Finding 1164239 (2021-003)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2021
Accepted
2025-12-09

AI Summary

  • Core Issue: The Authority has significant deficiencies in internal controls related to compliance with waitlist requirements for the Housing Voucher Program.
  • Impacted Requirements: The PHA must have written policies for selecting applicants from the waiting list and maintain proper documentation for all admissions.
  • Recommended Follow-Up: The Authority should review and strengthen its internal controls to ensure all necessary documentation is maintained for applicants entering and being pulled from the waiting list.

Finding Text

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: VA001, 2021 Award Period: 1/1/2021-12/31/2021 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: The PHA must have written policies in its HCVP administrative plan for selecting applicants from the waiting list and PHA documentation must show that the PHA follows these policies when selecting applicants for admission from the waiting list. Except as provided in 24 CFR section 982.203 Special admission (non-waiting list), all families admitted to the program must be selected from the waiting list. “Selection” from the waiting list generally occurs when the PHA notifies a family whose name reaches the top of the waiting list to come in to verify eligibility for admission (24 CFR sections 5.410, 982.54(d), and 982.201 through 982.207). Condition: Of the 29 files tested for new tenants: - 1 instance where the voucher provided was not signed and dated by the tenant and the Authority - 1 instance where the sample selected could not be tested because the Authority could not locate the information. Of the 22 files tested for waitlist pulls: - 1 instance where the file was not stored and was missing documentation of the reasoning behind the applicant’s denial into the program, all correspondences between the Authority and the applicant, and the letter notifying applicant of selection. Questioned costs: Unable to determine Context: Of the 29 and 22 files tested for new tenants and waitlist pulls, respectively, 2 files contained exceptions. Cause: The Authority failed to implement the internal controls designed to ensure compliance with waitlist requirements were met. Effect: The Authority is not in compliance with federal regulations regarding waitlist requirements determined by HUD. Errors could result in incorrect HAP payments. Recommendation: We recommend the Authority review its internal controls over the waiting list process to ensure all documentation is maintained at the time each applicant enters and is pulled from the waiting list. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend the Authority review its internal controls over the waiting list process to ensure all documentation is maintained at the time each applicant enters and is pulled from the waiting list. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Files will not be placed in storage until after the agency audit is completed. Name(s) of the contact person(s) responsible for corrective action: Keva Newsome, Director of Housing Choice Voucher Program Planned completion date for corrective action plan: 12/1/2025

Categories

HUD Housing Programs Eligibility Significant Deficiency

Other Findings in this Audit

  • 1164226 2021-002
    Material Weakness Repeat
  • 1164227 2021-003
    Material Weakness Repeat
  • 1164228 2021-004
    Material Weakness Repeat
  • 1164229 2021-005
    Material Weakness Repeat
  • 1164230 2021-006
    Material Weakness Repeat
  • 1164231 2021-007
    Material Weakness Repeat
  • 1164232 2021-002
    Material Weakness Repeat
  • 1164233 2021-003
    Material Weakness Repeat
  • 1164234 2021-004
    Material Weakness Repeat
  • 1164235 2021-005
    Material Weakness Repeat
  • 1164236 2021-006
    Material Weakness Repeat
  • 1164237 2021-007
    Material Weakness Repeat
  • 1164238 2021-002
    Material Weakness Repeat
  • 1164240 2021-004
    Material Weakness Repeat
  • 1164241 2021-005
    Material Weakness Repeat
  • 1164242 2021-006
    Material Weakness Repeat
  • 1164243 2021-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $19.13M
14.850 PUBLIC HOUSING OPERATING FUND $3.67M
14.872 PUBLIC HOUSING CAPITAL FUND $3.54M
14.895 JOBS-PLUS PILOT INITIATIVE $375,424
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $187,857
14.896 FAMILY SELF-SUFFICIENCY PROGRAM $185,918
14.879 MAINSTREAM VOUCHERS $164,918
14.879 EMERGENCY HOUSING VOUCHER $83,771
14.870 RESIDENT OPPORTUNITY AND SUPPORTIVE SERVICES - SERVICE COORDINATORS $64,624