Finding Text
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 - 2023
Award Period: October 1, 2022 – September 30, 2023
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 13 of the 40 files tested:
• For 1 of the 40 files tested, we were not provided with any of the documentation requested.
• For 5 of the 40 files tested, the HAP amount on the HUD-50058 did not equal the amount included in the HAP register.
• For 10 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: The finding is a repeat of finding 2022-008 in the prior audit period.
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.