Audit 42867

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Award Period: October 1, 2021 ? September 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Condition: In a population of over 250 tenant files, exceptions were noted in 2 out of 40 files tested. ? In 1 out of 40 files, the Authority used the incorrect base input when calculating the deduction from annual income due to medical expenses. ? In 1 out of 40 files, the Authority used the incorrect base input when calculating annual income. Criteria: For both family income examinations and reexaminations, the PHA must obtain and document in the family file third party verification of (1) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent (24 CFR section 982.516). Context: Two of the 40 tenant files contained errors. Effect: The Authority is not in compliance with federal regulations regarding eligibility. The Housing Assistance Payment (HAP) calculation may be inaccurate resulting in an underpayment or overpayment of HAP. Cause: The Authority did not input the correct values for income and expense deduction calculations. Recommendation: We recommend that the Authority reviews its internal controls over obtaining and maintaining income and expense tenant file documentation and reviewing the calculation to ensure compliance with eligibility requirements. Views of Responsible Officials: There is no disagreement with the audit finding. Questioned Costs: $162 Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-001.

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Award Period: October 1, 2021 ? September 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Condition: In a population of over 250 tenant files, exceptions were noted in 2 out of 40 files tested. ? In 1 out of 40 files, the Authority used the incorrect base input when calculating the deduction from annual income due to medical expenses. ? In 1 out of 40 files, the Authority used the incorrect base input when calculating annual income. Criteria: For both family income examinations and reexaminations, the PHA must obtain and document in the family file third party verification of (1) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent (24 CFR section 982.516). Context: Two of the 40 tenant files contained errors. Effect: The Authority is not in compliance with federal regulations regarding eligibility. The Housing Assistance Payment (HAP) calculation may be inaccurate resulting in an underpayment or overpayment of HAP. Cause: The Authority did not input the correct values for income and expense deduction calculations. Recommendation: We recommend that the Authority reviews its internal controls over obtaining and maintaining income and expense tenant file documentation and reviewing the calculation to ensure compliance with eligibility requirements. Views of Responsible Officials: There is no disagreement with the audit finding. Questioned Costs: $162 Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-001.

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Award Period: October 1, 2021 ? September 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Condition: In a population of over 250 tenant files, exceptions were noted in 2 out of 40 files tested. ? In 1 out of 40 files, the Authority used the incorrect base input when calculating the deduction from annual income due to medical expenses. ? In 1 out of 40 files, the Authority used the incorrect base input when calculating annual income. Criteria: For both family income examinations and reexaminations, the PHA must obtain and document in the family file third party verification of (1) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent (24 CFR section 982.516). Context: Two of the 40 tenant files contained errors. Effect: The Authority is not in compliance with federal regulations regarding eligibility. The Housing Assistance Payment (HAP) calculation may be inaccurate resulting in an underpayment or overpayment of HAP. Cause: The Authority did not input the correct values for income and expense deduction calculations. Recommendation: We recommend that the Authority reviews its internal controls over obtaining and maintaining income and expense tenant file documentation and reviewing the calculation to ensure compliance with eligibility requirements. Views of Responsible Officials: There is no disagreement with the audit finding. Questioned Costs: $162 Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-001.

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Award Period: October 1, 2021 ? September 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Condition: In a population of over 250 tenant files, exceptions were noted in 2 out of 40 files tested. ? In 1 out of 40 files, the Authority used the incorrect base input when calculating the deduction from annual income due to medical expenses. ? In 1 out of 40 files, the Authority used the incorrect base input when calculating annual income. Criteria: For both family income examinations and reexaminations, the PHA must obtain and document in the family file third party verification of (1) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent (24 CFR section 982.516). Context: Two of the 40 tenant files contained errors. Effect: The Authority is not in compliance with federal regulations regarding eligibility. The Housing Assistance Payment (HAP) calculation may be inaccurate resulting in an underpayment or overpayment of HAP. Cause: The Authority did not input the correct values for income and expense deduction calculations. Recommendation: We recommend that the Authority reviews its internal controls over obtaining and maintaining income and expense tenant file documentation and reviewing the calculation to ensure compliance with eligibility requirements. Views of Responsible Officials: There is no disagreement with the audit finding. Questioned Costs: $162 Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-001.

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Award Period: October 1, 2021 ? September 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Condition: In a population of over 250 tenant files, exceptions were noted in 2 out of 40 files tested. ? In 1 out of 40 files, the Authority used the incorrect base input when calculating the deduction from annual income due to medical expenses. ? In 1 out of 40 files, the Authority used the incorrect base input when calculating annual income. Criteria: For both family income examinations and reexaminations, the PHA must obtain and document in the family file third party verification of (1) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent (24 CFR section 982.516). Context: Two of the 40 tenant files contained errors. Effect: The Authority is not in compliance with federal regulations regarding eligibility. The Housing Assistance Payment (HAP) calculation may be inaccurate resulting in an underpayment or overpayment of HAP. Cause: The Authority did not input the correct values for income and expense deduction calculations. Recommendation: We recommend that the Authority reviews its internal controls over obtaining and maintaining income and expense tenant file documentation and reviewing the calculation to ensure compliance with eligibility requirements. Views of Responsible Officials: There is no disagreement with the audit finding. Questioned Costs: $162 Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-001.

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Award Period: October 1, 2021 ? September 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Condition: In a population of over 250 tenant files, exceptions were noted in 2 out of 40 files tested. ? In 1 out of 40 files, the Authority used the incorrect base input when calculating the deduction from annual income due to medical expenses. ? In 1 out of 40 files, the Authority used the incorrect base input when calculating annual income. Criteria: For both family income examinations and reexaminations, the PHA must obtain and document in the family file third party verification of (1) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent (24 CFR section 982.516). Context: Two of the 40 tenant files contained errors. Effect: The Authority is not in compliance with federal regulations regarding eligibility. The Housing Assistance Payment (HAP) calculation may be inaccurate resulting in an underpayment or overpayment of HAP. Cause: The Authority did not input the correct values for income and expense deduction calculations. Recommendation: We recommend that the Authority reviews its internal controls over obtaining and maintaining income and expense tenant file documentation and reviewing the calculation to ensure compliance with eligibility requirements. Views of Responsible Officials: There is no disagreement with the audit finding. Questioned Costs: $162 Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-001.