Finding 1061586 (2024-001)

2024‐001 Compliance and Controls over Eligibility of the Section 8 Housing Choice Vouchers Program (Significant Deficiency) Federal Agency: Department of Housing and Urban Development Program Name: Section 8 Housing Choice Vouchers Assistance Listing Number: 14.871 Award period: Year ended March 31, 2024 Criteria: The Section 8 Housing Choice Vouchers program requires that proper documentation be maintained for individuals participating in the program. This includes a signed no income affidavit for those participants that have zero income. Condition: We have determined that there was an inadequate documentation process for verifying individuals with zero income for eligibility. Cause: The Organization’s policies and procedures were not in place and working properly to track this verification step. Effect: Two individuals with zero incomes were tested and both did not have the proper documentation included within their file. Recommendation: We recommend the Board of Directors and management review the controls over the eligibility process to ensure the process is being followed and implemented correctly. Questioned costs: None Repeat Finding: N/a. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and plans to develop proper written policies and procedures for the internal control over compliance to ensure that proper documentation that supports eligibility of individuals participating in the Section 8 Housing Choice Vouchers Program is maintained.