Finding Text
2022-001 Calculating Expenses for Family Income Examinations Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Housing Choice Vouchers Assistance Listing Number: 14.871 Federal Award Identification Number and Year: Passthrough Funds Pass-Through Agency: Brown County Housing Authority (BCHA) and Wisconsin Housing & Economic Development Authority (WHEDA) Pass-Through Number(s): BCHA ? WI 186; WHEDA ? WI 901 Award Period: January 1, 2022 ? December 31, 2022 Compliance Requirement: Allowable Costs, Eligibility Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matter Criteria or Specific Requirement: The Organization incorrectly calculated expenses as part of family income examination or reexamination for two tenants based on the requirements of 24 CFR Section 982.516. Condition: During our testing, we noted two tenants where expenses were incorrectly calculated based on supporting documentation. Questioned Costs: $148 Context: From a sample of 40 program participant files selected for testing, 2 tenants had expenses incorrectly calculated. Cause: The Housing Specialist made an error in calculating the expenses for 2 tenants. Effect: Two program participants received an incorrect amount of HAP payments. Repeat Finding: No Recommendation: We recommend that Management review their current processes and create an internal monitoring system to ensure expenses are appropriately calculated in the future and/or consider additional training for housing specialist to ensure HAP is appropriately calculated. Views of Responsible Officials: There is no disagreement with the audit finding. Refer to the Organization?s Corrective Action Plan for more information.