Finding Text
2024-004: Internal Controls over Compliance for Eligibility
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
Section 8 Housing Choice Vouchers – ALN 14.871
Criteria: Adequate internal controls should exist to ensure an entity meets program compliance
requirements over program eligibility. The HRA’s internal controls over eligibility include staff
completing tenant checklists for eligibility determinations with a separate program specialist
responsible for reviewing and signing off on the checklists.
Condition: The HRA did not complete or maintain tenant file checklists as required by its
internal controls when performing tenant eligibility procedures during 2024.
Cause: Turnover within the HRA during 2024 attributed to this condition. Existing procedures
in place to help ensure program compliance were not consistently followed by staff.
Effect: There is a risk that errors in tenant eligibility could have occurred during 2024 due to not
following the existing procedures in place.
Questioned Costs: $0
Context: Our sample of tenant files supporting 25 housing choice vouchers issued from a
population of approximately 9,800 individual housing choice vouchers noted that no tenant file
checklists were maintained in the files for activity occurring during 2024. However, no instances
of noncompliance with eligibility were noted.
Identification of Repeat Finding: Not a repeat finding.
Recommendation: We recommend the HRA create monitoring controls to ensure its policies
relating to tenant eligibility are being followed.
Views of Responsible Officials and Planned Corrective Actions: Management agrees with this
finding and is in the process of developing internal controls to ensure timely and appropriate
actions are taken on the deficiency noted. Additional details can be found in the City of
Bloomington’s Corrective Action Plan.