Finding Text
Federal Program – Section 8 Housing Choice Voucher Program AL #14.871 – Reporting –
Voucher for Payment of Annual Contributions and Operating Statement
Federal Program
Section 8 Housing Choice Vouchers AL #14.871 – Significant Deficiency
Criteria
The Authority is required to submit the Voucher for Payment of Annual Contributions and Operating
Statement report monthly to HUD via the Voucher Management System (VMS).
Condition
During our testing of reporting, we noted that there were no processes in place that segregated
duties of the individual preparing or submitting the Voucher for Payment of Annual Contribution and
Operating Statement using VMS.
Questioned Costs
None.
Context
During testing, we reviewed all required reports.
Effect
Information reported was not appropriately reviewed by an additional individual.
Cause
The Authority experienced turnover in the Section 8 program. As a result, controls were not in
place to ensure proper reporting.
Repeat Finding
This is a repeat of finding 2022-004.
Recommendation
We recommend that the Authority implement proper internal controls to ensure the Authority’s
compliance with reporting requirements.
Views of Responsible Officials
We are aware of the issue and have taken subsequent steps to ensure compliance with this
requirement.