Finding Text
2021-003 – Documentation of Controls
U.S. Department of Housing and Urban Development
14.871 – Section 8 Housing Choice Vouchers/Housing Voucher Cluster
E. Eligibility and N. Special Tests and Provisions – Significant Deficiency
Condition: During review of the Housing Choice Voucher program, RBT noted that the Authority was not
appropriately documenting its controls over Eligibility, Reasonable Rent, Utility Allowance, and
HQS Inspections.
Criteria: As a condition of receiving federal awards, the PHA agrees to comply with laws, regulations, and
the provisions of grant agreements and contracts, and to also maintain internal controls to provide
reasonable assurance of compliance with these requirements.
Cause: The Authority does not have a central, uniform location to document the controls in place over
Eligibility, Reasonable Rent, Utility Allowance, and HQS Inspections.
Effect: Potential noncompliance if a control is missed.
Questioned Costs: None identified.
Perspective: Although the Authority was in compliance with the noted compliance attributes, none of the 25
tenant files selected for testing contained documentation of the internal controls performed.
Repeat Finding: Not a repeat finding.
Recommendation: We recommend that the Authority establish a checklist for the Housing Choice Voucher
Coordinator to use during the recertification process to document the procedures performed to
ensure all compliance requirements are met. The checklist should be signed or initialed by the
Coordinator and maintained in the tenant’s file. This checklist will serve as documentation that all
compliance requirements were verified for the tenant.
Auditee’s Response: See corrective action plan.