Finding Text
2022-004 Housing Assistance Payments Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Housing Choice Vouchers Assistance Listing Number: 14.871 Federal Award Identification Number and Year: Passthrough Funds Pass-Through Agency: BCHA and WHEDA Pass-Through Number(s): BCHA ? WI 186; WHEDA ? WI 901 Award Period: January 1, 2022 ? December 31, 2022 Compliance Requirement: Allowable Costs, Special Tests ? Housing Assistance Payment Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Mater Criteria or Specific Requirement: Per 24 CFR Section 982.158, the HAP payment must agree to the HAP contract and HAP register. Condition: During our testing, we noted that the Organization overpaid HAP for one file for part of 2022 due human error in entering a 01/01/2023 HAP increase as of 01/01/2022. The system issued an additional check in 2022 and the Organization was unable to recoup the entire amount. Questioned Costs: $98 Context: From a sample of 40 program participant files selected for testing, 1 tenant had the above issue where HAP was overpaid due to entering the wrong date for an increase. Cause: The Housing Specialist made an error in entering the date of a HAP increase. Effect: One program participant received an overpayment of HAP. Repeat Finding: No Recommendation: We recommend that Management review their current processes and create an internal monitoring system to ensure appropriate HAP is paid and/or consider additional training for housing specialist to ensure HAP is appropriately calculated based on information received. Views of Responsible Officials: There is no disagreement with the audit finding. Refer to the Organization?s Corrective Action Plan for more information.