Audit 393334

Finding Number: 2025-001 Assistance Listing Number and Title: AL #14.871 and #14.879, Housing Choice Voucher Cluster Federal Award Identification Number / Year: 2025 Federal Agency: U.S. Department of Housing and Urban Development Compliance Requirement: Section L -Reporting, and Section N – Housing Assistance Payments Pass-Through Entity: N/A Repeat Finding from Prior Audit? No Significant Deficiency and Noncompliance 24 CFR section 908 states the Public Housing Authority (PHA) is required to submit HUD-50058 form electronically to HUD. The HUD-50058 form is required to be submitted each time the Public Housing Authority (PHA) completes an admission, annual reexamination, interim reexamination, portability move-in, or other change of unit for a family. 24 CFR section 982.505(b) states the Public Housing Authority (PHA) shall pay a monthly housing assistance payment on behalf of the family that is equal to the lower of: (1) The payment standard for the family minus the total tenant payment; or (2) The gross rent minus the total tenant payment. Due to an error in the income calculation used, the Authority incorrectly calculated the amount on the HUD-50058 for 4.8% of the tenant files tested (1 out of 21) for the Housing Choice Voucher program. The failure to properly calculate income resulted in an incorrect amount paid from the Section 8 funding totaling a projected $182. The Executive Director and Housing Choice Voucher employees should ensure Housing Assistance Payments are calculated in accordance with the HUD requirements and all tenant files maintain the appropriate documentation to meet the requirements of housing assistance payments reporting.