Finding Text
2022 – 008
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Housing Voucher Cluster
Assistance Listing Number: 14.871/14.879
Federal Award Identification Number and Year: DC001VO - 2022
Award Period: October 1, 2021 – September 30, 2022
Type of Finding:
• Material Weakness in Internal Control over Compliance
• Material Noncompliance (Modified Opinion)
Criteria or specific requirement: The PHA must pay a monthly HAP on behalf of the family that corresponds with the amount on line 12u of the HUD-50058. This HAP amount must be reflected on the HAP contract and HAP register (24 CFR section 982.158 and 24 CFR Part 982, Subpart K).
Condition/Context: Exceptions noted in 18 of the 40 files tested:
• For 2 of the 40 files tested, we were not provided with any of the documentation requested.
• For 12 of the 40 files tested, we were not provided with the HAP Contract.
• For 12 of the 40 files tested, we were not provided with the signed checklist.
Questioned Costs: Unable to determine.
Cause: The Authority did not sufficiently monitor controls to ensure compliance with HAP contract and register requirements.
Effect: The Authority is not in compliance with HAP requirements.
Repeat Finding: No.
Recommendation: We recommend the Authority implements controls to ensure that files are maintained.
Views of Responsible Officials: There is no disagreement with the audit finding.