Finding Text
Section III – Federal Award Findings and Questioned Costs Finding 2024-001
Federal Agency: U. S. Department of Housing and Urban Development Federal Agency:
Federal program: Housing Choice Voucher
ALN #: 14.871
Award Period: 7/1/23-6/30/24
Type of Finding: Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: 24 CFR 982-516 requires internal controls to be in place to ensure compliance with
HUD requirements, as well as complete and accurate tenant files.
Condition: During my testing, I noted the Authority did not follow their internal controls
designed to ensure compliance with tenant Eligibility requirements.
Questioned Cost: $0
Context: Testing of 25 tenant files identified an exception in the files as follows:
• 2 tenant files did not contain properly signed Form 214 certifying U.S.
citizenship or proper immigration status for all household members as required.
• 1 tenant file did not contain a signed Form 9886 Release of Information
authorizing the housing authority to request income documentation from various
sources for one member of the household that was over 18.
Cause: The Agency did not obtain the required documents upon intake. The Agency also
did not obtain all required signatures on certain forms.
Effect: The Authority is not in compliance with requirements regarding eligibility.
Identification of a repeat finding: None
Recommendation: I recommend that the Agency continue to review recertifications on a monthly basis
to ensure the files meet eligibility and reporting requirements.
Views of responsible officials and planned corrective actions: Management agrees with this finding. We have reviewed the intake procedure and will continue to review recertifications.