Finding 1072821 (2023-003)

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871 Federal Award Identification Number and Year: W1245VO0164 - 2023 Award Period: January 1, 2023 – December 31, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: The Housing Choice Voucher Cluster requires the entity to determine tenants are eligible, rent is properly calculated, and required forms are maintained in the files. Condition: During our testing we noted that the entity did not have internal controls over tenant files. One file had error in rent calculation and four tenant files did not have documentation of signed annual certification or release of information forms. Questioned costs: None Context: During our testing we noted that the entity did not have internal controls over tenant files. One file had error in rent calculation and four tenant files did not have documentation of signed annual certification or release of information forms. Cause: Due to staffing issues management was not able to make sure these were completed as required. Effect: Noncompliance with HUD requirements. Repeat Finding: No Recommendation: We recommend, the entity develop a process to verify that rent calculations are correctly performed and all required forms are maintained in tenant files. Views of responsible officials: There is no disagreement with the audit finding.