Housing Voucher Cluster-Assistance Listing No. No. 14.871 and 14.879 Recommendation: We recommend the Authority implements controls to ensure the HAP agrees between the HUD-50058, HAP contract, and HAP register. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HAKC has strengthened its internal controls over Housing Assistance Payments (HAP) to ensure consistency between the participant's HUD-50058, executed HAP Contract, and HAP payment register. HAKC is implementing a reconciliation process requiring staff and supervisory personnel to verify key HAP information, including the approved contract rent, tenant rent, utility allowance, housing assistance payment, effective dates, and other applicable payment information. The corrective controls include: • Verification of HAP amounts against the HUD-50058; • Reconciliation of HAP amounts to the executed HAP Contract; • Review of HAP payment registers for discrepancies; • Supervisory review and approval of HAP adjustments; • Documentation and correction of identified discrepancies; and • Periodic quality-control reviews to verify that HAP information is consistent across the applicable program records. HAKC will continue to monitor HAP discrepancies and provide additional supervisory review when an adjustment or correction is required. Name(s) of the contact person(s) responsible for corrective action: Director of HCV, Assistant Directors of HCV, HCV staff, and HCV Inspection Manager. Planned completion date for corrective action plan: 12/31/2026