Audit 362013

Finding 2024-001 U.S. Department of Housing and Urban Development (HUD) Housing Voucher Cluster – ALN 14.871, 14.879 Special Tests and Provisions Condition: During testing of new participants for compliance with HUD’s waiting list selection requirements, two waiting lists were not available for our review. These lists assist in documenting that the participant was selected from the waiting list in accordance with established policies and procedures Criteria: The Authority is required to admit new participants to the program from waiting lists in accordance with the Authority’s application selection policies as further outlined in 24 CFR sections 5.410, 982.54(d), and 982.201 through 982.207. As part of this process, documentation should be maintained as an audit trail that can be used to verify that each participant is selected in accordance with the methods specified. Cause: The Authority maintained internal controls over waiting list selection documentation; however, staff turnover during the year led to the loss of supporting records, reflecting a breakdown in control execution during the transition. Effect: Failure to follow and document waiting list procedures could undermine the fairness and transparency of the program and could result in ineligible or improperly prioritized participants being admitted. Question Costs: Unknown Repeat Finding: This is not a repeat of a prior year finding. Recommendation: We recommend that the Authority reinforce the implementation of existing internal controls over waiting list retention, including periodic monitoring and enhanced staff training. Emphasis should be placed on document retention and compliance procedures to mitigate the risk of disruption due to personnel turnover and to ensure that waiting lists are maintained to properly support the order of participant admission to the program. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding, see separate corrective action plan.

Finding 2024-001 U.S. Department of Housing and Urban Development (HUD) Housing Voucher Cluster – ALN 14.871, 14.879 Special Tests and Provisions Condition: During testing of new participants for compliance with HUD’s waiting list selection requirements, two waiting lists were not available for our review. These lists assist in documenting that the participant was selected from the waiting list in accordance with established policies and procedures Criteria: The Authority is required to admit new participants to the program from waiting lists in accordance with the Authority’s application selection policies as further outlined in 24 CFR sections 5.410, 982.54(d), and 982.201 through 982.207. As part of this process, documentation should be maintained as an audit trail that can be used to verify that each participant is selected in accordance with the methods specified. Cause: The Authority maintained internal controls over waiting list selection documentation; however, staff turnover during the year led to the loss of supporting records, reflecting a breakdown in control execution during the transition. Effect: Failure to follow and document waiting list procedures could undermine the fairness and transparency of the program and could result in ineligible or improperly prioritized participants being admitted. Question Costs: Unknown Repeat Finding: This is not a repeat of a prior year finding. Recommendation: We recommend that the Authority reinforce the implementation of existing internal controls over waiting list retention, including periodic monitoring and enhanced staff training. Emphasis should be placed on document retention and compliance procedures to mitigate the risk of disruption due to personnel turnover and to ensure that waiting lists are maintained to properly support the order of participant admission to the program. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding, see separate corrective action plan.

Finding 2024-001 U.S. Department of Housing and Urban Development (HUD) Housing Voucher Cluster – ALN 14.871, 14.879 Special Tests and Provisions Condition: During testing of new participants for compliance with HUD’s waiting list selection requirements, two waiting lists were not available for our review. These lists assist in documenting that the participant was selected from the waiting list in accordance with established policies and procedures Criteria: The Authority is required to admit new participants to the program from waiting lists in accordance with the Authority’s application selection policies as further outlined in 24 CFR sections 5.410, 982.54(d), and 982.201 through 982.207. As part of this process, documentation should be maintained as an audit trail that can be used to verify that each participant is selected in accordance with the methods specified. Cause: The Authority maintained internal controls over waiting list selection documentation; however, staff turnover during the year led to the loss of supporting records, reflecting a breakdown in control execution during the transition. Effect: Failure to follow and document waiting list procedures could undermine the fairness and transparency of the program and could result in ineligible or improperly prioritized participants being admitted. Question Costs: Unknown Repeat Finding: This is not a repeat of a prior year finding. Recommendation: We recommend that the Authority reinforce the implementation of existing internal controls over waiting list retention, including periodic monitoring and enhanced staff training. Emphasis should be placed on document retention and compliance procedures to mitigate the risk of disruption due to personnel turnover and to ensure that waiting lists are maintained to properly support the order of participant admission to the program. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding, see separate corrective action plan.

Finding 2024-001 U.S. Department of Housing and Urban Development (HUD) Housing Voucher Cluster – ALN 14.871, 14.879 Special Tests and Provisions Condition: During testing of new participants for compliance with HUD’s waiting list selection requirements, two waiting lists were not available for our review. These lists assist in documenting that the participant was selected from the waiting list in accordance with established policies and procedures Criteria: The Authority is required to admit new participants to the program from waiting lists in accordance with the Authority’s application selection policies as further outlined in 24 CFR sections 5.410, 982.54(d), and 982.201 through 982.207. As part of this process, documentation should be maintained as an audit trail that can be used to verify that each participant is selected in accordance with the methods specified. Cause: The Authority maintained internal controls over waiting list selection documentation; however, staff turnover during the year led to the loss of supporting records, reflecting a breakdown in control execution during the transition. Effect: Failure to follow and document waiting list procedures could undermine the fairness and transparency of the program and could result in ineligible or improperly prioritized participants being admitted. Question Costs: Unknown Repeat Finding: This is not a repeat of a prior year finding. Recommendation: We recommend that the Authority reinforce the implementation of existing internal controls over waiting list retention, including periodic monitoring and enhanced staff training. Emphasis should be placed on document retention and compliance procedures to mitigate the risk of disruption due to personnel turnover and to ensure that waiting lists are maintained to properly support the order of participant admission to the program. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding, see separate corrective action plan.