Finding Text
2025-002 - Documentation of Controls U.S. Department of Housing And Urban Development 14.871 - Housing Choice Voucher Cluster/Section 8 Housing Choice Vouchers E. Eligibility, L. Reporting, and N. Special Tests and Provisions - Significant Deficiency and Compliance Finding Condition: During review of the Housing Choice Voucher tenant files, RBT noted that the Authority did not establish appropriate controls over Eligibility, Reporting, Reasonable Rent, Utility Allowance, and HQS Inspections. Criteria: As a condition of receiving federal awards, the PHA agrees to comply with laws, regulations, and the provisions of grant agreements and contracts, and to also maintain internal controls to provide reasonable assurance of compliance with these requirements. Cause: The Authority did not establish controls over Eligibility, Reporting, Reasonable Rent, Utility Allowance, and HQS Inspections. Effect: Potential loss of funding due to noncompliance or additional noncompliance if a control is missed. Questioned Costs: None identified. Perspective: Out of forty-five files tested, two files were missing a rent reasonableness form, and one file was missing documentation of the internal controls performed. Repeat Finding: This is a repeat of finding 2024-001. Recommendation: RBT recommends that the Authority establish a checklist for the Housing Coordinators to use during the recertification process to ensure all compliance requirements are met. The checklist should be signed or initialed by the Housing Coordinators preparing the checklist and by a reviewer and maintained in the tenant's file. This checklist will serve as documentation that all compliance requirements were verified for the tenant. Auditor's Response: See corrective action plan.