Finding 974999 (2023-002)

Section 8 Housing Choice Voucher Cluster Federal Financial Assistance Listing 14.879 COVID-19 Mainstream Voucher Program Federal Financial Assistance Listing 14.871 Section 8 Housing Choice Voucher Program Reporting Significant Deficiency in Internal Control over Compliance Criteria: Controls over reporting should be in place to ensure that a person other than the person who prepares the reports for submission review the report for accuracy. Condition: The Commission does not have a review process in place to review the VMS reporting on a monthly basis and the annual REAC unaudited submission. Cause: The Commission experienced significant turnover in staff at the end of 2022 and in 2023 so the review process was not being completed on the reporting. Effect: Errors in reporting could occur that would not be detected on a timely basis by the Commission. Questioned Costs: None Repeat Finding from Prior Year(s): No Recommendation: With the turnover in staffing, we realize the new staff were not aware of the controls system that needed to be in place. We recommend a control process be in place so review of the submission can occur prior to submission for any noticeable errors. Views of Responsible Officials: Management agrees with finding.