Eligibility Housing Voucher Cluster Significant Deficiency in Internal Control Other matter required to be reported in accordance with Uniform Guidance (Repeated in part from prior year, Finding No. 2024-004) Condition: Out of an approximate population of 1,680 Housing Voucher Cluster tenants we tested 40 tenants and the following deficiencies were noted: • 3 files did not have a semi-annual inspection completed; • 1 file did not have a signed 9886 form available; • 1 file had the incorrect payment standard applied; • 1 file had incorrectly reported income on the annual recertification; and, • 1 file had incorrectly reported assets on the annual recertification. Auditor Recommendations: The Authority should re-evaluate their established procedures and controls in place to ensure full compliance in regard to eligibility and the timeliness of recertifications. The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor’s sample. Action Planned in Response to Finding: In response to the identified deficiency, we are taking the following immediate steps to address the situation: • Implement a new review process, 2nd review of files, and quarterly internal audit of tenant files. • Improvement of the tenant file checklist to ensure all required documents are consistently filed. • Corrections will be made to the tenant ledgers and HAP payments will be adjusted retroactively if necessary. • Revise the operations procedures for rent calculations, payment processing, and ledger reconciliations. • Conduct refresher training for the HCV staff. • Conduct refresher training for inspection staff on timely inspection requirements. • Implement an automated tracking system with alerts for upcoming and overdue inspections. • Increase staff and adjust workload to meet inspection timelines. Name of Responsible Person: Tonya Pollard, Senior Voucher Management Program Projected Completion Date: Tested file corrections November 30, 2026; Population Review March 31, 2027