Finding 1160390 (2024-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-10-14

AI Summary

  • Core Issue: The Commission lacks a review process for monthly VMS reporting and annual REAC submissions, increasing the risk of undetected errors.
  • Impacted Requirements: Compliance criteria require that reports be reviewed by someone other than the preparer to ensure accuracy.
  • Recommended Follow-Up: Establish a control process for report reviews, especially given recent staff turnover, to catch errors before submission.

Finding Text

Section 8 Housing Choice Voucher Cluster Federal Financial Assistance Listing 14.879 Mainstream Voucher Program Federal Financial Assistance Listing 14.871 Section 8 Housing Choice Voucher Program Reporting Significant Deficiency in Internal Control over Compliance Criteria: Controls over reporting should be in place to ensure that a person other than the person who prepares the reports for submission review the report for accuracy. Condition: The Commission does not have a review process in place to review the VMS reporting on a monthly basis and the annual REAC unaudited submission. Cause: The Commission experienced significant turnover in staff in 2023 and 2024 so the review process was not being completed on the reporting. Effect: Errors in reporting could occur that would not be detected on a timely basis by the Commission. Questioned Costs: None Repeat Finding from Prior Year(s): Yes, finding 2023-002. Recommendation: With the turnover in staffing, we realize the new staff were not aware of the controls system that needed to be in place. We recommend a control process be in place so review of the submission can occur prior to submission for any noticeable errors. Views of Responsible Officials: Management agrees with finding.

Corrective Action Plan

Federal Agency Name – Department of Housing and Urban Development Assistance Listing Number – 14.871 & 14.879 Program Name – Housing Voucher Cluster Finding Summary: The Commission does not have a review process in place to ensure that a person other than the person who prepares the reports for submission review the reports for accuracy for the monthly VMS submission and yearly unaudited REAC submission. Responsible Individuals: Brett Bill, Executive Director Corrective Action Plan: Review is occurring on the items throughout the year but is not consistently documented. We have developed the process to ensure a review will be documented going forward. Anticipated Completion Date: 5/1/2025

Categories

HUD Housing Programs Reporting Significant Deficiency

Other Findings in this Audit

  • 1160388 2024-003
    Material Weakness Repeat
  • 1160389 2024-004
    Material Weakness Repeat
  • 1160391 2024-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $3.18M
14.872 Public Housing Capital Fund $278,467
14.879 Mainstream Vouchers $182,998
14.850 Public Housing Operating Fund $173,268
14.239 Home Investment Partnerships Program $35,303
14.231 Emergency Solutions Grant Program $30,000