Audit 412865

PIC Reporting – HVC Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: OK002; 2025 Award Period: January 1, 2025 through December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: The PHA is required to submit the HUD-50058 form electronically to HUD each time the PHA completes an issuance, admission, annual reexamination, interim reexamination, portability move-in, expiration, or other change of unit for a family. The PHA must also submit the Family Report when a family ends participation in the program or moves out of the PHA’s jurisdiction under portability (24 CFR Part 908 and 24 CFR section 982.158). Condition: During our audit, we noted the Authority did not have adequate controls in place to ensure all HUD-50058s were submitted to HUD’s PIC System. Questioned costs: Questioned costs are not applicable to this finding because the condition relates to a special reporting requirement — the timely and accurate electronic submission of Form HUD-50058 into PIC — and does not involve federal expenditures charged to the Housing Voucher Cluster; therefore, no costs were incurred in a manner that would result in unallowable, unsupported, or unreasonable amounts. Context: During our testing of 40 tenant files for special reporting requirements, we noted the following in 2 files: - 2 out of 40 HUD-50058 forms could not be located within the PIC system. Cause: During the audit period, staffing transitions, system adjustments, and evolving reporting requirements affected the consistency of transmission monitoring and reconciliation processes. Controls to verify successful submission and confirmation of all required transactions were not formally reconciled on a recurring basis. Effect: The lack of internal controls over submitting HUD-50058 forms into the PIC submission process could result in HUD having inaccurate information for the Authority. Repeat finding: No Recommendation: We recommend that the Authority reviews its process for uploading data to the PIC system to ensure each HUD-50058 recertification gets submitted timely and accurately. Views of responsible officials: There is no disagreement with the audit finding.