Finding Text
Finding Number: 2023‐006
Repeat Finding: No
Program Name/Assistance Listing Title: Housing Voucher Cluster
Assistance Listing Number: 14.871
Federal Agency: U.S. Department of Housing and Urban Development
Federal Award Number: AZ032VO
Pass‐Through Agency: N/A
Questioned Costs: $0
Type of Finding: Significant Deficiency
Compliance Requirement: Special Tests and Provisions
Criteria
24 CFR §982.158 requires public housing agencies to maintain complete and accurate accounts
including the balances of HAP and administrative fee equity.
Condition
The City’s internal controls were not functioning to ensure equity balances were properly stated
throughout the fiscal year.
Cause
The Community Assistance Office experienced turnover and vacancies in key positions responsible
for reporting during fiscal year 2020‐21. Training was needed for program employees to fully
understand reporting responsibilities for the City. In some cases information was not retained and
required recreation.
Effect
The City’s HAP and administrative equity balances were not always properly stated.
Context
The City was not regularly reconciling HAP and administrative equity balances throughout the current
and prior fiscal years. Record reviews were required back to fiscal year 2020‐21 and reconciled
moving forward through the end of fiscal year 2022‐23 to ensure the program equity records were
complete and accurate. The sample was not intended to be, and was not, a statistically valid sample.
Recommendation
The City should dedicate time and resources to allow individuals to resolve discrepancies in reporting
within the Community Assistance Office.
Views of Responsible Officials
See Corrective Action Plan.