Finding Text
Finding No. 2025-001; Eligibility; Reporting; Special Tests and Provisions - Material Weakness Name of Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster (Section 8 Housing Choice Vouchers Program; Mainstream Voucher Program) Assistance Listing Number: 14.871; 14.879 Federal Award Identification Number and Year: FL005 2025 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, 982.151, 982.405(d), and 982.516. Condition and Context: Our testing of 60 participant files and 40 failed inspections noted the following: Annual recertifications were not completed timely for 9 of 60 participant selections. Annual income was improperly calculated on 1 of 60 participant selections. No support provided for HAP Contract and Tennant Addendum for 19 of 60 participant selections. No electronic income verification was done within the required timeframe for 10 of 60 participant selections. No abatement of HAP for 3 of 40 failed inspections. Utility allowance improperly input or not provided for 1 of 60 participant files. Missing inspections for 3 of 60 participant files. Effect or Potential Effect: Miami-Dade Housing and Community Development Department is not in compliance with federal requirements regarding Eligibility, Reporting, and Special Tests and Provisions. Cause: Certain documentation was not maintained and not able to be provided in accordance with Miami-Dade Housing and Community Development Department’s policies and procedures. Questioned Costs: Unknown. Identification as a Repeat Finding: This finding is not a repeat finding. Recommendation: Miami-Dade Housing and Community Development Department should maintain complete and accurate participant files to ensure compliance with federal requirements. Views of Responsible Official(s) and Planned Corrective Actions: The Department has taken immediate corrective action to address the deficiencies identified in the files audited. All noted discrepancies are being reviewed and are in the process of being corrected, and revised Form HUD-50058 submissions will be completed and transmitted, where required. The Department maintains established procedures, systems, and internal controls designed to support compliance with applicable HUD requirements. To further strengthen these controls, enhancements are currently underway to improve the timeliness of processing activities, ensure accurate and thorough income verification, and enforce proper application of abatements. Additionally, the Department is implementing more robust quality control (QC) measures to verify that all required documentation is consistently obtained, reviewed, and retained. To reinforce oversight, the Department is expanding its existing QC and Housing and Community Development (HCD) review processes. This includes the implementation of a front-line supervisory review of a representative sample of recertifications prior to the submission of Form HUD-50058. This added layer of review is intended to proactively identify and correct potential errors, ensuring accuracy, completeness, and full regulatory compliance.