Finding Text
2023-001 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness
Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants.
Cause: Human error in the calculation of income and expense allowances which affected assistance payments.
Effect: The cost of the assistance may be disallowed or the Agency could be required to fund amounts that were under awarded.
Context: A sample of grants totaling $21,782 was selected for audit from a population of $11,709,832. The test found questioned costs totaling $427. Our sample was a statistically valid sample.
Auditor’s Recommendation: The Agency should improve its monitoring process to review the calculation of assistance payments. Additionally, the staff should be provided with additional training to ensure accuracy when entering income and expenses supported by applicants’ documentation.
Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.