Finding Text
2022 – 013
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 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/Context: DCHA did not review utility rate data for each utility category during the fiscal year.
Questioned Costs: Unable to determine.
Cause: The Authority did not maintain an update utility allowance schedule.
Effect: The Authority is not in compliance with federal regulations regarding the requirement of maintaining an updated utility allowance schedule.
Repeat Finding: No
Recommendation: We recommend the Authority implements controls to ensure that the utility rate data for each utility category is reviewed each year to ensure that an up-to-date utility allowance schedule is maintained.
Views of Responsible Officials: There is no disagreement with the audit finding.