Finding Text
B. Findings and Questioned Costs for Federal Awards
2023-002 – 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 maintaining documentation of 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.