Finding Text
Information on the federal program: U.S. Department of Housing and Urban Development Section 8 Housing Choice Voucher Program, CFDA #14.871, Grant Period 1/1/24 - 12/31/24 Compliance/Internal Control over Compliance: Eligibility Criteria or specific requirement: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Agency’s files and on discussion with management, there were discrepancies noted on the HUD-50058’s, Questioned costs: $10,092. Context: Of a sample size of twelve (12) tenant files we noted the following: • Income was miscalculated on the HUD-50058 form in one (1) file. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Cause: There is a significant deficiency in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Agency design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Management’s response: The Agency accepts the recommendation of the auditor. The Agency will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis.