Finding Text
#2022-003 ? Significant Deficiency ? Allocation to HCV program Section 8 Housing Choice Vouchers, CFDA #14.871 Criteria Adams County Housing Authority?s cost allocation plan approved by HUD specifically states that for certain expenses an allocation of 25% to the HCV is appropriate. Condition During the course of the audit, it was noted that Adams County Housing Authority is not following their cost allocation plan in regards to certain postage, health benefit, and telephone expenses. Cause The cause is due to not referencing the cost allocation plan when approving expenses. Effect The potential effects is that the HCV program expenses were understated. Questioned Costs None Perspective Information In all exceptions noted, Adams County Housing Authority undercharged the HCV program. Identification as a repeat finding There was no similar finding in the prior year. Recommendation We recommend that the Authority implement additional review procedures over invoices to verify the allocation according to the cost allocation plan. View of responsible officials and planned corrective action We agree that there were some expenses that did not follow the cost allocation and that in all cases noted, we undercharged the HCV program. We will implement further review processes that reference expenses directly back to the cost allocation plan.