Audit 360274

Finding 2024-002: Reporting – Significant Deficiency in Controls over Compliance and Noncompliance ALN # 14.871 & 14.879 – Housing Voucher Cluster – Contract # TX559 – Section 8 Housing Choice Vouchers (“HCV Program”) Criteria – HUD-50058 forms must be submitted no later than 60 calendar days from the effective date of any action recorded on line 2b of the form HUD-50058, according to the guidance outlined in PIH 2011-65. Condition/Context – The HCV Program personnel complete physical and electronic HUD-50058 forms whenever reportable actions are undertaken by the Public Housing Authority (PHA). Out of a sample of 40 HUD-50058 forms, 40 hard-copy HUD-50058 forms were reviewed and approved by management, the corresponding electronic forms were not subjected to a secondary review to ensure that the coding matched the form. Of the 40 forms reviewed, one was not accepted within the prescribed reporting window. The electronic submission was ultimately rejected by the grantor for incorrect action coding. After this initial rejection, within the 60-calendar day window, the form was resubmitted electronically by Dallas County Health and Human Services (DCHHS), again without secondary review to ensure that the coding matched the hard-copy form. The form was rejected once more. Subsequently, another corrected HUD-50058 form was submitted electronically after the 60-calendar day due date and was finally accepted by the grantor. Cause - The HCV program did not have a control in place to compare all electronic HUD-50058 forms against the original related hard-copy form. Effect – Failure to perform proper review of electronic HUD-50058 forms could result in incorrect and untimely reporting to the grantor. Questioned Cost - None. Recommendations - HCV Program Management should review all electronic HUD-50058 forms prior to the submission to HUD to ensure the HUD-50058 electronic forms match the hard-copy forms completed by case managers. View of Responsible Officials - See Corrective Action Plan. New/Repeat Finding - New Finding

Finding 2024-002: Reporting – Significant Deficiency in Controls over Compliance and Noncompliance ALN # 14.871 & 14.879 – Housing Voucher Cluster – Contract # TX559 – Section 8 Housing Choice Vouchers (“HCV Program”) Criteria – HUD-50058 forms must be submitted no later than 60 calendar days from the effective date of any action recorded on line 2b of the form HUD-50058, according to the guidance outlined in PIH 2011-65. Condition/Context – The HCV Program personnel complete physical and electronic HUD-50058 forms whenever reportable actions are undertaken by the Public Housing Authority (PHA). Out of a sample of 40 HUD-50058 forms, 40 hard-copy HUD-50058 forms were reviewed and approved by management, the corresponding electronic forms were not subjected to a secondary review to ensure that the coding matched the form. Of the 40 forms reviewed, one was not accepted within the prescribed reporting window. The electronic submission was ultimately rejected by the grantor for incorrect action coding. After this initial rejection, within the 60-calendar day window, the form was resubmitted electronically by Dallas County Health and Human Services (DCHHS), again without secondary review to ensure that the coding matched the hard-copy form. The form was rejected once more. Subsequently, another corrected HUD-50058 form was submitted electronically after the 60-calendar day due date and was finally accepted by the grantor. Cause - The HCV program did not have a control in place to compare all electronic HUD-50058 forms against the original related hard-copy form. Effect – Failure to perform proper review of electronic HUD-50058 forms could result in incorrect and untimely reporting to the grantor. Questioned Cost - None. Recommendations - HCV Program Management should review all electronic HUD-50058 forms prior to the submission to HUD to ensure the HUD-50058 electronic forms match the hard-copy forms completed by case managers. View of Responsible Officials - See Corrective Action Plan. New/Repeat Finding - New Finding

Finding 2024-002: Reporting – Significant Deficiency in Controls over Compliance and Noncompliance ALN # 14.871 & 14.879 – Housing Voucher Cluster – Contract # TX559 – Section 8 Housing Choice Vouchers (“HCV Program”) Criteria – HUD-50058 forms must be submitted no later than 60 calendar days from the effective date of any action recorded on line 2b of the form HUD-50058, according to the guidance outlined in PIH 2011-65. Condition/Context – The HCV Program personnel complete physical and electronic HUD-50058 forms whenever reportable actions are undertaken by the Public Housing Authority (PHA). Out of a sample of 40 HUD-50058 forms, 40 hard-copy HUD-50058 forms were reviewed and approved by management, the corresponding electronic forms were not subjected to a secondary review to ensure that the coding matched the form. Of the 40 forms reviewed, one was not accepted within the prescribed reporting window. The electronic submission was ultimately rejected by the grantor for incorrect action coding. After this initial rejection, within the 60-calendar day window, the form was resubmitted electronically by Dallas County Health and Human Services (DCHHS), again without secondary review to ensure that the coding matched the hard-copy form. The form was rejected once more. Subsequently, another corrected HUD-50058 form was submitted electronically after the 60-calendar day due date and was finally accepted by the grantor. Cause - The HCV program did not have a control in place to compare all electronic HUD-50058 forms against the original related hard-copy form. Effect – Failure to perform proper review of electronic HUD-50058 forms could result in incorrect and untimely reporting to the grantor. Questioned Cost - None. Recommendations - HCV Program Management should review all electronic HUD-50058 forms prior to the submission to HUD to ensure the HUD-50058 electronic forms match the hard-copy forms completed by case managers. View of Responsible Officials - See Corrective Action Plan. New/Repeat Finding - New Finding

Finding 2024-002: Reporting – Significant Deficiency in Controls over Compliance and Noncompliance ALN # 14.871 & 14.879 – Housing Voucher Cluster – Contract # TX559 – Section 8 Housing Choice Vouchers (“HCV Program”) Criteria – HUD-50058 forms must be submitted no later than 60 calendar days from the effective date of any action recorded on line 2b of the form HUD-50058, according to the guidance outlined in PIH 2011-65. Condition/Context – The HCV Program personnel complete physical and electronic HUD-50058 forms whenever reportable actions are undertaken by the Public Housing Authority (PHA). Out of a sample of 40 HUD-50058 forms, 40 hard-copy HUD-50058 forms were reviewed and approved by management, the corresponding electronic forms were not subjected to a secondary review to ensure that the coding matched the form. Of the 40 forms reviewed, one was not accepted within the prescribed reporting window. The electronic submission was ultimately rejected by the grantor for incorrect action coding. After this initial rejection, within the 60-calendar day window, the form was resubmitted electronically by Dallas County Health and Human Services (DCHHS), again without secondary review to ensure that the coding matched the hard-copy form. The form was rejected once more. Subsequently, another corrected HUD-50058 form was submitted electronically after the 60-calendar day due date and was finally accepted by the grantor. Cause - The HCV program did not have a control in place to compare all electronic HUD-50058 forms against the original related hard-copy form. Effect – Failure to perform proper review of electronic HUD-50058 forms could result in incorrect and untimely reporting to the grantor. Questioned Cost - None. Recommendations - HCV Program Management should review all electronic HUD-50058 forms prior to the submission to HUD to ensure the HUD-50058 electronic forms match the hard-copy forms completed by case managers. View of Responsible Officials - See Corrective Action Plan. New/Repeat Finding - New Finding