Finding Text
Condition: Out of a population of approximately 43,000 tenants for the Housing Voucher Cluster, 41
tenant files were tested and the following exceptions were noted:
• 6 files had late recertification performed of which 1 missed getting an annual recertification in 2024;
• 2 files were missing 214 form documentation for household members;
• 1 file had an incorrect income calculation;
• 1 file had an incorrect payment standard; and
• 1 file had a missing valid 9886 form.
Context: The auditor haphazardly selected 41 tenant files out of the population, which we consider to
be a statistically valid sample size. The auditor reviewed the tenant files and supporting documentation
to ensure proper procedures are being followed and that the Housing Authority is in compliance with
HUD requirements regarding timely, complete, and accurate tenant files.
Criteria: The Housing Authority’s Administrative Plan and 24 CFR 982.516 requires internal controls
to be in place to ensure proper procedures are being followed in compliance with HUD requirements
regarding timely, complete, and accurate tenant files.
Cause: The Housing Authority experienced staffing and operational challenges during the year and
did not have the available staff to follow the established internal controls to ensure proper compliance
with regards to timely recertifications and collection of required HUD documentation to verify
eligibility and calculate accurate housing assistance payments.
Effect: The Housing Authority is not in full compliance with HUD requirements regarding eligibility
which could result in the incorrect amount of rental assistance provided.
Questioned Costs: Unknown.
Auditor’s Recommendations: The Housing Authority should reevaluate their established procedures
and controls in place to ensure full compliance in regards to recertifications. The Housing Authority
needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the
population of tenant files that were not selected as part of the auditor’s sample.
View of Responsible Officials: See Corrective Action Plan.