Finding Text
Finding number: 2022-002 Cluster: Housing Voucher Federal Programs: Assistance Listing 14.871 Section 8 Housing Choice Vouchers Category: Internal control ? control activities ? Special tests and provisions (waiting list, reasonable rent, housing quality standards inspection, HQS enforcement and housing assistance payment) Criteria or specific requirement: Title 2 2 CFR Part 200 Uniform Guidance section 200.303 indicates that the internal controls required to be established by a non-federal entity receiving federal funds should be in compliance with guidance in ?Standards for Internal Control in the Federal Government,? issued by the Comptroller General of the United States (the Green Book) or the ?Internal Control Integrated Framework? issued by the Committee of Sponsoring Organizations for the Treadway Commission (COSO). Condition: There were no formal written procedures outlining processes and control activities specific to the special tests and provisions applicable to the program. Questioned cost: No questioned costs were identified. Cause: Management of these programs was assigned about a year ago to the Administration and formal procedures have not been implemented yet. Effect: There were no internal control measures documented that guide the manager of the federal program to timely prevent and/or detect a noncompliance with the special tests and provisions applicable to the program. Recommendation: We recommend that the Administration document the control activities procedures to achieve the objectives and respond to the risks associated with the areas involved in the special tests and provisions of the Housing Voucher program. Views of responsible officials and planned corrective action: See Administration?s corrective action plan.