Provide sufficient documentation to support that it disbursed the $199,604 in program funds, which it determined were inappropriate housing or utility assistance payments, and that it made a reasonable effort to collect the debts. If the Agency cannot provide sufficient documentation to support the disbursements and that the debts were uncollectable, it should reimburse its program from non-Federal funds as appropriate.

Update procedures for receiverships to include specific guidance on when initiating a receivership may be appropriate.

Update and strengthen the training program for HUD receivers of PHAs.

Train PIH officials on the authority and processes for declaring PHAs in substantial default and for taking PHAs into HUD possession.

Create agreements and strategies with other program offices that describe when cross-programmatic reviews and enforcement actions against PHAs are required.

The Ragland Housing Authority to fully implement procedures and controls to ensure that waiting list applicants are selected in accordance with HUD requirements.

The Pell City Housing Authority to fully implement procedures and controls to ensure that waiting list applicants are selected in accordance with HUD requirements.

The Pell City Housing Authority to develop and implement a policy for the review and approval of timesheets and credit card purchases, which ensures a proper segregation of duties and is approved by its board of commissioners.

The Pell City Housing Authority to comply with conflict-of-interest requirements or obtain a waiver from HUD or its board of commissioners.

The Ragland Housing Authority’s board of commissioners to receive training to ensure the proper review and approval of expenditures and to understand the requirements relevant to the Authority’s financial operations.