Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
The Commission must calculate the tenant’s rent payment using the documentation from third party verification in accordance with 24 CFR Part 5 Subpart F. The Commission must also reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary using the documentation from third party verification (24 CFR section 982.516).
Condition
During our review of tenant files, we noted one instance in which a tenant did not have family income and composition reexamined every 12 months through third party verification. We also noted three instances where tenant’s HAP payments were calculated incorrectly. These incorrect calculations were due to utility allowance calculated incorrectly, incorrect verified income amounts used, and outdated verified income amounts used.
Questioned Costs
None
Context
We reviewed a sample of 40 tenant files out of a total of 2,155 for eligibility requirements.
Effect
Tenants may not be provided the proper housing assistance in accordance with their income and eligibility factors.
Cause
Lack of controls and oversight during the year.
Repeat Finding
2023-002.
Recommendation
We recommend there be a second party review of the file to ensure all necessary procedures have been performed and appropriate documents are included. The review would also ensure that procedures are being performed correctly and calculations are accurate.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation.
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
The Commission must calculate the tenant’s rent payment using the documentation from third party verification in accordance with 24 CFR Part 5 Subpart F. The Commission must also reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary using the documentation from third party verification (24 CFR section 982.516).
Condition
During our review of tenant files, we noted one instance in which a tenant did not have family income and composition reexamined every 12 months through third party verification. We also noted three instances where tenant’s HAP payments were calculated incorrectly. These incorrect calculations were due to utility allowance calculated incorrectly, incorrect verified income amounts used, and outdated verified income amounts used.
Questioned Costs
None
Context
We reviewed a sample of 40 tenant files out of a total of 2,155 for eligibility requirements.
Effect
Tenants may not be provided the proper housing assistance in accordance with their income and eligibility factors.
Cause
Lack of controls and oversight during the year.
Repeat Finding
2023-002.
Recommendation
We recommend there be a second party review of the file to ensure all necessary procedures have been performed and appropriate documents are included. The review would also ensure that procedures are being performed correctly and calculations are accurate.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation.
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
The Commission must calculate the tenant’s rent payment using the documentation from third party verification in accordance with 24 CFR Part 5 Subpart F. The Commission must also reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary using the documentation from third party verification (24 CFR section 982.516).
Condition
During our review of tenant files, we noted one instance in which a tenant did not have family income and composition reexamined every 12 months through third party verification. We also noted three instances where tenant’s HAP payments were calculated incorrectly. These incorrect calculations were due to utility allowance calculated incorrectly, incorrect verified income amounts used, and outdated verified income amounts used.
Questioned Costs
None
Context
We reviewed a sample of 40 tenant files out of a total of 2,155 for eligibility requirements.
Effect
Tenants may not be provided the proper housing assistance in accordance with their income and eligibility factors.
Cause
Lack of controls and oversight during the year.
Repeat Finding
2023-002.
Recommendation
We recommend there be a second party review of the file to ensure all necessary procedures have been performed and appropriate documents are included. The review would also ensure that procedures are being performed correctly and calculations are accurate.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation.
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
The Commission must calculate the tenant’s rent payment using the documentation from third party verification in accordance with 24 CFR Part 5 Subpart F. The Commission must also reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary using the documentation from third party verification (24 CFR section 982.516).
Condition
During our review of tenant files, we noted one instance in which a tenant did not have family income and composition reexamined every 12 months through third party verification. We also noted three instances where tenant’s HAP payments were calculated incorrectly. These incorrect calculations were due to utility allowance calculated incorrectly, incorrect verified income amounts used, and outdated verified income amounts used.
Questioned Costs
None
Context
We reviewed a sample of 40 tenant files out of a total of 2,155 for eligibility requirements.
Effect
Tenants may not be provided the proper housing assistance in accordance with their income and eligibility factors.
Cause
Lack of controls and oversight during the year.
Repeat Finding
2023-002.
Recommendation
We recommend there be a second party review of the file to ensure all necessary procedures have been performed and appropriate documents are included. The review would also ensure that procedures are being performed correctly and calculations are accurate.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation.
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
The Commission must calculate the tenant’s rent payment using the documentation from third party verification in accordance with 24 CFR Part 5 Subpart F. The Commission must also reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary using the documentation from third party verification (24 CFR section 982.516).
Condition
During our review of tenant files, we noted one instance in which a tenant did not have family income and composition reexamined every 12 months through third party verification. We also noted three instances where tenant’s HAP payments were calculated incorrectly. These incorrect calculations were due to utility allowance calculated incorrectly, incorrect verified income amounts used, and outdated verified income amounts used.
Questioned Costs
None
Context
We reviewed a sample of 40 tenant files out of a total of 2,155 for eligibility requirements.
Effect
Tenants may not be provided the proper housing assistance in accordance with their income and eligibility factors.
Cause
Lack of controls and oversight during the year.
Repeat Finding
2023-002.
Recommendation
We recommend there be a second party review of the file to ensure all necessary procedures have been performed and appropriate documents are included. The review would also ensure that procedures are being performed correctly and calculations are accurate.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation.
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
The Commission must calculate the tenant’s rent payment using the documentation from third party verification in accordance with 24 CFR Part 5 Subpart F. The Commission must also reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary using the documentation from third party verification (24 CFR section 982.516).
Condition
During our review of tenant files, we noted one instance in which a tenant did not have family income and composition reexamined every 12 months through third party verification. We also noted three instances where tenant’s HAP payments were calculated incorrectly. These incorrect calculations were due to utility allowance calculated incorrectly, incorrect verified income amounts used, and outdated verified income amounts used.
Questioned Costs
None
Context
We reviewed a sample of 40 tenant files out of a total of 2,155 for eligibility requirements.
Effect
Tenants may not be provided the proper housing assistance in accordance with their income and eligibility factors.
Cause
Lack of controls and oversight during the year.
Repeat Finding
2023-002.
Recommendation
We recommend there be a second party review of the file to ensure all necessary procedures have been performed and appropriate documents are included. The review would also ensure that procedures are being performed correctly and calculations are accurate.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation.
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
The Commission must maintain records to document the basis for the determination that rent to owner is a reasonable rent (initially and during the term of the HAP contract) (24 CFR sections 982.4, 982.54(d)(15), 982.158(f)(7), and 982.507).
Condition
We tested compliance with the Commission’s rent reasonableness forms in 40 tenant files and found that four files did not contain rent reasonableness forms for an increase in rent. Although lacking adequate support, it was determined charged rent was reasonable in amount.
Questioned Costs
None
Context
We reviewed a sample of 40 tenant files out of a total of 2,155 for rent reasonableness requirements.
Effect
HAP payments could have been paid to a tenant where rent was not considered reasonable.
Cause
Upon change in rent during the term of the HAP contract, the tenant file did not contain forms comparing the rent of like-kind units.
Repeat Finding
2023-003.
Recommendation
We recommend there be a second party review of the file to ensure all appropriate documents are included.
Views of Responsible Officials
The Commission will have a checklist on annual certifications to ensure all appropriate documents are included in the file.
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
The Commission must maintain records to document the basis for the determination that rent to owner is a reasonable rent (initially and during the term of the HAP contract) (24 CFR sections 982.4, 982.54(d)(15), 982.158(f)(7), and 982.507).
Condition
We tested compliance with the Commission’s rent reasonableness forms in 40 tenant files and found that four files did not contain rent reasonableness forms for an increase in rent. Although lacking adequate support, it was determined charged rent was reasonable in amount.
Questioned Costs
None
Context
We reviewed a sample of 40 tenant files out of a total of 2,155 for rent reasonableness requirements.
Effect
HAP payments could have been paid to a tenant where rent was not considered reasonable.
Cause
Upon change in rent during the term of the HAP contract, the tenant file did not contain forms comparing the rent of like-kind units.
Repeat Finding
2023-003.
Recommendation
We recommend there be a second party review of the file to ensure all appropriate documents are included.
Views of Responsible Officials
The Commission will have a checklist on annual certifications to ensure all appropriate documents are included in the file.
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
The Commission must maintain records to document the basis for the determination that rent to owner is a reasonable rent (initially and during the term of the HAP contract) (24 CFR sections 982.4, 982.54(d)(15), 982.158(f)(7), and 982.507).
Condition
We tested compliance with the Commission’s rent reasonableness forms in 40 tenant files and found that four files did not contain rent reasonableness forms for an increase in rent. Although lacking adequate support, it was determined charged rent was reasonable in amount.
Questioned Costs
None
Context
We reviewed a sample of 40 tenant files out of a total of 2,155 for rent reasonableness requirements.
Effect
HAP payments could have been paid to a tenant where rent was not considered reasonable.
Cause
Upon change in rent during the term of the HAP contract, the tenant file did not contain forms comparing the rent of like-kind units.
Repeat Finding
2023-003.
Recommendation
We recommend there be a second party review of the file to ensure all appropriate documents are included.
Views of Responsible Officials
The Commission will have a checklist on annual certifications to ensure all appropriate documents are included in the file.
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
The Commission must maintain records to document the basis for the determination that rent to owner is a reasonable rent (initially and during the term of the HAP contract) (24 CFR sections 982.4, 982.54(d)(15), 982.158(f)(7), and 982.507).
Condition
We tested compliance with the Commission’s rent reasonableness forms in 40 tenant files and found that four files did not contain rent reasonableness forms for an increase in rent. Although lacking adequate support, it was determined charged rent was reasonable in amount.
Questioned Costs
None
Context
We reviewed a sample of 40 tenant files out of a total of 2,155 for rent reasonableness requirements.
Effect
HAP payments could have been paid to a tenant where rent was not considered reasonable.
Cause
Upon change in rent during the term of the HAP contract, the tenant file did not contain forms comparing the rent of like-kind units.
Repeat Finding
2023-003.
Recommendation
We recommend there be a second party review of the file to ensure all appropriate documents are included.
Views of Responsible Officials
The Commission will have a checklist on annual certifications to ensure all appropriate documents are included in the file.
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
The Commission must maintain records to document the basis for the determination that rent to owner is a reasonable rent (initially and during the term of the HAP contract) (24 CFR sections 982.4, 982.54(d)(15), 982.158(f)(7), and 982.507).
Condition
We tested compliance with the Commission’s rent reasonableness forms in 40 tenant files and found that four files did not contain rent reasonableness forms for an increase in rent. Although lacking adequate support, it was determined charged rent was reasonable in amount.
Questioned Costs
None
Context
We reviewed a sample of 40 tenant files out of a total of 2,155 for rent reasonableness requirements.
Effect
HAP payments could have been paid to a tenant where rent was not considered reasonable.
Cause
Upon change in rent during the term of the HAP contract, the tenant file did not contain forms comparing the rent of like-kind units.
Repeat Finding
2023-003.
Recommendation
We recommend there be a second party review of the file to ensure all appropriate documents are included.
Views of Responsible Officials
The Commission will have a checklist on annual certifications to ensure all appropriate documents are included in the file.
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
The Commission must maintain records to document the basis for the determination that rent to owner is a reasonable rent (initially and during the term of the HAP contract) (24 CFR sections 982.4, 982.54(d)(15), 982.158(f)(7), and 982.507).
Condition
We tested compliance with the Commission’s rent reasonableness forms in 40 tenant files and found that four files did not contain rent reasonableness forms for an increase in rent. Although lacking adequate support, it was determined charged rent was reasonable in amount.
Questioned Costs
None
Context
We reviewed a sample of 40 tenant files out of a total of 2,155 for rent reasonableness requirements.
Effect
HAP payments could have been paid to a tenant where rent was not considered reasonable.
Cause
Upon change in rent during the term of the HAP contract, the tenant file did not contain forms comparing the rent of like-kind units.
Repeat Finding
2023-003.
Recommendation
We recommend there be a second party review of the file to ensure all appropriate documents are included.
Views of Responsible Officials
The Commission will have a checklist on annual certifications to ensure all appropriate documents are included in the file.
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
The Commission must submit a monthly VMS form electronically to HUD within 22 days after month-end.
Condition
We noted on two occasions that the VMS submission was not performed by the deadline.
Questioned Costs
None
Context
We tested two out of the 12 monthly VMS submissions required during the Commission’s fiscal year.
Effect
The Commission is not in compliance with Uniform Guidance requirements.
Cause
The Commission was going through a software conversion which delayed various reporting requirement submissions.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend the Commission reviews the various reporting requirement deadlines to ensure all deadlines are being met.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
The Commission must submit a monthly VMS form electronically to HUD within 22 days after month-end.
Condition
We noted on two occasions that the VMS submission was not performed by the deadline.
Questioned Costs
None
Context
We tested two out of the 12 monthly VMS submissions required during the Commission’s fiscal year.
Effect
The Commission is not in compliance with Uniform Guidance requirements.
Cause
The Commission was going through a software conversion which delayed various reporting requirement submissions.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend the Commission reviews the various reporting requirement deadlines to ensure all deadlines are being met.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
The Commission must submit a monthly VMS form electronically to HUD within 22 days after month-end.
Condition
We noted on two occasions that the VMS submission was not performed by the deadline.
Questioned Costs
None
Context
We tested two out of the 12 monthly VMS submissions required during the Commission’s fiscal year.
Effect
The Commission is not in compliance with Uniform Guidance requirements.
Cause
The Commission was going through a software conversion which delayed various reporting requirement submissions.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend the Commission reviews the various reporting requirement deadlines to ensure all deadlines are being met.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
The Commission must submit a monthly VMS form electronically to HUD within 22 days after month-end.
Condition
We noted on two occasions that the VMS submission was not performed by the deadline.
Questioned Costs
None
Context
We tested two out of the 12 monthly VMS submissions required during the Commission’s fiscal year.
Effect
The Commission is not in compliance with Uniform Guidance requirements.
Cause
The Commission was going through a software conversion which delayed various reporting requirement submissions.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend the Commission reviews the various reporting requirement deadlines to ensure all deadlines are being met.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
The Commission must submit a monthly VMS form electronically to HUD within 22 days after month-end.
Condition
We noted on two occasions that the VMS submission was not performed by the deadline.
Questioned Costs
None
Context
We tested two out of the 12 monthly VMS submissions required during the Commission’s fiscal year.
Effect
The Commission is not in compliance with Uniform Guidance requirements.
Cause
The Commission was going through a software conversion which delayed various reporting requirement submissions.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend the Commission reviews the various reporting requirement deadlines to ensure all deadlines are being met.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
The Commission must submit a monthly VMS form electronically to HUD within 22 days after month-end.
Condition
We noted on two occasions that the VMS submission was not performed by the deadline.
Questioned Costs
None
Context
We tested two out of the 12 monthly VMS submissions required during the Commission’s fiscal year.
Effect
The Commission is not in compliance with Uniform Guidance requirements.
Cause
The Commission was going through a software conversion which delayed various reporting requirement submissions.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend the Commission reviews the various reporting requirement deadlines to ensure all deadlines are being met.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
PHAs are required to submit accurate data in monthly VMS submissions as HUD uses this data to determine renewal funding levels.
Condition
The Authority did not have control procedures in place throughout the year for reconciliations of HAP expenses. This resulted in inaccurate data submitted in monthly VMS submissions.
Questioned Costs
None
Context
We reviewed VMS data submissions noting reported balances did not accurately reflect balances recorded in the Commission’s general ledger.
Effect
HUD did not have accurate data to use in determining renewal funding levels.
Cause
The Commission was going through a software conversion which delayed various reconciliation processes and staff turnover resulted in control processes not implemented for the entire fiscal year.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend the Commission reviews their internal control procedures over the reconciliation of HAP expenses to ensure accurate reporting.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
PHAs are required to submit accurate data in monthly VMS submissions as HUD uses this data to determine renewal funding levels.
Condition
The Authority did not have control procedures in place throughout the year for reconciliations of HAP expenses. This resulted in inaccurate data submitted in monthly VMS submissions.
Questioned Costs
None
Context
We reviewed VMS data submissions noting reported balances did not accurately reflect balances recorded in the Commission’s general ledger.
Effect
HUD did not have accurate data to use in determining renewal funding levels.
Cause
The Commission was going through a software conversion which delayed various reconciliation processes and staff turnover resulted in control processes not implemented for the entire fiscal year.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend the Commission reviews their internal control procedures over the reconciliation of HAP expenses to ensure accurate reporting.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
PHAs are required to submit accurate data in monthly VMS submissions as HUD uses this data to determine renewal funding levels.
Condition
The Authority did not have control procedures in place throughout the year for reconciliations of HAP expenses. This resulted in inaccurate data submitted in monthly VMS submissions.
Questioned Costs
None
Context
We reviewed VMS data submissions noting reported balances did not accurately reflect balances recorded in the Commission’s general ledger.
Effect
HUD did not have accurate data to use in determining renewal funding levels.
Cause
The Commission was going through a software conversion which delayed various reconciliation processes and staff turnover resulted in control processes not implemented for the entire fiscal year.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend the Commission reviews their internal control procedures over the reconciliation of HAP expenses to ensure accurate reporting.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
PHAs are required to submit accurate data in monthly VMS submissions as HUD uses this data to determine renewal funding levels.
Condition
The Authority did not have control procedures in place throughout the year for reconciliations of HAP expenses. This resulted in inaccurate data submitted in monthly VMS submissions.
Questioned Costs
None
Context
We reviewed VMS data submissions noting reported balances did not accurately reflect balances recorded in the Commission’s general ledger.
Effect
HUD did not have accurate data to use in determining renewal funding levels.
Cause
The Commission was going through a software conversion which delayed various reconciliation processes and staff turnover resulted in control processes not implemented for the entire fiscal year.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend the Commission reviews their internal control procedures over the reconciliation of HAP expenses to ensure accurate reporting.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
PHAs are required to submit accurate data in monthly VMS submissions as HUD uses this data to determine renewal funding levels.
Condition
The Authority did not have control procedures in place throughout the year for reconciliations of HAP expenses. This resulted in inaccurate data submitted in monthly VMS submissions.
Questioned Costs
None
Context
We reviewed VMS data submissions noting reported balances did not accurately reflect balances recorded in the Commission’s general ledger.
Effect
HUD did not have accurate data to use in determining renewal funding levels.
Cause
The Commission was going through a software conversion which delayed various reconciliation processes and staff turnover resulted in control processes not implemented for the entire fiscal year.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend the Commission reviews their internal control procedures over the reconciliation of HAP expenses to ensure accurate reporting.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
PHAs are required to submit accurate data in monthly VMS submissions as HUD uses this data to determine renewal funding levels.
Condition
The Authority did not have control procedures in place throughout the year for reconciliations of HAP expenses. This resulted in inaccurate data submitted in monthly VMS submissions.
Questioned Costs
None
Context
We reviewed VMS data submissions noting reported balances did not accurately reflect balances recorded in the Commission’s general ledger.
Effect
HUD did not have accurate data to use in determining renewal funding levels.
Cause
The Commission was going through a software conversion which delayed various reconciliation processes and staff turnover resulted in control processes not implemented for the entire fiscal year.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend the Commission reviews their internal control procedures over the reconciliation of HAP expenses to ensure accurate reporting.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
The Commission must calculate the tenant’s rent payment using the documentation from third party verification in accordance with 24 CFR Part 5 Subpart F. The Commission must also reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary using the documentation from third party verification (24 CFR section 982.516).
Condition
During our review of tenant files, we noted one instance in which a tenant did not have family income and composition reexamined every 12 months through third party verification. We also noted three instances where tenant’s HAP payments were calculated incorrectly. These incorrect calculations were due to utility allowance calculated incorrectly, incorrect verified income amounts used, and outdated verified income amounts used.
Questioned Costs
None
Context
We reviewed a sample of 40 tenant files out of a total of 2,155 for eligibility requirements.
Effect
Tenants may not be provided the proper housing assistance in accordance with their income and eligibility factors.
Cause
Lack of controls and oversight during the year.
Repeat Finding
2023-002.
Recommendation
We recommend there be a second party review of the file to ensure all necessary procedures have been performed and appropriate documents are included. The review would also ensure that procedures are being performed correctly and calculations are accurate.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation.
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
The Commission must calculate the tenant’s rent payment using the documentation from third party verification in accordance with 24 CFR Part 5 Subpart F. The Commission must also reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary using the documentation from third party verification (24 CFR section 982.516).
Condition
During our review of tenant files, we noted one instance in which a tenant did not have family income and composition reexamined every 12 months through third party verification. We also noted three instances where tenant’s HAP payments were calculated incorrectly. These incorrect calculations were due to utility allowance calculated incorrectly, incorrect verified income amounts used, and outdated verified income amounts used.
Questioned Costs
None
Context
We reviewed a sample of 40 tenant files out of a total of 2,155 for eligibility requirements.
Effect
Tenants may not be provided the proper housing assistance in accordance with their income and eligibility factors.
Cause
Lack of controls and oversight during the year.
Repeat Finding
2023-002.
Recommendation
We recommend there be a second party review of the file to ensure all necessary procedures have been performed and appropriate documents are included. The review would also ensure that procedures are being performed correctly and calculations are accurate.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation.
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
The Commission must calculate the tenant’s rent payment using the documentation from third party verification in accordance with 24 CFR Part 5 Subpart F. The Commission must also reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary using the documentation from third party verification (24 CFR section 982.516).
Condition
During our review of tenant files, we noted one instance in which a tenant did not have family income and composition reexamined every 12 months through third party verification. We also noted three instances where tenant’s HAP payments were calculated incorrectly. These incorrect calculations were due to utility allowance calculated incorrectly, incorrect verified income amounts used, and outdated verified income amounts used.
Questioned Costs
None
Context
We reviewed a sample of 40 tenant files out of a total of 2,155 for eligibility requirements.
Effect
Tenants may not be provided the proper housing assistance in accordance with their income and eligibility factors.
Cause
Lack of controls and oversight during the year.
Repeat Finding
2023-002.
Recommendation
We recommend there be a second party review of the file to ensure all necessary procedures have been performed and appropriate documents are included. The review would also ensure that procedures are being performed correctly and calculations are accurate.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation.
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
The Commission must calculate the tenant’s rent payment using the documentation from third party verification in accordance with 24 CFR Part 5 Subpart F. The Commission must also reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary using the documentation from third party verification (24 CFR section 982.516).
Condition
During our review of tenant files, we noted one instance in which a tenant did not have family income and composition reexamined every 12 months through third party verification. We also noted three instances where tenant’s HAP payments were calculated incorrectly. These incorrect calculations were due to utility allowance calculated incorrectly, incorrect verified income amounts used, and outdated verified income amounts used.
Questioned Costs
None
Context
We reviewed a sample of 40 tenant files out of a total of 2,155 for eligibility requirements.
Effect
Tenants may not be provided the proper housing assistance in accordance with their income and eligibility factors.
Cause
Lack of controls and oversight during the year.
Repeat Finding
2023-002.
Recommendation
We recommend there be a second party review of the file to ensure all necessary procedures have been performed and appropriate documents are included. The review would also ensure that procedures are being performed correctly and calculations are accurate.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation.
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
The Commission must calculate the tenant’s rent payment using the documentation from third party verification in accordance with 24 CFR Part 5 Subpart F. The Commission must also reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary using the documentation from third party verification (24 CFR section 982.516).
Condition
During our review of tenant files, we noted one instance in which a tenant did not have family income and composition reexamined every 12 months through third party verification. We also noted three instances where tenant’s HAP payments were calculated incorrectly. These incorrect calculations were due to utility allowance calculated incorrectly, incorrect verified income amounts used, and outdated verified income amounts used.
Questioned Costs
None
Context
We reviewed a sample of 40 tenant files out of a total of 2,155 for eligibility requirements.
Effect
Tenants may not be provided the proper housing assistance in accordance with their income and eligibility factors.
Cause
Lack of controls and oversight during the year.
Repeat Finding
2023-002.
Recommendation
We recommend there be a second party review of the file to ensure all necessary procedures have been performed and appropriate documents are included. The review would also ensure that procedures are being performed correctly and calculations are accurate.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation.
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
The Commission must calculate the tenant’s rent payment using the documentation from third party verification in accordance with 24 CFR Part 5 Subpart F. The Commission must also reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary using the documentation from third party verification (24 CFR section 982.516).
Condition
During our review of tenant files, we noted one instance in which a tenant did not have family income and composition reexamined every 12 months through third party verification. We also noted three instances where tenant’s HAP payments were calculated incorrectly. These incorrect calculations were due to utility allowance calculated incorrectly, incorrect verified income amounts used, and outdated verified income amounts used.
Questioned Costs
None
Context
We reviewed a sample of 40 tenant files out of a total of 2,155 for eligibility requirements.
Effect
Tenants may not be provided the proper housing assistance in accordance with their income and eligibility factors.
Cause
Lack of controls and oversight during the year.
Repeat Finding
2023-002.
Recommendation
We recommend there be a second party review of the file to ensure all necessary procedures have been performed and appropriate documents are included. The review would also ensure that procedures are being performed correctly and calculations are accurate.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation.
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
The Commission must maintain records to document the basis for the determination that rent to owner is a reasonable rent (initially and during the term of the HAP contract) (24 CFR sections 982.4, 982.54(d)(15), 982.158(f)(7), and 982.507).
Condition
We tested compliance with the Commission’s rent reasonableness forms in 40 tenant files and found that four files did not contain rent reasonableness forms for an increase in rent. Although lacking adequate support, it was determined charged rent was reasonable in amount.
Questioned Costs
None
Context
We reviewed a sample of 40 tenant files out of a total of 2,155 for rent reasonableness requirements.
Effect
HAP payments could have been paid to a tenant where rent was not considered reasonable.
Cause
Upon change in rent during the term of the HAP contract, the tenant file did not contain forms comparing the rent of like-kind units.
Repeat Finding
2023-003.
Recommendation
We recommend there be a second party review of the file to ensure all appropriate documents are included.
Views of Responsible Officials
The Commission will have a checklist on annual certifications to ensure all appropriate documents are included in the file.
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
The Commission must maintain records to document the basis for the determination that rent to owner is a reasonable rent (initially and during the term of the HAP contract) (24 CFR sections 982.4, 982.54(d)(15), 982.158(f)(7), and 982.507).
Condition
We tested compliance with the Commission’s rent reasonableness forms in 40 tenant files and found that four files did not contain rent reasonableness forms for an increase in rent. Although lacking adequate support, it was determined charged rent was reasonable in amount.
Questioned Costs
None
Context
We reviewed a sample of 40 tenant files out of a total of 2,155 for rent reasonableness requirements.
Effect
HAP payments could have been paid to a tenant where rent was not considered reasonable.
Cause
Upon change in rent during the term of the HAP contract, the tenant file did not contain forms comparing the rent of like-kind units.
Repeat Finding
2023-003.
Recommendation
We recommend there be a second party review of the file to ensure all appropriate documents are included.
Views of Responsible Officials
The Commission will have a checklist on annual certifications to ensure all appropriate documents are included in the file.
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
The Commission must maintain records to document the basis for the determination that rent to owner is a reasonable rent (initially and during the term of the HAP contract) (24 CFR sections 982.4, 982.54(d)(15), 982.158(f)(7), and 982.507).
Condition
We tested compliance with the Commission’s rent reasonableness forms in 40 tenant files and found that four files did not contain rent reasonableness forms for an increase in rent. Although lacking adequate support, it was determined charged rent was reasonable in amount.
Questioned Costs
None
Context
We reviewed a sample of 40 tenant files out of a total of 2,155 for rent reasonableness requirements.
Effect
HAP payments could have been paid to a tenant where rent was not considered reasonable.
Cause
Upon change in rent during the term of the HAP contract, the tenant file did not contain forms comparing the rent of like-kind units.
Repeat Finding
2023-003.
Recommendation
We recommend there be a second party review of the file to ensure all appropriate documents are included.
Views of Responsible Officials
The Commission will have a checklist on annual certifications to ensure all appropriate documents are included in the file.
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
The Commission must maintain records to document the basis for the determination that rent to owner is a reasonable rent (initially and during the term of the HAP contract) (24 CFR sections 982.4, 982.54(d)(15), 982.158(f)(7), and 982.507).
Condition
We tested compliance with the Commission’s rent reasonableness forms in 40 tenant files and found that four files did not contain rent reasonableness forms for an increase in rent. Although lacking adequate support, it was determined charged rent was reasonable in amount.
Questioned Costs
None
Context
We reviewed a sample of 40 tenant files out of a total of 2,155 for rent reasonableness requirements.
Effect
HAP payments could have been paid to a tenant where rent was not considered reasonable.
Cause
Upon change in rent during the term of the HAP contract, the tenant file did not contain forms comparing the rent of like-kind units.
Repeat Finding
2023-003.
Recommendation
We recommend there be a second party review of the file to ensure all appropriate documents are included.
Views of Responsible Officials
The Commission will have a checklist on annual certifications to ensure all appropriate documents are included in the file.
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
The Commission must maintain records to document the basis for the determination that rent to owner is a reasonable rent (initially and during the term of the HAP contract) (24 CFR sections 982.4, 982.54(d)(15), 982.158(f)(7), and 982.507).
Condition
We tested compliance with the Commission’s rent reasonableness forms in 40 tenant files and found that four files did not contain rent reasonableness forms for an increase in rent. Although lacking adequate support, it was determined charged rent was reasonable in amount.
Questioned Costs
None
Context
We reviewed a sample of 40 tenant files out of a total of 2,155 for rent reasonableness requirements.
Effect
HAP payments could have been paid to a tenant where rent was not considered reasonable.
Cause
Upon change in rent during the term of the HAP contract, the tenant file did not contain forms comparing the rent of like-kind units.
Repeat Finding
2023-003.
Recommendation
We recommend there be a second party review of the file to ensure all appropriate documents are included.
Views of Responsible Officials
The Commission will have a checklist on annual certifications to ensure all appropriate documents are included in the file.
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
The Commission must maintain records to document the basis for the determination that rent to owner is a reasonable rent (initially and during the term of the HAP contract) (24 CFR sections 982.4, 982.54(d)(15), 982.158(f)(7), and 982.507).
Condition
We tested compliance with the Commission’s rent reasonableness forms in 40 tenant files and found that four files did not contain rent reasonableness forms for an increase in rent. Although lacking adequate support, it was determined charged rent was reasonable in amount.
Questioned Costs
None
Context
We reviewed a sample of 40 tenant files out of a total of 2,155 for rent reasonableness requirements.
Effect
HAP payments could have been paid to a tenant where rent was not considered reasonable.
Cause
Upon change in rent during the term of the HAP contract, the tenant file did not contain forms comparing the rent of like-kind units.
Repeat Finding
2023-003.
Recommendation
We recommend there be a second party review of the file to ensure all appropriate documents are included.
Views of Responsible Officials
The Commission will have a checklist on annual certifications to ensure all appropriate documents are included in the file.
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
The Commission must submit a monthly VMS form electronically to HUD within 22 days after month-end.
Condition
We noted on two occasions that the VMS submission was not performed by the deadline.
Questioned Costs
None
Context
We tested two out of the 12 monthly VMS submissions required during the Commission’s fiscal year.
Effect
The Commission is not in compliance with Uniform Guidance requirements.
Cause
The Commission was going through a software conversion which delayed various reporting requirement submissions.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend the Commission reviews the various reporting requirement deadlines to ensure all deadlines are being met.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
The Commission must submit a monthly VMS form electronically to HUD within 22 days after month-end.
Condition
We noted on two occasions that the VMS submission was not performed by the deadline.
Questioned Costs
None
Context
We tested two out of the 12 monthly VMS submissions required during the Commission’s fiscal year.
Effect
The Commission is not in compliance with Uniform Guidance requirements.
Cause
The Commission was going through a software conversion which delayed various reporting requirement submissions.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend the Commission reviews the various reporting requirement deadlines to ensure all deadlines are being met.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
The Commission must submit a monthly VMS form electronically to HUD within 22 days after month-end.
Condition
We noted on two occasions that the VMS submission was not performed by the deadline.
Questioned Costs
None
Context
We tested two out of the 12 monthly VMS submissions required during the Commission’s fiscal year.
Effect
The Commission is not in compliance with Uniform Guidance requirements.
Cause
The Commission was going through a software conversion which delayed various reporting requirement submissions.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend the Commission reviews the various reporting requirement deadlines to ensure all deadlines are being met.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
The Commission must submit a monthly VMS form electronically to HUD within 22 days after month-end.
Condition
We noted on two occasions that the VMS submission was not performed by the deadline.
Questioned Costs
None
Context
We tested two out of the 12 monthly VMS submissions required during the Commission’s fiscal year.
Effect
The Commission is not in compliance with Uniform Guidance requirements.
Cause
The Commission was going through a software conversion which delayed various reporting requirement submissions.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend the Commission reviews the various reporting requirement deadlines to ensure all deadlines are being met.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
The Commission must submit a monthly VMS form electronically to HUD within 22 days after month-end.
Condition
We noted on two occasions that the VMS submission was not performed by the deadline.
Questioned Costs
None
Context
We tested two out of the 12 monthly VMS submissions required during the Commission’s fiscal year.
Effect
The Commission is not in compliance with Uniform Guidance requirements.
Cause
The Commission was going through a software conversion which delayed various reporting requirement submissions.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend the Commission reviews the various reporting requirement deadlines to ensure all deadlines are being met.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
The Commission must submit a monthly VMS form electronically to HUD within 22 days after month-end.
Condition
We noted on two occasions that the VMS submission was not performed by the deadline.
Questioned Costs
None
Context
We tested two out of the 12 monthly VMS submissions required during the Commission’s fiscal year.
Effect
The Commission is not in compliance with Uniform Guidance requirements.
Cause
The Commission was going through a software conversion which delayed various reporting requirement submissions.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend the Commission reviews the various reporting requirement deadlines to ensure all deadlines are being met.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
PHAs are required to submit accurate data in monthly VMS submissions as HUD uses this data to determine renewal funding levels.
Condition
The Authority did not have control procedures in place throughout the year for reconciliations of HAP expenses. This resulted in inaccurate data submitted in monthly VMS submissions.
Questioned Costs
None
Context
We reviewed VMS data submissions noting reported balances did not accurately reflect balances recorded in the Commission’s general ledger.
Effect
HUD did not have accurate data to use in determining renewal funding levels.
Cause
The Commission was going through a software conversion which delayed various reconciliation processes and staff turnover resulted in control processes not implemented for the entire fiscal year.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend the Commission reviews their internal control procedures over the reconciliation of HAP expenses to ensure accurate reporting.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
PHAs are required to submit accurate data in monthly VMS submissions as HUD uses this data to determine renewal funding levels.
Condition
The Authority did not have control procedures in place throughout the year for reconciliations of HAP expenses. This resulted in inaccurate data submitted in monthly VMS submissions.
Questioned Costs
None
Context
We reviewed VMS data submissions noting reported balances did not accurately reflect balances recorded in the Commission’s general ledger.
Effect
HUD did not have accurate data to use in determining renewal funding levels.
Cause
The Commission was going through a software conversion which delayed various reconciliation processes and staff turnover resulted in control processes not implemented for the entire fiscal year.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend the Commission reviews their internal control procedures over the reconciliation of HAP expenses to ensure accurate reporting.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
PHAs are required to submit accurate data in monthly VMS submissions as HUD uses this data to determine renewal funding levels.
Condition
The Authority did not have control procedures in place throughout the year for reconciliations of HAP expenses. This resulted in inaccurate data submitted in monthly VMS submissions.
Questioned Costs
None
Context
We reviewed VMS data submissions noting reported balances did not accurately reflect balances recorded in the Commission’s general ledger.
Effect
HUD did not have accurate data to use in determining renewal funding levels.
Cause
The Commission was going through a software conversion which delayed various reconciliation processes and staff turnover resulted in control processes not implemented for the entire fiscal year.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend the Commission reviews their internal control procedures over the reconciliation of HAP expenses to ensure accurate reporting.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
PHAs are required to submit accurate data in monthly VMS submissions as HUD uses this data to determine renewal funding levels.
Condition
The Authority did not have control procedures in place throughout the year for reconciliations of HAP expenses. This resulted in inaccurate data submitted in monthly VMS submissions.
Questioned Costs
None
Context
We reviewed VMS data submissions noting reported balances did not accurately reflect balances recorded in the Commission’s general ledger.
Effect
HUD did not have accurate data to use in determining renewal funding levels.
Cause
The Commission was going through a software conversion which delayed various reconciliation processes and staff turnover resulted in control processes not implemented for the entire fiscal year.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend the Commission reviews their internal control procedures over the reconciliation of HAP expenses to ensure accurate reporting.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
PHAs are required to submit accurate data in monthly VMS submissions as HUD uses this data to determine renewal funding levels.
Condition
The Authority did not have control procedures in place throughout the year for reconciliations of HAP expenses. This resulted in inaccurate data submitted in monthly VMS submissions.
Questioned Costs
None
Context
We reviewed VMS data submissions noting reported balances did not accurately reflect balances recorded in the Commission’s general ledger.
Effect
HUD did not have accurate data to use in determining renewal funding levels.
Cause
The Commission was going through a software conversion which delayed various reconciliation processes and staff turnover resulted in control processes not implemented for the entire fiscal year.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend the Commission reviews their internal control procedures over the reconciliation of HAP expenses to ensure accurate reporting.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation
Federal Program
U.S. Department of Housing and Urban Development AL #14.871 – Significant Deficiency
Grant Award No.
ND014-Housing Choice Voucher
Federal Award Year
2024
Criteria
PHAs are required to submit accurate data in monthly VMS submissions as HUD uses this data to determine renewal funding levels.
Condition
The Authority did not have control procedures in place throughout the year for reconciliations of HAP expenses. This resulted in inaccurate data submitted in monthly VMS submissions.
Questioned Costs
None
Context
We reviewed VMS data submissions noting reported balances did not accurately reflect balances recorded in the Commission’s general ledger.
Effect
HUD did not have accurate data to use in determining renewal funding levels.
Cause
The Commission was going through a software conversion which delayed various reconciliation processes and staff turnover resulted in control processes not implemented for the entire fiscal year.
Repeat Finding
Not a repeat finding.
Recommendation
We recommend the Commission reviews their internal control procedures over the reconciliation of HAP expenses to ensure accurate reporting.
Views of Responsible Officials
Management recognizes the deficiency and plans to implement the auditor’s recommendation