Finding Text
Finding 2023-006: Voucher Management System Reporting
Housing Choice Voucher – 14.871
Material Weakness/Noncompliance – Reporting
Criteria: The Authority must report monthly in the Voucher Management System (VMS) information related to number of vouchers and the dollar amount of HAP payments made that month along with a variety of other information. The Authority should have procedures to ensure the accuracy of that information reported.
Condition: During our audit, we noted the amount reported for HAP in the VMS system was higher than the amount reported on the general ledger. In reviewing the matter, we noted the amounts reported for the month of June, 2023 were not correct. The responsibility for reporting this information is solely the responsibility of the Executive Director so we inquired for her to review this. She indicated she had incorrectly reported the HAP dollar amount for tenant protection vouchers in both that category and also in the “All Others” category.
Cause: The Authority did not have procedures in place to review information submitted to identify and correct errors in reporting in a timely fashion.
Effect or Potential Effect: The Authority overreported HAP payments by $5,310 for the fiscal year ending June 30, 2023.
Recommendation: The Authority should review its system for reporting VMS data. Based on the limited administrative staff the Authority has, effective controls may not be reasonably achieved.
View of the Responsible Officials of the Auditee: The auditee’s management agrees with the finding.