Audit 407735

2022-004 Deficiencies Noted in Documentation of Controls - Housing Choice Voucher Participant Files – Significant Deficiency Condition: In a sample of twenty-five (25) Housing Choice Voucher Program Participant files the following deficiencies were noted (Testing was suspended after 10 files reviewed due to pervasive errors): 8 of 10 files reviewed lacked timely FY 2022 Annual Recertifications 2 of 10 files reviewed lacked FY 2022 Annual Recertification 2 of 10 files reviewed lacked 3rd party income verifications 5 of 10 files reviewed lacked accurate rent calculation 5 of 10 files reviewed lacked FY 2022 Annual Inspection Additionally, the Authority lacked sufficient support to document the Special Tests and Provisions outlined in the Compliance Supplement, including Waiting List Support, Vouchers Issued Support, Failed Inspections Support, Abatement Support, Rent Reasonable Support. There was a lack of documentation over controls in the Housing Choice Voucher Program. Assistance Listing #: 14.871 Questioned Costs: None Criteria: 24 CFR requirements for Housing Choice Voucher Program. Cause/Effect: The Authority did not perform the required Housing Choice Voucher Program requirements, and they were not in complete compliance with HUD regulations or their own policies. Recommendation: We recommend a complete review of all Housing Choice Voucher Program tenant file regulations to ensure compliance with these policies.

2022-005 Loss of Internal Controls Over Cash Disbursements – Significant Deficiency Condition: During the review of the payments made during FY 2022 the following deficiencies were noted: 1. Invoices were paid by the Authority that lacked sufficient support to document what was being paid for with detailed invoice support. 2. Billings and payments made to contractors did not include required procurement documentation. 3. Travel expenses paid lacked detailed support. Assistance Listing #: 14.871 Questioned Costs: Unknown Criteria: 24 CFR Requirements for Disbursements and Payables. Cause/Effect: The Authority did not perform the required program requirements, and they were not in complete compliance with HUD regulations or their own policies. Recommendation: We recommend a complete review of HUD and Housing Authority policies over disbursements to ensure compliance with these policies.