Finding Text
Criteria: Title 24- Housing and Urban Development, Part 982- Section 8 Tenant-Based Assistance:
Housing Choice Voucher Program, Subpart D - Annual Contributions Contract and PHA Administration
of Program, Section 982.158- Program Accounts and Records states:
"(a) The PHA must maintain complete and accurate accounts and other records for the program
in accordance with HUD requirements, in a manner that permits a speedy and effective audit. The
records must be in the form required by HUD, including requirements governing computerized or
electronic forms of record-keeping. The PHA must comply with the financial reporting
requirements in 24 CFR part 5, subpart H."
Condition: The Housing Authority is required to properly account for program activity. We were unable
to obtain the housing assistance payments (HAP) equity account roll-forward for the year ended June
30, 2018.
Cause: Lack of internal control over the monitoring HAP equity account.
Effect or Potential Effect: The Housing Authority is not in compliance with grant requirements.
Questioned Cost: Unknown. The questioned costs cannot be calculated, because the total additional
funding received by the Housing Authority is unknown.
Context: We were unable to obtain the HAP equity account balance at June 30, 2018.
Repeat of a Prior-Year Finding: 2017-009, 2016-006, 2015-008, 2014-003, 2013-013