Finding Text
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871 Federal Award Identification Number and Year: WA061VO - 2022 Award Period: October 1, 2021 ? September 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: The Authority must maintain an up-to-date utility allowance schedule. The PHA must review utility rate data for each utility category each year and must adjust its utility allowance schedule if there has been a rate change of 10 percent or more for a utility category or fuel type since the last time the utility allowance schedule was revised (24 CFR section 982.517). Condition: The Authority did not review the utility rate data or update the utility allowance schedule during the fiscal year in accordance with compliance requirements. Questioned costs: Unable to determine. Context: The utility rate data was not reviewed and the utility allowance schedule was not updated. Cause: The Authority requested an extension of the COVID-19 waiver that waived the compliance requirement; however, an extension was not granted by HUD. Effect: The Authority is not in compliance with utility allowance schedule compliance requirements. Repeat Finding: No. Recommendation: We recommend the Authority implements controls to ensure that a utility allowance review is performed annually. If waivers are requested, we recommend the Authority ensures the requested waivers are approved to ensure compliance. Views of responsible officials: There is no disagreement with the audit finding.