Finding Text
2025-002 U.S Department of Housing and Urban Development – ALN #14.871/14.879 Housing Choice Vouchers Cluster Applicable Federal Award Number and Year – HCV2025 Eligibility Material Weakness in Internal Control over Compliance and Immaterial Instance of Noncompliance Criteria: The program requires the Authority to complete certifications annually for individuals enrolled in the program. Condition: During our testing, we noted several instances of certifications being completed over one year after the previous certification. Cause: The Authority’s internal controls related to maintaining proper files were not operating as designed and was due to lack of proper levels of staffing. Effect: Weaknesses in internal control over compliance could result in the Authority failing to comply with eligibility requirements. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 60 certifications were selected for testing from a population of over 250. 10 out of the 60 certifications were not completed timely. Repeat Finding from Prior Year: Yes. Recommendation: We recommend that the Authority establish controls to ensure that all certifications are completed timely. Views of Responsible Officials: Management agrees with the finding.