Finding Text
2023-001 – Documentation of Controls
U.S. Department of Housing and Urban Development
14.871 – Section 8 Housing Choice Vouchers
Condition: During review of the Housing Choice Voucher program, RBT noted that the Authority
was not appropriately documenting the 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: This is a systemic issue.
Repeat Finding: Not a repeat finding.
Recommendation: We recommend that the Authority establish a checklist for the Tenant Housing
Representatives to use during the recertification process to ensure all compliance
requirements are met. The checklist should be signed or initialed by the representative
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.