Finding Text
U.S Department of Housing and Urban Development – ALN #14.871/14.879
Housing Choice Vouchers Cluster
Applicable Federal Award Number and Year – HCV2024
Eligibility
Significant Deficiency in Internal Control over Compliance and Immaterial Instance of Noncompliance
Criteria: The program requires the Authority to complete certifications annually for individuals enrolled in the program.
Condition: During our testing, we noted several instances of certifications being completed over one year after the previous certification.
Cause: The Authority’s internal controls related to maintaining proper files were not operating as designed and was due to lack of proper levels of staffing.
Effect: Weaknesses in internal control over compliance could result in the Authority failing to comply with eligibility requirements.
Questioned Costs: N/A
Context/Sampling: We tested 40 files from the population of over 250.
Repeat Finding from Prior Year: No.
Recommendation: We recommend that the Authority establish controls to ensure that all certifications are completed timely.
Views of Responsible Officials: Management agrees with the finding.