2025-003 Eligibility Housing Voucher Cluster Material Weakness in Internal Control over Compliance Material Noncompliance Condition: Out of an approximate population of 1,500 Housing Voucher Cluster tenants we tested 18 tenants and the following deficiencies were noted: Eighteen files did not have annual recertifications or a required annual certification performed during the year. Auditor’s Recommendations: The Authority should reevaluate 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 Taken: Management Response / Action Taken The Authority agrees with the finding and acknowledges that timely annual recertifications and certifications are critical to maintaining compliance with program eligibility requirements. During 2026, the Authority implemented enhanced tracking and monitoring procedures for annual recertifications, including management review of outstanding certifications and recertifications, additional staff training regarding compliance requirements, and increased oversight of file processing activities. The Authority will continue to strengthen internal controls and monitoring procedures to ensure annual recertifications and certifications are completed timely and appropriately documented. The Authority is actively working to bring all required recertifications and certifications current and expects to be fully current by December 31, 2026. Management believes the corrective actions implemented during 2026 will be more fully reflected in the results of the 2026 and 2027 compliance audits. Responsible Party: Senior Vice President of Voucher Processing Time Frame: Corrective actions were initiated during 2026 and are ongoing. The Authority expects all required recertifications and certifications to be current by December 31, 2026, with continued monitoring and oversight through 2027. Management expects the full impact of these corrective actions to be reflected in the 2026 and 2027 compliance audits.