Finding Text
Claims Approval
U.S. Department of Housing and Urban Development
Section 8 Housing Voucher Program 14.871
Condition: During the audit we noted the HRA did not get Board approval for several Section 8 Housing
Vouchers disbursements.
Criteria: Minnesota Statute § 412.271, subd. 1 directs all claims be audited and allowed by the HRA Board.
Meaning all claims paid by the HRA are required to be approved by the Board at the HRA’s
monthly meetings. The HRA also relies on Board approval of expenditures as a key control over
federal spending. We noted instances throughout the year where there were gaps in the check
sequences that the HRA was approving, thereby not approving all claims.
Cause: Section 8 Housing Voucher claims were not included in monthly Board meetings for approval.
Effect: The HRA is not in compliance with Minnesota legal compliance and there were not proper internal
controls over federal expenditures.
Recommendation: We recommend the HRA include all claims paid by the HRA in monthly Board meetings for
approval.
Management Response:
The HRA’s management will include all claims paid by the HRA in monthly Board meetings.