Audit 321867

2023-002 Eligibility Housing Voucher Cluster Significant Deficiency in Internal Control Other matter required to be reported in accordance with Uniform Guidance Repeated in part from 2022 audit (see prior year Finding No. 2022-003) 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: •2 files were late annual recertifications due to not receiving an annual recertification in the previous year; •6 tenants had a delay in annual recertifications in 2023 (ranging from 1 - 5 months); •4 tenants had incorrect income calculations; •3 tenants had incorrect utility allowance calculations; and, •1 tenant had an unsupported dependent. 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 throughout the COVID-19 pandemic that continued into fiscal year 2023. Additionally, the Authority has had difficulty obtaining timely and accurate information from a significant portion of the voucher holders within the program. 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.

2023-002 Eligibility Housing Voucher Cluster Significant Deficiency in Internal Control Other matter required to be reported in accordance with Uniform Guidance Repeated in part from 2022 audit (see prior year Finding No. 2022-003) 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: •2 files were late annual recertifications due to not receiving an annual recertification in the previous year; •6 tenants had a delay in annual recertifications in 2023 (ranging from 1 - 5 months); •4 tenants had incorrect income calculations; •3 tenants had incorrect utility allowance calculations; and, •1 tenant had an unsupported dependent. 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 throughout the COVID-19 pandemic that continued into fiscal year 2023. Additionally, the Authority has had difficulty obtaining timely and accurate information from a significant portion of the voucher holders within the program. 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.

2023-002 Eligibility Housing Voucher Cluster Significant Deficiency in Internal Control Other matter required to be reported in accordance with Uniform Guidance Repeated in part from 2022 audit (see prior year Finding No. 2022-003) 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: •2 files were late annual recertifications due to not receiving an annual recertification in the previous year; •6 tenants had a delay in annual recertifications in 2023 (ranging from 1 - 5 months); •4 tenants had incorrect income calculations; •3 tenants had incorrect utility allowance calculations; and, •1 tenant had an unsupported dependent. 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 throughout the COVID-19 pandemic that continued into fiscal year 2023. Additionally, the Authority has had difficulty obtaining timely and accurate information from a significant portion of the voucher holders within the program. 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.

2023-002 Eligibility Housing Voucher Cluster Significant Deficiency in Internal Control Other matter required to be reported in accordance with Uniform Guidance Repeated in part from 2022 audit (see prior year Finding No. 2022-003) 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: •2 files were late annual recertifications due to not receiving an annual recertification in the previous year; •6 tenants had a delay in annual recertifications in 2023 (ranging from 1 - 5 months); •4 tenants had incorrect income calculations; •3 tenants had incorrect utility allowance calculations; and, •1 tenant had an unsupported dependent. 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 throughout the COVID-19 pandemic that continued into fiscal year 2023. Additionally, the Authority has had difficulty obtaining timely and accurate information from a significant portion of the voucher holders within the program. 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.

2023-002 Eligibility Housing Voucher Cluster Significant Deficiency in Internal Control Other matter required to be reported in accordance with Uniform Guidance Repeated in part from 2022 audit (see prior year Finding No. 2022-003) 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: •2 files were late annual recertifications due to not receiving an annual recertification in the previous year; •6 tenants had a delay in annual recertifications in 2023 (ranging from 1 - 5 months); •4 tenants had incorrect income calculations; •3 tenants had incorrect utility allowance calculations; and, •1 tenant had an unsupported dependent. 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 throughout the COVID-19 pandemic that continued into fiscal year 2023. Additionally, the Authority has had difficulty obtaining timely and accurate information from a significant portion of the voucher holders within the program. 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.

2023-002 Eligibility Housing Voucher Cluster Significant Deficiency in Internal Control Other matter required to be reported in accordance with Uniform Guidance Repeated in part from 2022 audit (see prior year Finding No. 2022-003) 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: •2 files were late annual recertifications due to not receiving an annual recertification in the previous year; •6 tenants had a delay in annual recertifications in 2023 (ranging from 1 - 5 months); •4 tenants had incorrect income calculations; •3 tenants had incorrect utility allowance calculations; and, •1 tenant had an unsupported dependent. 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 throughout the COVID-19 pandemic that continued into fiscal year 2023. Additionally, the Authority has had difficulty obtaining timely and accurate information from a significant portion of the voucher holders within the program. 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.