Finding Text
U.S. Department of Housing and Urban Development – CFDA #14.871
Housing Choice Vouchers
Applicable Federal Award Number and Year – HCV2024
Eligibility
Significant Deficiency in Internal Control over Compliance and Immaterial Instance of
Noncompliance
Criteria: The Program requires the Authority to obtain signatures on release forms from all
persons in the household over 18 years of age.
Condition: During our testing, we noted two files that were missing signatures from one of the
household members over the age of 18.
Cause: The Authority’s internal controls related to maintaining proper files were not operating
as designed and was an oversight by staff.
Effect: Weaknesses in internal control over compliance could result in the Authority failing to
comply with eligibility requirements.
Questioned Costs: N/A
Context/Sampling: We tested 60 files from the population of over 250.
Repeat Finding from Prior Year: No.
Recommendation: We recommend that the Authority establish controls to ensure that all
persons over 18 years of age sign the proper forms.
View of Responsible Officials: Management agrees with the finding.