Finding 399917 (2023-003)

Significant Deficiency
Requirement
E
Questioned Costs
$1
Year
2023
Accepted
2024-06-04

AI Summary

  • Core Issue: Assistance payments were calculated incorrectly due to data entry errors.
  • Impacted Requirements: Payments must be based on verified income and expenses of applicants to ensure eligibility.
  • Recommended Follow-Up: Enhance monitoring processes and provide staff training to improve accuracy in calculations.

Finding Text

2023-003 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 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.

Categories

Questioned Costs HUD Housing Programs Subrecipient Monitoring Eligibility Material Weakness

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $10.58M
14.879 Mainstream Vouchers $1.13M
14.896 Family Self-Sufficiency Program $121,616