Finding Text
Criteria - HUD mandates that all Public Housing Authorities accurately record and report all voucher program activities, including Project-Based Vouchers (PBV), in the Voucher Management System (VMS). This requirement is essential for ensuring transparency, accountability and proper allocation of federal funds.
Condition - The Authority did not record transactions related to PBV via the VMS for the majority of the fiscal year as required.
Cause - The omission appears to stem from a lack of understanding among the Authority’s staff regarding the specifics of reporting requirements for transactions within the VMS. Additionally, a gap in the internal training programs on VMS functionalities and reporting standards contributed to this oversight.
Effect - The Authority was not in compliance with the reporting requirements of the Section 8 Housing Choice Vouchers Program.
Questioned Costs - None identified.
Recommendation - We recommend that the Authority consider the following correct actions:
1) Conduct comprehensive training sessions for all relevant staff on the requirements and procedures for recording PBV and other voucher transactions in the VMS.
2) Examine and update, as necessary, the Authority's internal control procedures to include specific guidelines on recording PBV transactions in the VMS.
3) Implement periodic internal audits focusing on VMS data entry and reporting practices to ensure ongoing compliance with HUD's requirements.
Management’s Response - (2) Finding 2023-002
(a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action.
(b) Action taken - The Authority will strengthen internal controls and training of staff to ensure all activity is accurately reported in VMS.
(c) Planned implementation date - The Authority expects to complete the corrective actions by June 30, 2024