Finding 1228263 (2025-002)

Material Weakness Repeat Finding
Requirement
ELN
Questioned Costs
-
Year
2025
Accepted
2026-08-28

AI Summary

  • Core Issue: The HRA lacks adequate oversight of housing manager duties, risking errors in eligibility and benefit distribution.
  • Impacted Requirements: Federal requirements for benefit eligibility, reporting, and program management are not fully met.
  • Recommended Follow-Up: Implement stronger controls and segregation of duties to enhance oversight and reduce errors.

Finding Text

Audit Finding 2025-002 Criteria or Specific Requirement: The HRA is required to have controls in place to ensure eligible persons are receiving benefits and that the program is meeting all of the federal requirements. Condition: There is minimal oversight of the housing manager duties which include determining eligibility, reporting requirements, selection from the waiting list, reasonable rent calculations, inspections, and housing authority payment. Context: During testing it was noted that there is minimal oversight of the housing manager duties which include determining eligibility, reporting requirements, selection from the waiting list, reasonable rent calculations, inspections, and housing authority payment. Cause: There are a limited number of office employees. Effect or Potential Effect: There is potential for error in reports, selections or ineligible individuals receiving benefits. Recommendation: We recommend the HRA implement controls over all areas of the federal program so that segregation of duties are in place and working. Views of Responsible Officials: The HRA is aware of the limited segregation of duties as a result of our limited number of staffing. There is no disagreement with the audit finding. SECTION IV – PRIOR YEAR FINDINGS AND QUESTIONED COSTS None

Corrective Action Plan

Recommendation: We recommend the HRA implement controls over all areas of the federal program so that segregation of duties are in place and working. Views of Responsible Officials: The HRA is aware of the limited segregation of duties as a result of our limited number of staffing. There is no disagreement with the audit finding.

Categories

Eligibility Internal Control / Segregation of Duties Reporting

Programs in Audit

ALN Program Name Expenditures
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $842,379
14.879 MAINSTREAM VOUCHERS $251,906