As part of the U.S. Department of Housing and Urban Development (HUD), Office of the Inspector General's (OIG) strategic plan, we audited the Puerto Rico Housing Finance Authority's (Authority) Section 8 Housing Choice Voucher program. Our audit objectives were to determine whether the Authority properly determined housing assistance subsidies, properly determined the eligibility of tenants, and recertified tenants in a timely manner.

The Authority generally administered its Section 8 program in accordance with HUD requirements. It properly determined the eligibility of the tenants reviewed and recertified tenants in a timely manner. Our review identified minor errors in calculating the housing assistance of Section 8 tenants, but the errors were not monetarily significant. We discussed the deficiencies with Authority officials who implemented corrective action.

This report does not contain any recommendations as it contains no findings.