Finding Text
2023 – 002 Tenant File Errors
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: W193 - 2023
Award Period: January 1, 2023 – December 31, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: The Housing Choice Voucher Cluster requires the Authority to obtain and keep documentation of how the Authority determines tenants who are eligible, rent is properly calculated, and required income verifications are obtained.
Condition: During our testing we noted that the Authority did not have internal controls over tenant files. One file had an error in rent calculation and one tenant file did not have supporting documentation for income.
Questioned costs: None
Context: During our testing we noted that the Authority did not have internal controls over tenant files. One file had error in rent calculation and one tenant file did not have supporting documentation for income.
Cause: Management was not able to make sure these were completed as required.
Effect: Noncompliance with HUD requirements.
Repeat Finding: No
Recommendation: We recommend, the entity develop a process to ensure that rent calculations are correctly performed and documented and all required income verifications are maintained in tenant files.
Views of responsible officials: There is no disagreement with the audit finding.