Finding 1092896 (2024-001)

2024-001 Condition: Deficiencies Noted in Examination of Housing Choice Voucher Program Voucher Management System (VMS) Submission During the review of the VMS submission supporting documentation, it was noted that the Authority was not performing monthly reconciliations between the HAP Ledger and the General Ledger for the four months selected FY 2024. This caused there to be differences between the amounts reported on the VMS Submission and the supporting documentation. Assistance Listing #: 14.871 Questioned Costs: None Criteria: 24 CFR requirements for PHA file maintenance and inspection requirements. Cause/Effect: The Authority’s deficiencies in its VMS Support stems from a lack of certain controls concerning HUD requirements and procedures. The Authority has not been in complete compliance with HUD requirements. Recommendation: We recommend that the Authority review its internal control procedures over VMS Submission and documentation. Reply: We concur with this finding and the Auditor’s recommendation. We will review the internal control procedures over VMS Support and documents. Management will implement procedures to clear this finding in FY 2025.