Finding Text
2024-004 U.S. Department of Housing and Urban Development Housing Voucher Cluster -
14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers- Material
Weakness
Condition and Criteria: An assistance payment was calculated incorrectly due to errors in data entry.
Eligibility for the program requires payment based on substantiated income and expense of the
applicants.
Cause: Human error in the calculation of income allowance which affected the assistance payment.
Effect: The cost of the assistance may be disallowed.
Context: A sample of grants totaling $33,038 was selected for audit from a population of $6,470,217.
The test found questioned costs totaling $36. Our sample was a statistically valid sample.
Auditor’s Recommendation: The Agency should develop a monitoring process to review the
calculation of assistance payments. Additionally, the staff should be provided additional training to
ensure accuracy when entering income and expenses supported by applicants’ documentation. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is
implementing this recommendation.