Finding Text
Finding No. 2024-006; Eligibility and Special Tests and Provisions - Material Weakness Name of Federal Agency: Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster (Section 8 Housing Choice Vouchers Program; Emergency Housing Vouchers Program; and Mainstream Vouchers Program) Assistance Listing Numbers: 14.871; 14.879 Federal Award Identification Number and Year: SC002 2024 Criteria In accordance with Uniform Guidance, internal controls are required to be in place to ensure compliance with federal requirements and to maintain complete and accurate participant files as noted in 24 CFR 5.233, 982.158(d) and 982.404. Condition and Context Our testing of 40 participant files noted the following: No electronic income verification (EIV) was done within the required time period for 1 of 40 participant selections. No abatement of housing assistance payments of failed unit inspections after 30 day maintenance windows was completed for 1 of 25 participant selections. Cause Tenant lease files are required to be maintained, and tenant eligibility determined in accordance with Uniform Guidance. Effect or Potential Effect The Housing Authority of The City of Columbia is not in compliance with federal requirements regarding Eligibility and Special Tests and Provisions. Questioned Costs Unknown Identification as a Repeat Finding This finding is not a repeat finding. Recommendation The Housing Authority of The City of Columbia should maintain complete and accurate participant files to ensure compliance with federal program requirements. Views of Responsible Officials(s) and Planned Corrective Actions The Housing Authority of The City of Columbia will improve internal controls to maintain complete and accurate participant files to ensure compliance with federal requirements.