2025-001 Condition: Deficiencies Noted in Examination of Housing Choice Voucher Program Participant Files In a sample of Twenty-five (25) Housing Choice Voucher Program Participant files the following deficiencies were noted: The Authority used inconsistent 3rd party income and deduction verification for the Annual and Interim Recertifications performed during the Fiscal Year 2025. The information was not collected from participants in a timely manner resulting in a number of late Annual Recertifications during Fiscal Year 2025. The HCVP participant files were not maintained in a manner that was readily and easily accessible for audit, and the Annual and Interim Recertifications were not fully documented at the time of processing. Assistance Listing #: 14.871 Questioned Costs: None Criteria: 24 CFR § 982 requirements for PHA annual recertifications. Cause/Effect: The Authority’s deficiencies in its participant files stems from a lack of certain controls concerning HUD requirements and procedures. The Authority has not been in complete compliance with HUD requirements. Recommendation: We recommend that the Authority review its internal control procedures over tenant file re-certifications and documentation.