Finding Text
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Housing Voucher ClusterAssistance Listing Numbers: 14.871/14.879
Federal Award Identification Number and Year: SC911VO - 2024
Award Period: July 1, 2023 – June 30, 2024
Compliance Requirement: Eligibility
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: The PHA must obtain and document in the tenant file third-party verification of the following factors, or must document in the tenant file why third-party verification was not available:(i) Reported family annual income; (ii) The value of assets; (iii) Expenses related to deductions from annual income; and (iv) Other factors that affect the determination of adjusted income. (2 CFR section 982.516)
Condition: The Authority did maintain support for the income used in a tenant’s recertification.
Questioned costs: $461
Context: Exceptions were noted in 5 out of 60 tenant files:
• The Authority was unable to support the income calculations in 2 files.
• The Authority was unable to support the expense calculations in 3 files.
Cause: The Authority did not maintain the proper support for the eligibility determination.
Effect: The Authority is not in compliance with eligibility requirements.
Repeat Finding: Yes, see finding 2023-008.
Recommendation: We recommend the Authority implements controls to ensure that tenant files contain all required documentation.
Views of responsible officials: There is no disagreement with the audit finding.