Finding Text
Federal Program – Section 8 Housing Choice Voucher Program AL #14.871 – Allowable
Costs/Cost Principles
Federal Program
Section 8 Housing Choice Vouchers AL #14.871 – Material Weakness
Criteria
Amounts paid under the Section 8 Vouchers Program must meet allowable costs/cost principles
per HUD’s annual guidance.
Condition
During our testing of disbursements, we noted 21 instances of the Authority not having
documentation to support an allocation of costs to the vouchers program.
Questioned Costs
Undeterminable.
Context
We reviewed a random sample of twenty-four disbursements from the Section 8 Vouchers
Program.
Effect
The allocated costs to the Section 8 Vouchers Program were undeterminable due to the fact
that no documentation support for the allocation was provided.
Cause
The Authority experienced turnover in the Section 8 program. As a result, allocation
documentations were not saved as the previous year allocations were used.
Repeat Finding
This is a repeat of finding 2022-002.
Recommendation
We recommend that the Authority implement proper internal controls to ensure the Authority’s
compliance with adequate documentation.
Views of Responsible Officials
We are aware of the issue and have taken subsequent steps to ensure compliance with this
requirement.