Finding Text
Finding 2024-003: Voucher Management System Reporting
Housing Choice Voucher – 14.871
Material Weakness/Noncompliance – Reporting
Repeat Finding 2023-006:
Criteria: The Authority must report monthly in the Voucher Management System (VMS) information related to number of vouchers and the dollar amount of HAP payments made that month along with a variety of other information. The Authority should have procedures to ensure the accuracy of that information reported.
Condition: During our audit, we noted the amount reported for HAP in the VMS system was higher than the amount reported on the general ledger. In reviewing the matter, we noted the Authority was including the “HAP after the first of the month” also in the “all other HAP” totals so those figures were reported twice. A similar issue occurred in the prior year with “tenant protection vouchers”. The responsibility for reporting this information is solely the responsibility of the Executive Director. The Authority indicated in the Summary Schedule of Prior Audit Findings this was corrected.
Cause: The Authority did not have procedures in place to review information submitted to identify and correct errors in reporting in a timely fashion.
Effect or Potential Effect: The Authority overreported HAP payments by $2,696 for the fiscal year ending June 30, 2024.
Recommendation: The Authority should review its system for reporting VMS data. Based on the limited administrative staff the Authority has effective controls may not be reasonably achieved.
View of the Responsible Officials of the Auditee: The auditee’s management agrees with the finding.