Finding Text
2025-003 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 Allowable Costs/Activities Allowed and Unallowed Significant Deficiency in Internal Control over Compliance Criteria: Uniform Guidance requires that documentation be maintained to support allocations of payroll across federal programs and allocations of expenses be supported by actual expenditures, not budgeted expenditures. Condition: The Commission has a process in place for employees to track hours worked to federal and non federal programs but payroll allocations are made based on budgets expectations, not actual, and review is not occurring to determine if allocations need to be updated throughout the year. Cause: The Commission experienced significant turnover in staff in 2024 and 2025 so that review process is not in place throughout the year. 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): No. 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 to review actual time spent on federal programs be compared to budgeted allocations and adjustments be made to reflect actual time spent on those programs. Views of Responsible Officials: Management agrees with finding.