Finding Text
Criteria: Organizations operating the Project Based Rental Assistance (PBRA) Program are required to maintain sufficient internal controls to ensure compliance with tenant utility allowances requirement. Condition: 3 of the 18 participants selected for testing had incorrect utility charges reported on the utility allowance determination worksheet. Cause: Sufficient internal control procedures to ensure that tenant utility allowances are properly established did not exist. Effect: Tenant utility allowance potentially not properly established. Auditor's Recommendation: We recommend that an internal control procedure be implemented to ensure accuracy of the data input into the utility allowance determination worksheet. View of Responsible Officials and Planned Corrective Action: All initial data entries will be completed by the designated staff member. A second qualified staff member will systematically review the utility allowance data for accuracy prior to submission. Both staff members will sign off on the utility allowance report to certify its accuracy.