Housing Voucher Cluster
Significant Deficiency in Internal Control
Other matter required to be reported in accordance with Uniform Guidance
Repeated from 2020 audit (see prior year Finding No. 2020-003)
Condition: For the fiscal year end December 31, 2021, the Authority's unaudited financial data schedule was submitted 3 months late.
Context: The Authority’s unaudited financial data submission is required to be sent to the U.S. Department of Housing and Urban Development Real Estate Assessment Center (“REAC”) by March 1st of each fiscal year.
Criteria: In accordance with HUD rules and regulations, the Authority is required to have policies and procedures in place to ensure the submission of their unaudited financial information to REAC within 60 days after the fiscal year end, regardless of size and complexity of the agency.
Cause: The Authority’s internal controls that were in place did not prevent the Authority from missing the required due date.
Effect: The unaudited financial data was not submitted within the required time period for full points on REAC’s scoring methodology for all authorities. In addition, HUD could not provide timely financial oversight based on the unaudited REAC submission.
Auditor’s Recommendations: The Authority should continue to monitor current HUD reporting due dates and follow up on expiration dates for any current relied upon waivers. In addition, we recommend the Authority develop a process to track compliance with timely HUD reporting for future due dates.
View of Responsible Officials: See Corrective Action Plan.
Housing Voucher Cluster
Significant Deficiency in Internal Control
Other matter required to be reported in accordance with Uniform Guidance
Condition: Out of an approximate population of 3,500 tenants in the Housing Voucher
Cluster program, 44 tenant files were tested and the following deficiencies were noted:
•4 files did not receive an annual recertification during the year
•3 files did not receive an annual recertification during the prior year
Context: The auditor randomly selected 44 tenant files from the program’s population, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files.
Criteria: The Authority’s Administrative Plan and 24 CFR 982.516 require internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete, and accurate tenant files.
Cause: The Authority experienced staffing and operational challenges during the onset of the COVID-19 pandemic. Additionally, a significant portion of the population being served are transient in nature and obtaining timely and accurate information is challenging.
Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided.
Auditor’s Recommendations: The Authority should consider reevaluating their established procedures and controls currently in place to ensure full compliance in regards to eligibility and the timeliness of recertifications The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor’s sample.
View of Responsible Officials: See Corrective Action Plan.
Housing Voucher Cluster
Significant Deficiency in Internal Control
Other matter required to be reported in accordance with Uniform Guidance
Repeated from 2020 audit (see prior year Finding No. 2020-003)
Condition: For the fiscal year end December 31, 2021, the Authority's unaudited financial data schedule was submitted 3 months late.
Context: The Authority’s unaudited financial data submission is required to be sent to the U.S. Department of Housing and Urban Development Real Estate Assessment Center (“REAC”) by March 1st of each fiscal year.
Criteria: In accordance with HUD rules and regulations, the Authority is required to have policies and procedures in place to ensure the submission of their unaudited financial information to REAC within 60 days after the fiscal year end, regardless of size and complexity of the agency.
Cause: The Authority’s internal controls that were in place did not prevent the Authority from missing the required due date.
Effect: The unaudited financial data was not submitted within the required time period for full points on REAC’s scoring methodology for all authorities. In addition, HUD could not provide timely financial oversight based on the unaudited REAC submission.
Auditor’s Recommendations: The Authority should continue to monitor current HUD reporting due dates and follow up on expiration dates for any current relied upon waivers. In addition, we recommend the Authority develop a process to track compliance with timely HUD reporting for future due dates.
View of Responsible Officials: See Corrective Action Plan.
Housing Voucher Cluster
Significant Deficiency in Internal Control
Other matter required to be reported in accordance with Uniform Guidance
Condition: Out of an approximate population of 3,500 tenants in the Housing Voucher
Cluster program, 44 tenant files were tested and the following deficiencies were noted:
•4 files did not receive an annual recertification during the year
•3 files did not receive an annual recertification during the prior year
Context: The auditor randomly selected 44 tenant files from the program’s population, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files.
Criteria: The Authority’s Administrative Plan and 24 CFR 982.516 require internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete, and accurate tenant files.
Cause: The Authority experienced staffing and operational challenges during the onset of the COVID-19 pandemic. Additionally, a significant portion of the population being served are transient in nature and obtaining timely and accurate information is challenging.
Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided.
Auditor’s Recommendations: The Authority should consider reevaluating their established procedures and controls currently in place to ensure full compliance in regards to eligibility and the timeliness of recertifications The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor’s sample.
View of Responsible Officials: See Corrective Action Plan.
Housing Voucher Cluster
Significant Deficiency in Internal Control
Other matter required to be reported in accordance with Uniform Guidance
Repeated from 2020 audit (see prior year Finding No. 2020-003)
Condition: For the fiscal year end December 31, 2021, the Authority's unaudited financial data schedule was submitted 3 months late.
Context: The Authority’s unaudited financial data submission is required to be sent to the U.S. Department of Housing and Urban Development Real Estate Assessment Center (“REAC”) by March 1st of each fiscal year.
Criteria: In accordance with HUD rules and regulations, the Authority is required to have policies and procedures in place to ensure the submission of their unaudited financial information to REAC within 60 days after the fiscal year end, regardless of size and complexity of the agency.
Cause: The Authority’s internal controls that were in place did not prevent the Authority from missing the required due date.
Effect: The unaudited financial data was not submitted within the required time period for full points on REAC’s scoring methodology for all authorities. In addition, HUD could not provide timely financial oversight based on the unaudited REAC submission.
Auditor’s Recommendations: The Authority should continue to monitor current HUD reporting due dates and follow up on expiration dates for any current relied upon waivers. In addition, we recommend the Authority develop a process to track compliance with timely HUD reporting for future due dates.
View of Responsible Officials: See Corrective Action Plan.
Housing Voucher Cluster
Significant Deficiency in Internal Control
Other matter required to be reported in accordance with Uniform Guidance
Condition: Out of an approximate population of 3,500 tenants in the Housing Voucher
Cluster program, 44 tenant files were tested and the following deficiencies were noted:
•4 files did not receive an annual recertification during the year
•3 files did not receive an annual recertification during the prior year
Context: The auditor randomly selected 44 tenant files from the program’s population, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files.
Criteria: The Authority’s Administrative Plan and 24 CFR 982.516 require internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete, and accurate tenant files.
Cause: The Authority experienced staffing and operational challenges during the onset of the COVID-19 pandemic. Additionally, a significant portion of the population being served are transient in nature and obtaining timely and accurate information is challenging.
Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided.
Auditor’s Recommendations: The Authority should consider reevaluating their established procedures and controls currently in place to ensure full compliance in regards to eligibility and the timeliness of recertifications The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor’s sample.
View of Responsible Officials: See Corrective Action Plan.
Housing Voucher Cluster
Significant Deficiency in Internal Control
Other matter required to be reported in accordance with Uniform Guidance
Repeated from 2020 audit (see prior year Finding No. 2020-003)
Condition: For the fiscal year end December 31, 2021, the Authority's unaudited financial data schedule was submitted 3 months late.
Context: The Authority’s unaudited financial data submission is required to be sent to the U.S. Department of Housing and Urban Development Real Estate Assessment Center (“REAC”) by March 1st of each fiscal year.
Criteria: In accordance with HUD rules and regulations, the Authority is required to have policies and procedures in place to ensure the submission of their unaudited financial information to REAC within 60 days after the fiscal year end, regardless of size and complexity of the agency.
Cause: The Authority’s internal controls that were in place did not prevent the Authority from missing the required due date.
Effect: The unaudited financial data was not submitted within the required time period for full points on REAC’s scoring methodology for all authorities. In addition, HUD could not provide timely financial oversight based on the unaudited REAC submission.
Auditor’s Recommendations: The Authority should continue to monitor current HUD reporting due dates and follow up on expiration dates for any current relied upon waivers. In addition, we recommend the Authority develop a process to track compliance with timely HUD reporting for future due dates.
View of Responsible Officials: See Corrective Action Plan.
Housing Voucher Cluster
Significant Deficiency in Internal Control
Other matter required to be reported in accordance with Uniform Guidance
Condition: Out of an approximate population of 3,500 tenants in the Housing Voucher
Cluster program, 44 tenant files were tested and the following deficiencies were noted:
•4 files did not receive an annual recertification during the year
•3 files did not receive an annual recertification during the prior year
Context: The auditor randomly selected 44 tenant files from the program’s population, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files.
Criteria: The Authority’s Administrative Plan and 24 CFR 982.516 require internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete, and accurate tenant files.
Cause: The Authority experienced staffing and operational challenges during the onset of the COVID-19 pandemic. Additionally, a significant portion of the population being served are transient in nature and obtaining timely and accurate information is challenging.
Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided.
Auditor’s Recommendations: The Authority should consider reevaluating their established procedures and controls currently in place to ensure full compliance in regards to eligibility and the timeliness of recertifications The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor’s sample.
View of Responsible Officials: See Corrective Action Plan.
Housing Voucher Cluster
Significant Deficiency in Internal Control
Other matter required to be reported in accordance with Uniform Guidance
Repeated from 2020 audit (see prior year Finding No. 2020-003)
Condition: For the fiscal year end December 31, 2021, the Authority's unaudited financial data schedule was submitted 3 months late.
Context: The Authority’s unaudited financial data submission is required to be sent to the U.S. Department of Housing and Urban Development Real Estate Assessment Center (“REAC”) by March 1st of each fiscal year.
Criteria: In accordance with HUD rules and regulations, the Authority is required to have policies and procedures in place to ensure the submission of their unaudited financial information to REAC within 60 days after the fiscal year end, regardless of size and complexity of the agency.
Cause: The Authority’s internal controls that were in place did not prevent the Authority from missing the required due date.
Effect: The unaudited financial data was not submitted within the required time period for full points on REAC’s scoring methodology for all authorities. In addition, HUD could not provide timely financial oversight based on the unaudited REAC submission.
Auditor’s Recommendations: The Authority should continue to monitor current HUD reporting due dates and follow up on expiration dates for any current relied upon waivers. In addition, we recommend the Authority develop a process to track compliance with timely HUD reporting for future due dates.
View of Responsible Officials: See Corrective Action Plan.
Housing Voucher Cluster
Significant Deficiency in Internal Control
Other matter required to be reported in accordance with Uniform Guidance
Condition: Out of an approximate population of 3,500 tenants in the Housing Voucher
Cluster program, 44 tenant files were tested and the following deficiencies were noted:
•4 files did not receive an annual recertification during the year
•3 files did not receive an annual recertification during the prior year
Context: The auditor randomly selected 44 tenant files from the program’s population, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files.
Criteria: The Authority’s Administrative Plan and 24 CFR 982.516 require internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete, and accurate tenant files.
Cause: The Authority experienced staffing and operational challenges during the onset of the COVID-19 pandemic. Additionally, a significant portion of the population being served are transient in nature and obtaining timely and accurate information is challenging.
Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided.
Auditor’s Recommendations: The Authority should consider reevaluating their established procedures and controls currently in place to ensure full compliance in regards to eligibility and the timeliness of recertifications The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor’s sample.
View of Responsible Officials: See Corrective Action Plan.
Housing Voucher Cluster
Significant Deficiency in Internal Control
Other matter required to be reported in accordance with Uniform Guidance
Repeated from 2020 audit (see prior year Finding No. 2020-003)
Condition: For the fiscal year end December 31, 2021, the Authority's unaudited financial data schedule was submitted 3 months late.
Context: The Authority’s unaudited financial data submission is required to be sent to the U.S. Department of Housing and Urban Development Real Estate Assessment Center (“REAC”) by March 1st of each fiscal year.
Criteria: In accordance with HUD rules and regulations, the Authority is required to have policies and procedures in place to ensure the submission of their unaudited financial information to REAC within 60 days after the fiscal year end, regardless of size and complexity of the agency.
Cause: The Authority’s internal controls that were in place did not prevent the Authority from missing the required due date.
Effect: The unaudited financial data was not submitted within the required time period for full points on REAC’s scoring methodology for all authorities. In addition, HUD could not provide timely financial oversight based on the unaudited REAC submission.
Auditor’s Recommendations: The Authority should continue to monitor current HUD reporting due dates and follow up on expiration dates for any current relied upon waivers. In addition, we recommend the Authority develop a process to track compliance with timely HUD reporting for future due dates.
View of Responsible Officials: See Corrective Action Plan.
Housing Voucher Cluster
Significant Deficiency in Internal Control
Other matter required to be reported in accordance with Uniform Guidance
Condition: Out of an approximate population of 3,500 tenants in the Housing Voucher
Cluster program, 44 tenant files were tested and the following deficiencies were noted:
•4 files did not receive an annual recertification during the year
•3 files did not receive an annual recertification during the prior year
Context: The auditor randomly selected 44 tenant files from the program’s population, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files.
Criteria: The Authority’s Administrative Plan and 24 CFR 982.516 require internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete, and accurate tenant files.
Cause: The Authority experienced staffing and operational challenges during the onset of the COVID-19 pandemic. Additionally, a significant portion of the population being served are transient in nature and obtaining timely and accurate information is challenging.
Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided.
Auditor’s Recommendations: The Authority should consider reevaluating their established procedures and controls currently in place to ensure full compliance in regards to eligibility and the timeliness of recertifications The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor’s sample.
View of Responsible Officials: See Corrective Action Plan.
Housing Voucher Cluster
Significant Deficiency in Internal Control
Other matter required to be reported in accordance with Uniform Guidance
Repeated from 2020 audit (see prior year Finding No. 2020-003)
Condition: For the fiscal year end December 31, 2021, the Authority's unaudited financial data schedule was submitted 3 months late.
Context: The Authority’s unaudited financial data submission is required to be sent to the U.S. Department of Housing and Urban Development Real Estate Assessment Center (“REAC”) by March 1st of each fiscal year.
Criteria: In accordance with HUD rules and regulations, the Authority is required to have policies and procedures in place to ensure the submission of their unaudited financial information to REAC within 60 days after the fiscal year end, regardless of size and complexity of the agency.
Cause: The Authority’s internal controls that were in place did not prevent the Authority from missing the required due date.
Effect: The unaudited financial data was not submitted within the required time period for full points on REAC’s scoring methodology for all authorities. In addition, HUD could not provide timely financial oversight based on the unaudited REAC submission.
Auditor’s Recommendations: The Authority should continue to monitor current HUD reporting due dates and follow up on expiration dates for any current relied upon waivers. In addition, we recommend the Authority develop a process to track compliance with timely HUD reporting for future due dates.
View of Responsible Officials: See Corrective Action Plan.
Housing Voucher Cluster
Significant Deficiency in Internal Control
Other matter required to be reported in accordance with Uniform Guidance
Condition: Out of an approximate population of 3,500 tenants in the Housing Voucher
Cluster program, 44 tenant files were tested and the following deficiencies were noted:
•4 files did not receive an annual recertification during the year
•3 files did not receive an annual recertification during the prior year
Context: The auditor randomly selected 44 tenant files from the program’s population, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files.
Criteria: The Authority’s Administrative Plan and 24 CFR 982.516 require internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete, and accurate tenant files.
Cause: The Authority experienced staffing and operational challenges during the onset of the COVID-19 pandemic. Additionally, a significant portion of the population being served are transient in nature and obtaining timely and accurate information is challenging.
Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided.
Auditor’s Recommendations: The Authority should consider reevaluating their established procedures and controls currently in place to ensure full compliance in regards to eligibility and the timeliness of recertifications The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor’s sample.
View of Responsible Officials: See Corrective Action Plan.
Housing Voucher Cluster
Significant Deficiency in Internal Control
Other matter required to be reported in accordance with Uniform Guidance
Repeated from 2020 audit (see prior year Finding No. 2020-003)
Condition: For the fiscal year end December 31, 2021, the Authority's unaudited financial data schedule was submitted 3 months late.
Context: The Authority’s unaudited financial data submission is required to be sent to the U.S. Department of Housing and Urban Development Real Estate Assessment Center (“REAC”) by March 1st of each fiscal year.
Criteria: In accordance with HUD rules and regulations, the Authority is required to have policies and procedures in place to ensure the submission of their unaudited financial information to REAC within 60 days after the fiscal year end, regardless of size and complexity of the agency.
Cause: The Authority’s internal controls that were in place did not prevent the Authority from missing the required due date.
Effect: The unaudited financial data was not submitted within the required time period for full points on REAC’s scoring methodology for all authorities. In addition, HUD could not provide timely financial oversight based on the unaudited REAC submission.
Auditor’s Recommendations: The Authority should continue to monitor current HUD reporting due dates and follow up on expiration dates for any current relied upon waivers. In addition, we recommend the Authority develop a process to track compliance with timely HUD reporting for future due dates.
View of Responsible Officials: See Corrective Action Plan.
Housing Voucher Cluster
Significant Deficiency in Internal Control
Other matter required to be reported in accordance with Uniform Guidance
Condition: Out of an approximate population of 3,500 tenants in the Housing Voucher
Cluster program, 44 tenant files were tested and the following deficiencies were noted:
•4 files did not receive an annual recertification during the year
•3 files did not receive an annual recertification during the prior year
Context: The auditor randomly selected 44 tenant files from the program’s population, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files.
Criteria: The Authority’s Administrative Plan and 24 CFR 982.516 require internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete, and accurate tenant files.
Cause: The Authority experienced staffing and operational challenges during the onset of the COVID-19 pandemic. Additionally, a significant portion of the population being served are transient in nature and obtaining timely and accurate information is challenging.
Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided.
Auditor’s Recommendations: The Authority should consider reevaluating their established procedures and controls currently in place to ensure full compliance in regards to eligibility and the timeliness of recertifications The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor’s sample.
View of Responsible Officials: See Corrective Action Plan.
Housing Voucher Cluster
Significant Deficiency in Internal Control
Other matter required to be reported in accordance with Uniform Guidance
Repeated from 2020 audit (see prior year Finding No. 2020-003)
Condition: For the fiscal year end December 31, 2021, the Authority's unaudited financial data schedule was submitted 3 months late.
Context: The Authority’s unaudited financial data submission is required to be sent to the U.S. Department of Housing and Urban Development Real Estate Assessment Center (“REAC”) by March 1st of each fiscal year.
Criteria: In accordance with HUD rules and regulations, the Authority is required to have policies and procedures in place to ensure the submission of their unaudited financial information to REAC within 60 days after the fiscal year end, regardless of size and complexity of the agency.
Cause: The Authority’s internal controls that were in place did not prevent the Authority from missing the required due date.
Effect: The unaudited financial data was not submitted within the required time period for full points on REAC’s scoring methodology for all authorities. In addition, HUD could not provide timely financial oversight based on the unaudited REAC submission.
Auditor’s Recommendations: The Authority should continue to monitor current HUD reporting due dates and follow up on expiration dates for any current relied upon waivers. In addition, we recommend the Authority develop a process to track compliance with timely HUD reporting for future due dates.
View of Responsible Officials: See Corrective Action Plan.
Housing Voucher Cluster
Significant Deficiency in Internal Control
Other matter required to be reported in accordance with Uniform Guidance
Condition: Out of an approximate population of 3,500 tenants in the Housing Voucher
Cluster program, 44 tenant files were tested and the following deficiencies were noted:
•4 files did not receive an annual recertification during the year
•3 files did not receive an annual recertification during the prior year
Context: The auditor randomly selected 44 tenant files from the program’s population, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files.
Criteria: The Authority’s Administrative Plan and 24 CFR 982.516 require internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete, and accurate tenant files.
Cause: The Authority experienced staffing and operational challenges during the onset of the COVID-19 pandemic. Additionally, a significant portion of the population being served are transient in nature and obtaining timely and accurate information is challenging.
Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided.
Auditor’s Recommendations: The Authority should consider reevaluating their established procedures and controls currently in place to ensure full compliance in regards to eligibility and the timeliness of recertifications The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor’s sample.
View of Responsible Officials: See Corrective Action Plan.
Housing Voucher Cluster
Significant Deficiency in Internal Control
Other matter required to be reported in accordance with Uniform Guidance
Repeated from 2020 audit (see prior year Finding No. 2020-003)
Condition: For the fiscal year end December 31, 2021, the Authority's unaudited financial data schedule was submitted 3 months late.
Context: The Authority’s unaudited financial data submission is required to be sent to the U.S. Department of Housing and Urban Development Real Estate Assessment Center (“REAC”) by March 1st of each fiscal year.
Criteria: In accordance with HUD rules and regulations, the Authority is required to have policies and procedures in place to ensure the submission of their unaudited financial information to REAC within 60 days after the fiscal year end, regardless of size and complexity of the agency.
Cause: The Authority’s internal controls that were in place did not prevent the Authority from missing the required due date.
Effect: The unaudited financial data was not submitted within the required time period for full points on REAC’s scoring methodology for all authorities. In addition, HUD could not provide timely financial oversight based on the unaudited REAC submission.
Auditor’s Recommendations: The Authority should continue to monitor current HUD reporting due dates and follow up on expiration dates for any current relied upon waivers. In addition, we recommend the Authority develop a process to track compliance with timely HUD reporting for future due dates.
View of Responsible Officials: See Corrective Action Plan.
Housing Voucher Cluster
Significant Deficiency in Internal Control
Other matter required to be reported in accordance with Uniform Guidance
Condition: Out of an approximate population of 3,500 tenants in the Housing Voucher
Cluster program, 44 tenant files were tested and the following deficiencies were noted:
•4 files did not receive an annual recertification during the year
•3 files did not receive an annual recertification during the prior year
Context: The auditor randomly selected 44 tenant files from the program’s population, which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files.
Criteria: The Authority’s Administrative Plan and 24 CFR 982.516 require internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete, and accurate tenant files.
Cause: The Authority experienced staffing and operational challenges during the onset of the COVID-19 pandemic. Additionally, a significant portion of the population being served are transient in nature and obtaining timely and accurate information is challenging.
Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided.
Auditor’s Recommendations: The Authority should consider reevaluating their established procedures and controls currently in place to ensure full compliance in regards to eligibility and the timeliness of recertifications The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor’s sample.
View of Responsible Officials: See Corrective Action Plan.