Finding Text
HAP Payments Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Housing Choice Vouchers Assistance Listing Number: 14.871 Federal Award Identification Number and Year: Passthrough Funds Pass-Through Agency: BCHA and WHEDA Pass-Through Number(s): BCHA – WI 186; WHEDA – WI 901 Award Period: January 1, 2024 – December 31, 2024 Compliance Requirement: Allowable Costs, Special Tests – Housing Assistance Payment Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matter Criteria or specific requirement: Per 24 CFR Section 982.158, the HAP payment must agree to the HAP contract and HAP register. Condition: During our testing, we noted that the Organization overpaid HAP for one file for part of 2024 due to human error. Questioned costs: $135 Context: From a sample of 60 program participant files selected for testing, 1 tenant had the above issue where HAP was overpaid due to human error. Cause: The Housing Specialist made an error in entering the data into the system. Effect: One program participant received an overpayment of HAP. Repeat finding: No Recommendation: We recommend that Management review their current processes and create an internal monitoring system to ensure appropriate HAP is paid and/or consider additional training for housing specialist to ensure HAP is appropriately calculated based on information received. Views of responsible officials: There is no disagreement with the audit finding. Refer to the Organization’s Corrective Action Plan for more information.