Finding 569476 (2024-004)

Material Weakness
Requirement
E
Questioned Costs
$1
Year
2024
Accepted
2025-06-30

AI Summary

  • Core Issue: Incorrect data entry led to errors in calculating assistance payments for housing vouchers.
  • Impacted Requirements: Eligibility criteria demand accurate payment calculations based on verified income and expenses.
  • Recommended Follow-Up: Implement a monitoring process for payment calculations and provide staff training to improve accuracy.

Finding Text

2024-004 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers- Material Weakness Condition and Criteria: An assistance payment was calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants. Cause: Human error in the calculation of income allowance which affected the assistance payment. Effect: The cost of the assistance may be disallowed. Context: A sample of grants totaling $33,038 was selected for audit from a population of $6,470,217. The test found questioned costs totaling $36. Our sample was a statistically valid sample. Auditor’s Recommendation: The Agency should develop a monitoring process to review the calculation of assistance payments. Additionally, the staff should be provided additional training to ensure accuracy when entering income and expenses supported by applicants’ documentation. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.

Corrective Action Plan

2024-004 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers - Material Weakness Condition and Criteria: An assistance payment was calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants. Cause: Human error in the calculation of income allowance which affected the assistance payment. Effect: The cost of the assistance may be disallowed. Context: A sample of grants totaling $33,038 was selected for audit from a population of $6,470,217. The test found questioned costs totaling $36. Our sample was a statistically valid sample. CORRECTIVE ACTION PLAN RESPONSE: Housing counselors are instructed to document their math on the proof of income they are figuring, and double check their figures. A spreadsheet has also been created so that they can choose how often a client is paid and enter the amounts of pay and it figures the totals for them. If they use the spreadsheet, they are asked to print it out and scan it in with the transaction documents. Anticipated completion date: 9/30/25 Responsible party: Michelle Worthington, Section 8 Housing Director Please contact Vicky Pritchett, Finance Director at 573-213-4811 extension #10102 with questions regarding this plan.

Categories

Questioned Costs HUD Housing Programs Subrecipient Monitoring Eligibility Material Weakness

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $6.00M
93.568 Low-Income Home Energy Assistance $3.48M
10.415 Rural Rental Housing Loans $2.49M
81.042 Weatherization Assistance for Low-Income Persons $881,593
14.879 Mainstream Vouchers $564,874
93.569 Community Services Block Grant $394,949
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $350,871
10.427 Rural Rental Assistance Payments $191,532
10.433 Rural Housing Preservation Grants $114,109
10.420 Rural Self-Help Housing Technical Assistance $105,143
99.U01 Neighbor Works America $97,930
14.896 Family Self-Sufficiency Program $68,572
21.026 Homeowner Assistance Fund $59,905
99.U19 Covid - 19 Neighbor Works America - Housing Stability Counseling $36,343
14.218 Community Development Block Grants/entitlement Grants $35,607
14.169 Housing Counseling Assistance Program $31,300
93.052 National Family Caregiver Support, Title Iii, Part E $27,869
21.023 Emergency Rental Assistance Program $23,253
14.252 Section 4 Capacity Building for Community Development and Affordable Housing $22,489
93.558 Temporary Assistance for Needy Families $21,151
10.551 Supplemental Nutrition Assistance Program $16,155
97.024 Emergency Food and Shelter National Board Program $16,119
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $400