Finding 2022-004: Eligibility Determination and Documentation
Federal Agency: U.S. Department of Housing and Urban Development
Program Name: Housing Voucher Cluster
Assistance Listing Number: 14.871, 14.879
Award Year: April 1, 2021 - March 31, 2022
Program Expenditures: $150,680,972
Questioned Costs: None
Condition:
The Authority failed to obtain, verify, and/or maintain required documentation to indicate participants’
eligibility under the Housing Choice Voucher Program in tenants’ files as required under CFR Title 24:
Housing and Urban Development.
Criteria:
Under the Code of Federal Regulations (CFR) Title 24: Housing and Urban Development, the Authority
(as a PHA) is required to obtain, verify, and/or maintain the documents listed below to document
participants’ eligibility:
a. Certification of Application/Renewal
b. Certificate of Income
c. General Authority of Release Information
d. Declaration of Citizenship or Eligible Immigration Status (such as birth certificate, social
security card, etc.)
Cause:
The Authority did not properly file documentation for the eligibility determinations.
Effect:
Not maintaining appropriate documentation in the files limits the Authority's ability to demonstrate
compliance with eligibility requirements and could lead to reduced funding.
Context:
Out of a total sample size of 60 program participants, the following exceptions were noted:
In the Annual Reexamination of two program participants, executed Housing Assistance
Payments contract was not part of the active tenant file.
Repeat Finding:
Yes, 2021-002, 2020-001
Recommendation:
We recommend the Authority to provide refresher trainings to Housing Specialists on the basis eligibility
criteria to conduct training updates and implement eligibility processing standards of the program.
We also recommend the Authority to properly maintain supporting documents for every Annual and
Interim Reexaminations in order to ensure the accuracy and consistency of the information collected on
the Family Report (HUD-50058) submitted to U.S. Department of Housing and Urban Development
(HUD). Per Form HUD-50058 Instruction Booklet, the data collected on the form is to be provided to HUD
with a picture of the people who participate in the subsidized housing programs. Public Housing Agencies
(PHAs) collect and electronically submit information contained on the Form HUD-50058 to HUD. The
Public and Indian Housing Information Center (PIC) system then captures this information and creates
reports used to:
Analyze the subsidized housing programs
Monitor PHAs
Detect fraud, and;
Provide information to Congress and other interested parties
View of responsible officials:
Management concurs with the finding. See corrective action plan for additional information.
Finding 2022-004: Eligibility Determination and Documentation
Federal Agency: U.S. Department of Housing and Urban Development
Program Name: Housing Voucher Cluster
Assistance Listing Number: 14.871, 14.879
Award Year: April 1, 2021 - March 31, 2022
Program Expenditures: $150,680,972
Questioned Costs: None
Condition:
The Authority failed to obtain, verify, and/or maintain required documentation to indicate participants’
eligibility under the Housing Choice Voucher Program in tenants’ files as required under CFR Title 24:
Housing and Urban Development.
Criteria:
Under the Code of Federal Regulations (CFR) Title 24: Housing and Urban Development, the Authority
(as a PHA) is required to obtain, verify, and/or maintain the documents listed below to document
participants’ eligibility:
a. Certification of Application/Renewal
b. Certificate of Income
c. General Authority of Release Information
d. Declaration of Citizenship or Eligible Immigration Status (such as birth certificate, social
security card, etc.)
Cause:
The Authority did not properly file documentation for the eligibility determinations.
Effect:
Not maintaining appropriate documentation in the files limits the Authority's ability to demonstrate
compliance with eligibility requirements and could lead to reduced funding.
Context:
Out of a total sample size of 60 program participants, the following exceptions were noted:
In the Annual Reexamination of two program participants, executed Housing Assistance
Payments contract was not part of the active tenant file.
Repeat Finding:
Yes, 2021-002, 2020-001
Recommendation:
We recommend the Authority to provide refresher trainings to Housing Specialists on the basis eligibility
criteria to conduct training updates and implement eligibility processing standards of the program.
We also recommend the Authority to properly maintain supporting documents for every Annual and
Interim Reexaminations in order to ensure the accuracy and consistency of the information collected on
the Family Report (HUD-50058) submitted to U.S. Department of Housing and Urban Development
(HUD). Per Form HUD-50058 Instruction Booklet, the data collected on the form is to be provided to HUD
with a picture of the people who participate in the subsidized housing programs. Public Housing Agencies
(PHAs) collect and electronically submit information contained on the Form HUD-50058 to HUD. The
Public and Indian Housing Information Center (PIC) system then captures this information and creates
reports used to:
Analyze the subsidized housing programs
Monitor PHAs
Detect fraud, and;
Provide information to Congress and other interested parties
View of responsible officials:
Management concurs with the finding. See corrective action plan for additional information.
Finding 2022-004: Eligibility Determination and Documentation
Federal Agency: U.S. Department of Housing and Urban Development
Program Name: Housing Voucher Cluster
Assistance Listing Number: 14.871, 14.879
Award Year: April 1, 2021 - March 31, 2022
Program Expenditures: $150,680,972
Questioned Costs: None
Condition:
The Authority failed to obtain, verify, and/or maintain required documentation to indicate participants’
eligibility under the Housing Choice Voucher Program in tenants’ files as required under CFR Title 24:
Housing and Urban Development.
Criteria:
Under the Code of Federal Regulations (CFR) Title 24: Housing and Urban Development, the Authority
(as a PHA) is required to obtain, verify, and/or maintain the documents listed below to document
participants’ eligibility:
a. Certification of Application/Renewal
b. Certificate of Income
c. General Authority of Release Information
d. Declaration of Citizenship or Eligible Immigration Status (such as birth certificate, social
security card, etc.)
Cause:
The Authority did not properly file documentation for the eligibility determinations.
Effect:
Not maintaining appropriate documentation in the files limits the Authority's ability to demonstrate
compliance with eligibility requirements and could lead to reduced funding.
Context:
Out of a total sample size of 60 program participants, the following exceptions were noted:
In the Annual Reexamination of two program participants, executed Housing Assistance
Payments contract was not part of the active tenant file.
Repeat Finding:
Yes, 2021-002, 2020-001
Recommendation:
We recommend the Authority to provide refresher trainings to Housing Specialists on the basis eligibility
criteria to conduct training updates and implement eligibility processing standards of the program.
We also recommend the Authority to properly maintain supporting documents for every Annual and
Interim Reexaminations in order to ensure the accuracy and consistency of the information collected on
the Family Report (HUD-50058) submitted to U.S. Department of Housing and Urban Development
(HUD). Per Form HUD-50058 Instruction Booklet, the data collected on the form is to be provided to HUD
with a picture of the people who participate in the subsidized housing programs. Public Housing Agencies
(PHAs) collect and electronically submit information contained on the Form HUD-50058 to HUD. The
Public and Indian Housing Information Center (PIC) system then captures this information and creates
reports used to:
Analyze the subsidized housing programs
Monitor PHAs
Detect fraud, and;
Provide information to Congress and other interested parties
View of responsible officials:
Management concurs with the finding. See corrective action plan for additional information.
Finding 2022-004: Eligibility Determination and Documentation
Federal Agency: U.S. Department of Housing and Urban Development
Program Name: Housing Voucher Cluster
Assistance Listing Number: 14.871, 14.879
Award Year: April 1, 2021 - March 31, 2022
Program Expenditures: $150,680,972
Questioned Costs: None
Condition:
The Authority failed to obtain, verify, and/or maintain required documentation to indicate participants’
eligibility under the Housing Choice Voucher Program in tenants’ files as required under CFR Title 24:
Housing and Urban Development.
Criteria:
Under the Code of Federal Regulations (CFR) Title 24: Housing and Urban Development, the Authority
(as a PHA) is required to obtain, verify, and/or maintain the documents listed below to document
participants’ eligibility:
a. Certification of Application/Renewal
b. Certificate of Income
c. General Authority of Release Information
d. Declaration of Citizenship or Eligible Immigration Status (such as birth certificate, social
security card, etc.)
Cause:
The Authority did not properly file documentation for the eligibility determinations.
Effect:
Not maintaining appropriate documentation in the files limits the Authority's ability to demonstrate
compliance with eligibility requirements and could lead to reduced funding.
Context:
Out of a total sample size of 60 program participants, the following exceptions were noted:
In the Annual Reexamination of two program participants, executed Housing Assistance
Payments contract was not part of the active tenant file.
Repeat Finding:
Yes, 2021-002, 2020-001
Recommendation:
We recommend the Authority to provide refresher trainings to Housing Specialists on the basis eligibility
criteria to conduct training updates and implement eligibility processing standards of the program.
We also recommend the Authority to properly maintain supporting documents for every Annual and
Interim Reexaminations in order to ensure the accuracy and consistency of the information collected on
the Family Report (HUD-50058) submitted to U.S. Department of Housing and Urban Development
(HUD). Per Form HUD-50058 Instruction Booklet, the data collected on the form is to be provided to HUD
with a picture of the people who participate in the subsidized housing programs. Public Housing Agencies
(PHAs) collect and electronically submit information contained on the Form HUD-50058 to HUD. The
Public and Indian Housing Information Center (PIC) system then captures this information and creates
reports used to:
Analyze the subsidized housing programs
Monitor PHAs
Detect fraud, and;
Provide information to Congress and other interested parties
View of responsible officials:
Management concurs with the finding. See corrective action plan for additional information.
Finding 2022-005: Allowable Cost and Allowable Activities Determination and Documentation
Federal Agency: U.S. Department of Housing and Urban Development
Program Name: Housing Voucher Cluster
Assistance Listing Number: 14.871, 14.879
Award Year: April 1, 2021 - March 31, 2022
Program Expenditures: $150,680,972
Questioned Costs: $12,592
Condition:
The Authority failed to maintain required documentation for program expenditures.
Criteria:
Per section 200.403(g) of the Uniform Guidance, Costs must be adequately documented.
Cause:
The Authority did not properly file documentation for the expenditures selected.
Effect:
Not maintaining appropriate documentation in the files limits the Authority's ability to demonstrate
compliance with allowable cost and allowable activities requirements and could lead to reduced funding.
Context:
Out of a total sample of 60 program expenditures, two of the expenditures did not have adequate
documentation.
Repeat Finding:
Yes, 2021-003
Recommendation:
We recommend the Authority train staff to maintain sufficient and secure records of program
expenditures. We also recommend the Authority to scan all documentation so that information can be
accessed by Authority personnel as necessary.
View of responsible officials:
Management concurs with the finding. See corrective action plan for additional information.
Finding 2022-005: Allowable Cost and Allowable Activities Determination and Documentation
Federal Agency: U.S. Department of Housing and Urban Development
Program Name: Housing Voucher Cluster
Assistance Listing Number: 14.871, 14.879
Award Year: April 1, 2021 - March 31, 2022
Program Expenditures: $150,680,972
Questioned Costs: $12,592
Condition:
The Authority failed to maintain required documentation for program expenditures.
Criteria:
Per section 200.403(g) of the Uniform Guidance, Costs must be adequately documented.
Cause:
The Authority did not properly file documentation for the expenditures selected.
Effect:
Not maintaining appropriate documentation in the files limits the Authority's ability to demonstrate
compliance with allowable cost and allowable activities requirements and could lead to reduced funding.
Context:
Out of a total sample of 60 program expenditures, two of the expenditures did not have adequate
documentation.
Repeat Finding:
Yes, 2021-003
Recommendation:
We recommend the Authority train staff to maintain sufficient and secure records of program
expenditures. We also recommend the Authority to scan all documentation so that information can be
accessed by Authority personnel as necessary.
View of responsible officials:
Management concurs with the finding. See corrective action plan for additional information.
Finding 2022-005: Allowable Cost and Allowable Activities Determination and Documentation
Federal Agency: U.S. Department of Housing and Urban Development
Program Name: Housing Voucher Cluster
Assistance Listing Number: 14.871, 14.879
Award Year: April 1, 2021 - March 31, 2022
Program Expenditures: $150,680,972
Questioned Costs: $12,592
Condition:
The Authority failed to maintain required documentation for program expenditures.
Criteria:
Per section 200.403(g) of the Uniform Guidance, Costs must be adequately documented.
Cause:
The Authority did not properly file documentation for the expenditures selected.
Effect:
Not maintaining appropriate documentation in the files limits the Authority's ability to demonstrate
compliance with allowable cost and allowable activities requirements and could lead to reduced funding.
Context:
Out of a total sample of 60 program expenditures, two of the expenditures did not have adequate
documentation.
Repeat Finding:
Yes, 2021-003
Recommendation:
We recommend the Authority train staff to maintain sufficient and secure records of program
expenditures. We also recommend the Authority to scan all documentation so that information can be
accessed by Authority personnel as necessary.
View of responsible officials:
Management concurs with the finding. See corrective action plan for additional information.
Finding 2022-005: Allowable Cost and Allowable Activities Determination and Documentation
Federal Agency: U.S. Department of Housing and Urban Development
Program Name: Housing Voucher Cluster
Assistance Listing Number: 14.871, 14.879
Award Year: April 1, 2021 - March 31, 2022
Program Expenditures: $150,680,972
Questioned Costs: $12,592
Condition:
The Authority failed to maintain required documentation for program expenditures.
Criteria:
Per section 200.403(g) of the Uniform Guidance, Costs must be adequately documented.
Cause:
The Authority did not properly file documentation for the expenditures selected.
Effect:
Not maintaining appropriate documentation in the files limits the Authority's ability to demonstrate
compliance with allowable cost and allowable activities requirements and could lead to reduced funding.
Context:
Out of a total sample of 60 program expenditures, two of the expenditures did not have adequate
documentation.
Repeat Finding:
Yes, 2021-003
Recommendation:
We recommend the Authority train staff to maintain sufficient and secure records of program
expenditures. We also recommend the Authority to scan all documentation so that information can be
accessed by Authority personnel as necessary.
View of responsible officials:
Management concurs with the finding. See corrective action plan for additional information.
Finding 2022-006: Timely Submission of the Data Collection Form
Federal Agency: All
Program Name: All
Assistance Listing Number: N/A
Award Year: April 1, 2021 - March 31, 2022
Questioned Costs: None
Condition:
The Authority submitted the data collection form more than nine months after the end of the audit period.
Criteria:
Per 2 CFR 200.512(a)(1), the audit must be completed and the data collection form and reporting
package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or
nine months after the end of the audit period.
Cause:
The Authority did not complete the audit within nine months after the end of the audit period.
Effect:
Noncompliance with federal regulations could result in the loss of future federal awards.
Context:
The Authority submitted the data collection form more than nine months after the end of the audit period.
Repeat Finding:
Yes, 2021-005
Recommendation:
We recommend the Authority ensure the financial statements are complete and the audit is completed
within nine months after the end of the audit period.
View of responsible officials:
Management concurs with the finding. See corrective action plan for more information.
Finding 2022-006: Timely Submission of the Data Collection Form
Federal Agency: All
Program Name: All
Assistance Listing Number: N/A
Award Year: April 1, 2021 - March 31, 2022
Questioned Costs: None
Condition:
The Authority submitted the data collection form more than nine months after the end of the audit period.
Criteria:
Per 2 CFR 200.512(a)(1), the audit must be completed and the data collection form and reporting
package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or
nine months after the end of the audit period.
Cause:
The Authority did not complete the audit within nine months after the end of the audit period.
Effect:
Noncompliance with federal regulations could result in the loss of future federal awards.
Context:
The Authority submitted the data collection form more than nine months after the end of the audit period.
Repeat Finding:
Yes, 2021-005
Recommendation:
We recommend the Authority ensure the financial statements are complete and the audit is completed
within nine months after the end of the audit period.
View of responsible officials:
Management concurs with the finding. See corrective action plan for more information.
Finding 2022-006: Timely Submission of the Data Collection Form
Federal Agency: All
Program Name: All
Assistance Listing Number: N/A
Award Year: April 1, 2021 - March 31, 2022
Questioned Costs: None
Condition:
The Authority submitted the data collection form more than nine months after the end of the audit period.
Criteria:
Per 2 CFR 200.512(a)(1), the audit must be completed and the data collection form and reporting
package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or
nine months after the end of the audit period.
Cause:
The Authority did not complete the audit within nine months after the end of the audit period.
Effect:
Noncompliance with federal regulations could result in the loss of future federal awards.
Context:
The Authority submitted the data collection form more than nine months after the end of the audit period.
Repeat Finding:
Yes, 2021-005
Recommendation:
We recommend the Authority ensure the financial statements are complete and the audit is completed
within nine months after the end of the audit period.
View of responsible officials:
Management concurs with the finding. See corrective action plan for more information.
Finding 2022-006: Timely Submission of the Data Collection Form
Federal Agency: All
Program Name: All
Assistance Listing Number: N/A
Award Year: April 1, 2021 - March 31, 2022
Questioned Costs: None
Condition:
The Authority submitted the data collection form more than nine months after the end of the audit period.
Criteria:
Per 2 CFR 200.512(a)(1), the audit must be completed and the data collection form and reporting
package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or
nine months after the end of the audit period.
Cause:
The Authority did not complete the audit within nine months after the end of the audit period.
Effect:
Noncompliance with federal regulations could result in the loss of future federal awards.
Context:
The Authority submitted the data collection form more than nine months after the end of the audit period.
Repeat Finding:
Yes, 2021-005
Recommendation:
We recommend the Authority ensure the financial statements are complete and the audit is completed
within nine months after the end of the audit period.
View of responsible officials:
Management concurs with the finding. See corrective action plan for more information.
Finding 2022-006: Timely Submission of the Data Collection Form
Federal Agency: All
Program Name: All
Assistance Listing Number: N/A
Award Year: April 1, 2021 - March 31, 2022
Questioned Costs: None
Condition:
The Authority submitted the data collection form more than nine months after the end of the audit period.
Criteria:
Per 2 CFR 200.512(a)(1), the audit must be completed and the data collection form and reporting
package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or
nine months after the end of the audit period.
Cause:
The Authority did not complete the audit within nine months after the end of the audit period.
Effect:
Noncompliance with federal regulations could result in the loss of future federal awards.
Context:
The Authority submitted the data collection form more than nine months after the end of the audit period.
Repeat Finding:
Yes, 2021-005
Recommendation:
We recommend the Authority ensure the financial statements are complete and the audit is completed
within nine months after the end of the audit period.
View of responsible officials:
Management concurs with the finding. See corrective action plan for more information.
Finding 2022-004: Eligibility Determination and Documentation
Federal Agency: U.S. Department of Housing and Urban Development
Program Name: Housing Voucher Cluster
Assistance Listing Number: 14.871, 14.879
Award Year: April 1, 2021 - March 31, 2022
Program Expenditures: $150,680,972
Questioned Costs: None
Condition:
The Authority failed to obtain, verify, and/or maintain required documentation to indicate participants’
eligibility under the Housing Choice Voucher Program in tenants’ files as required under CFR Title 24:
Housing and Urban Development.
Criteria:
Under the Code of Federal Regulations (CFR) Title 24: Housing and Urban Development, the Authority
(as a PHA) is required to obtain, verify, and/or maintain the documents listed below to document
participants’ eligibility:
a. Certification of Application/Renewal
b. Certificate of Income
c. General Authority of Release Information
d. Declaration of Citizenship or Eligible Immigration Status (such as birth certificate, social
security card, etc.)
Cause:
The Authority did not properly file documentation for the eligibility determinations.
Effect:
Not maintaining appropriate documentation in the files limits the Authority's ability to demonstrate
compliance with eligibility requirements and could lead to reduced funding.
Context:
Out of a total sample size of 60 program participants, the following exceptions were noted:
In the Annual Reexamination of two program participants, executed Housing Assistance
Payments contract was not part of the active tenant file.
Repeat Finding:
Yes, 2021-002, 2020-001
Recommendation:
We recommend the Authority to provide refresher trainings to Housing Specialists on the basis eligibility
criteria to conduct training updates and implement eligibility processing standards of the program.
We also recommend the Authority to properly maintain supporting documents for every Annual and
Interim Reexaminations in order to ensure the accuracy and consistency of the information collected on
the Family Report (HUD-50058) submitted to U.S. Department of Housing and Urban Development
(HUD). Per Form HUD-50058 Instruction Booklet, the data collected on the form is to be provided to HUD
with a picture of the people who participate in the subsidized housing programs. Public Housing Agencies
(PHAs) collect and electronically submit information contained on the Form HUD-50058 to HUD. The
Public and Indian Housing Information Center (PIC) system then captures this information and creates
reports used to:
Analyze the subsidized housing programs
Monitor PHAs
Detect fraud, and;
Provide information to Congress and other interested parties
View of responsible officials:
Management concurs with the finding. See corrective action plan for additional information.
Finding 2022-004: Eligibility Determination and Documentation
Federal Agency: U.S. Department of Housing and Urban Development
Program Name: Housing Voucher Cluster
Assistance Listing Number: 14.871, 14.879
Award Year: April 1, 2021 - March 31, 2022
Program Expenditures: $150,680,972
Questioned Costs: None
Condition:
The Authority failed to obtain, verify, and/or maintain required documentation to indicate participants’
eligibility under the Housing Choice Voucher Program in tenants’ files as required under CFR Title 24:
Housing and Urban Development.
Criteria:
Under the Code of Federal Regulations (CFR) Title 24: Housing and Urban Development, the Authority
(as a PHA) is required to obtain, verify, and/or maintain the documents listed below to document
participants’ eligibility:
a. Certification of Application/Renewal
b. Certificate of Income
c. General Authority of Release Information
d. Declaration of Citizenship or Eligible Immigration Status (such as birth certificate, social
security card, etc.)
Cause:
The Authority did not properly file documentation for the eligibility determinations.
Effect:
Not maintaining appropriate documentation in the files limits the Authority's ability to demonstrate
compliance with eligibility requirements and could lead to reduced funding.
Context:
Out of a total sample size of 60 program participants, the following exceptions were noted:
In the Annual Reexamination of two program participants, executed Housing Assistance
Payments contract was not part of the active tenant file.
Repeat Finding:
Yes, 2021-002, 2020-001
Recommendation:
We recommend the Authority to provide refresher trainings to Housing Specialists on the basis eligibility
criteria to conduct training updates and implement eligibility processing standards of the program.
We also recommend the Authority to properly maintain supporting documents for every Annual and
Interim Reexaminations in order to ensure the accuracy and consistency of the information collected on
the Family Report (HUD-50058) submitted to U.S. Department of Housing and Urban Development
(HUD). Per Form HUD-50058 Instruction Booklet, the data collected on the form is to be provided to HUD
with a picture of the people who participate in the subsidized housing programs. Public Housing Agencies
(PHAs) collect and electronically submit information contained on the Form HUD-50058 to HUD. The
Public and Indian Housing Information Center (PIC) system then captures this information and creates
reports used to:
Analyze the subsidized housing programs
Monitor PHAs
Detect fraud, and;
Provide information to Congress and other interested parties
View of responsible officials:
Management concurs with the finding. See corrective action plan for additional information.
Finding 2022-004: Eligibility Determination and Documentation
Federal Agency: U.S. Department of Housing and Urban Development
Program Name: Housing Voucher Cluster
Assistance Listing Number: 14.871, 14.879
Award Year: April 1, 2021 - March 31, 2022
Program Expenditures: $150,680,972
Questioned Costs: None
Condition:
The Authority failed to obtain, verify, and/or maintain required documentation to indicate participants’
eligibility under the Housing Choice Voucher Program in tenants’ files as required under CFR Title 24:
Housing and Urban Development.
Criteria:
Under the Code of Federal Regulations (CFR) Title 24: Housing and Urban Development, the Authority
(as a PHA) is required to obtain, verify, and/or maintain the documents listed below to document
participants’ eligibility:
a. Certification of Application/Renewal
b. Certificate of Income
c. General Authority of Release Information
d. Declaration of Citizenship or Eligible Immigration Status (such as birth certificate, social
security card, etc.)
Cause:
The Authority did not properly file documentation for the eligibility determinations.
Effect:
Not maintaining appropriate documentation in the files limits the Authority's ability to demonstrate
compliance with eligibility requirements and could lead to reduced funding.
Context:
Out of a total sample size of 60 program participants, the following exceptions were noted:
In the Annual Reexamination of two program participants, executed Housing Assistance
Payments contract was not part of the active tenant file.
Repeat Finding:
Yes, 2021-002, 2020-001
Recommendation:
We recommend the Authority to provide refresher trainings to Housing Specialists on the basis eligibility
criteria to conduct training updates and implement eligibility processing standards of the program.
We also recommend the Authority to properly maintain supporting documents for every Annual and
Interim Reexaminations in order to ensure the accuracy and consistency of the information collected on
the Family Report (HUD-50058) submitted to U.S. Department of Housing and Urban Development
(HUD). Per Form HUD-50058 Instruction Booklet, the data collected on the form is to be provided to HUD
with a picture of the people who participate in the subsidized housing programs. Public Housing Agencies
(PHAs) collect and electronically submit information contained on the Form HUD-50058 to HUD. The
Public and Indian Housing Information Center (PIC) system then captures this information and creates
reports used to:
Analyze the subsidized housing programs
Monitor PHAs
Detect fraud, and;
Provide information to Congress and other interested parties
View of responsible officials:
Management concurs with the finding. See corrective action plan for additional information.
Finding 2022-004: Eligibility Determination and Documentation
Federal Agency: U.S. Department of Housing and Urban Development
Program Name: Housing Voucher Cluster
Assistance Listing Number: 14.871, 14.879
Award Year: April 1, 2021 - March 31, 2022
Program Expenditures: $150,680,972
Questioned Costs: None
Condition:
The Authority failed to obtain, verify, and/or maintain required documentation to indicate participants’
eligibility under the Housing Choice Voucher Program in tenants’ files as required under CFR Title 24:
Housing and Urban Development.
Criteria:
Under the Code of Federal Regulations (CFR) Title 24: Housing and Urban Development, the Authority
(as a PHA) is required to obtain, verify, and/or maintain the documents listed below to document
participants’ eligibility:
a. Certification of Application/Renewal
b. Certificate of Income
c. General Authority of Release Information
d. Declaration of Citizenship or Eligible Immigration Status (such as birth certificate, social
security card, etc.)
Cause:
The Authority did not properly file documentation for the eligibility determinations.
Effect:
Not maintaining appropriate documentation in the files limits the Authority's ability to demonstrate
compliance with eligibility requirements and could lead to reduced funding.
Context:
Out of a total sample size of 60 program participants, the following exceptions were noted:
In the Annual Reexamination of two program participants, executed Housing Assistance
Payments contract was not part of the active tenant file.
Repeat Finding:
Yes, 2021-002, 2020-001
Recommendation:
We recommend the Authority to provide refresher trainings to Housing Specialists on the basis eligibility
criteria to conduct training updates and implement eligibility processing standards of the program.
We also recommend the Authority to properly maintain supporting documents for every Annual and
Interim Reexaminations in order to ensure the accuracy and consistency of the information collected on
the Family Report (HUD-50058) submitted to U.S. Department of Housing and Urban Development
(HUD). Per Form HUD-50058 Instruction Booklet, the data collected on the form is to be provided to HUD
with a picture of the people who participate in the subsidized housing programs. Public Housing Agencies
(PHAs) collect and electronically submit information contained on the Form HUD-50058 to HUD. The
Public and Indian Housing Information Center (PIC) system then captures this information and creates
reports used to:
Analyze the subsidized housing programs
Monitor PHAs
Detect fraud, and;
Provide information to Congress and other interested parties
View of responsible officials:
Management concurs with the finding. See corrective action plan for additional information.
Finding 2022-005: Allowable Cost and Allowable Activities Determination and Documentation
Federal Agency: U.S. Department of Housing and Urban Development
Program Name: Housing Voucher Cluster
Assistance Listing Number: 14.871, 14.879
Award Year: April 1, 2021 - March 31, 2022
Program Expenditures: $150,680,972
Questioned Costs: $12,592
Condition:
The Authority failed to maintain required documentation for program expenditures.
Criteria:
Per section 200.403(g) of the Uniform Guidance, Costs must be adequately documented.
Cause:
The Authority did not properly file documentation for the expenditures selected.
Effect:
Not maintaining appropriate documentation in the files limits the Authority's ability to demonstrate
compliance with allowable cost and allowable activities requirements and could lead to reduced funding.
Context:
Out of a total sample of 60 program expenditures, two of the expenditures did not have adequate
documentation.
Repeat Finding:
Yes, 2021-003
Recommendation:
We recommend the Authority train staff to maintain sufficient and secure records of program
expenditures. We also recommend the Authority to scan all documentation so that information can be
accessed by Authority personnel as necessary.
View of responsible officials:
Management concurs with the finding. See corrective action plan for additional information.
Finding 2022-005: Allowable Cost and Allowable Activities Determination and Documentation
Federal Agency: U.S. Department of Housing and Urban Development
Program Name: Housing Voucher Cluster
Assistance Listing Number: 14.871, 14.879
Award Year: April 1, 2021 - March 31, 2022
Program Expenditures: $150,680,972
Questioned Costs: $12,592
Condition:
The Authority failed to maintain required documentation for program expenditures.
Criteria:
Per section 200.403(g) of the Uniform Guidance, Costs must be adequately documented.
Cause:
The Authority did not properly file documentation for the expenditures selected.
Effect:
Not maintaining appropriate documentation in the files limits the Authority's ability to demonstrate
compliance with allowable cost and allowable activities requirements and could lead to reduced funding.
Context:
Out of a total sample of 60 program expenditures, two of the expenditures did not have adequate
documentation.
Repeat Finding:
Yes, 2021-003
Recommendation:
We recommend the Authority train staff to maintain sufficient and secure records of program
expenditures. We also recommend the Authority to scan all documentation so that information can be
accessed by Authority personnel as necessary.
View of responsible officials:
Management concurs with the finding. See corrective action plan for additional information.
Finding 2022-005: Allowable Cost and Allowable Activities Determination and Documentation
Federal Agency: U.S. Department of Housing and Urban Development
Program Name: Housing Voucher Cluster
Assistance Listing Number: 14.871, 14.879
Award Year: April 1, 2021 - March 31, 2022
Program Expenditures: $150,680,972
Questioned Costs: $12,592
Condition:
The Authority failed to maintain required documentation for program expenditures.
Criteria:
Per section 200.403(g) of the Uniform Guidance, Costs must be adequately documented.
Cause:
The Authority did not properly file documentation for the expenditures selected.
Effect:
Not maintaining appropriate documentation in the files limits the Authority's ability to demonstrate
compliance with allowable cost and allowable activities requirements and could lead to reduced funding.
Context:
Out of a total sample of 60 program expenditures, two of the expenditures did not have adequate
documentation.
Repeat Finding:
Yes, 2021-003
Recommendation:
We recommend the Authority train staff to maintain sufficient and secure records of program
expenditures. We also recommend the Authority to scan all documentation so that information can be
accessed by Authority personnel as necessary.
View of responsible officials:
Management concurs with the finding. See corrective action plan for additional information.
Finding 2022-005: Allowable Cost and Allowable Activities Determination and Documentation
Federal Agency: U.S. Department of Housing and Urban Development
Program Name: Housing Voucher Cluster
Assistance Listing Number: 14.871, 14.879
Award Year: April 1, 2021 - March 31, 2022
Program Expenditures: $150,680,972
Questioned Costs: $12,592
Condition:
The Authority failed to maintain required documentation for program expenditures.
Criteria:
Per section 200.403(g) of the Uniform Guidance, Costs must be adequately documented.
Cause:
The Authority did not properly file documentation for the expenditures selected.
Effect:
Not maintaining appropriate documentation in the files limits the Authority's ability to demonstrate
compliance with allowable cost and allowable activities requirements and could lead to reduced funding.
Context:
Out of a total sample of 60 program expenditures, two of the expenditures did not have adequate
documentation.
Repeat Finding:
Yes, 2021-003
Recommendation:
We recommend the Authority train staff to maintain sufficient and secure records of program
expenditures. We also recommend the Authority to scan all documentation so that information can be
accessed by Authority personnel as necessary.
View of responsible officials:
Management concurs with the finding. See corrective action plan for additional information.
Finding 2022-006: Timely Submission of the Data Collection Form
Federal Agency: All
Program Name: All
Assistance Listing Number: N/A
Award Year: April 1, 2021 - March 31, 2022
Questioned Costs: None
Condition:
The Authority submitted the data collection form more than nine months after the end of the audit period.
Criteria:
Per 2 CFR 200.512(a)(1), the audit must be completed and the data collection form and reporting
package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or
nine months after the end of the audit period.
Cause:
The Authority did not complete the audit within nine months after the end of the audit period.
Effect:
Noncompliance with federal regulations could result in the loss of future federal awards.
Context:
The Authority submitted the data collection form more than nine months after the end of the audit period.
Repeat Finding:
Yes, 2021-005
Recommendation:
We recommend the Authority ensure the financial statements are complete and the audit is completed
within nine months after the end of the audit period.
View of responsible officials:
Management concurs with the finding. See corrective action plan for more information.
Finding 2022-006: Timely Submission of the Data Collection Form
Federal Agency: All
Program Name: All
Assistance Listing Number: N/A
Award Year: April 1, 2021 - March 31, 2022
Questioned Costs: None
Condition:
The Authority submitted the data collection form more than nine months after the end of the audit period.
Criteria:
Per 2 CFR 200.512(a)(1), the audit must be completed and the data collection form and reporting
package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or
nine months after the end of the audit period.
Cause:
The Authority did not complete the audit within nine months after the end of the audit period.
Effect:
Noncompliance with federal regulations could result in the loss of future federal awards.
Context:
The Authority submitted the data collection form more than nine months after the end of the audit period.
Repeat Finding:
Yes, 2021-005
Recommendation:
We recommend the Authority ensure the financial statements are complete and the audit is completed
within nine months after the end of the audit period.
View of responsible officials:
Management concurs with the finding. See corrective action plan for more information.
Finding 2022-006: Timely Submission of the Data Collection Form
Federal Agency: All
Program Name: All
Assistance Listing Number: N/A
Award Year: April 1, 2021 - March 31, 2022
Questioned Costs: None
Condition:
The Authority submitted the data collection form more than nine months after the end of the audit period.
Criteria:
Per 2 CFR 200.512(a)(1), the audit must be completed and the data collection form and reporting
package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or
nine months after the end of the audit period.
Cause:
The Authority did not complete the audit within nine months after the end of the audit period.
Effect:
Noncompliance with federal regulations could result in the loss of future federal awards.
Context:
The Authority submitted the data collection form more than nine months after the end of the audit period.
Repeat Finding:
Yes, 2021-005
Recommendation:
We recommend the Authority ensure the financial statements are complete and the audit is completed
within nine months after the end of the audit period.
View of responsible officials:
Management concurs with the finding. See corrective action plan for more information.
Finding 2022-006: Timely Submission of the Data Collection Form
Federal Agency: All
Program Name: All
Assistance Listing Number: N/A
Award Year: April 1, 2021 - March 31, 2022
Questioned Costs: None
Condition:
The Authority submitted the data collection form more than nine months after the end of the audit period.
Criteria:
Per 2 CFR 200.512(a)(1), the audit must be completed and the data collection form and reporting
package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or
nine months after the end of the audit period.
Cause:
The Authority did not complete the audit within nine months after the end of the audit period.
Effect:
Noncompliance with federal regulations could result in the loss of future federal awards.
Context:
The Authority submitted the data collection form more than nine months after the end of the audit period.
Repeat Finding:
Yes, 2021-005
Recommendation:
We recommend the Authority ensure the financial statements are complete and the audit is completed
within nine months after the end of the audit period.
View of responsible officials:
Management concurs with the finding. See corrective action plan for more information.
Finding 2022-006: Timely Submission of the Data Collection Form
Federal Agency: All
Program Name: All
Assistance Listing Number: N/A
Award Year: April 1, 2021 - March 31, 2022
Questioned Costs: None
Condition:
The Authority submitted the data collection form more than nine months after the end of the audit period.
Criteria:
Per 2 CFR 200.512(a)(1), the audit must be completed and the data collection form and reporting
package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or
nine months after the end of the audit period.
Cause:
The Authority did not complete the audit within nine months after the end of the audit period.
Effect:
Noncompliance with federal regulations could result in the loss of future federal awards.
Context:
The Authority submitted the data collection form more than nine months after the end of the audit period.
Repeat Finding:
Yes, 2021-005
Recommendation:
We recommend the Authority ensure the financial statements are complete and the audit is completed
within nine months after the end of the audit period.
View of responsible officials:
Management concurs with the finding. See corrective action plan for more information.