Finding 1205309 (2025-003)

Federal Program Section 8 Housing Voucher Cluster 14.871 & 14.879 – Significant Deficiency Criteria Amounts paid under Section 8 Vouchers Program must meet the allowable costs/cost principles per HUD’s annual guidance. Condition During our testing of disbursements, we noted 5 instances of the Authority not having documentation to support an allocation of costs to the Vouchers program. Questioned Costs Undeterminable Context We reviewed a random sample of nine checks out of 89 from the Section 8 Vouchers Program. Effect The allocated costs to the Section 8 Vouchers Program were undeterminable due to the fact that no documentation to support the allocation was provided. Cause The Authority does not have formal approval/documentation of the allocation. Repeat Finding Not a repeat finding. Recommendation We recommend the Authority implement proper internal controls to ensure the Authority’s allocations are properly documented based on actual information and approved. Views of Responsible Officials The Authority will implement controls to make sure there is additional required documentation before any action for payment.