Finding Text
Criteria: TITLE 24- HOUSING AND URBAN DEVELOPMENT, PART 5- GENERAL HUD PROGRAM
REQUIREMENTS; WAIVERS, Subpart H- Uniform Financial Reporting Standards, Section 5.801-
Uniform Financial Reporting Standards states:
"(b) Entities (or individuals) to which this subpart is applicable must provide to HUD, on an annual
basis, such financial information as required by HUD."
TITLE 24- HOUSING AND URBAN DEVELOPMENT, PART 982- SECTION 8 TENANT-BASED
ASSISTANCE: HOUSING CHOICE VOUCHER PROGRAM, Subpart D - Annual Contributions Contract
and PHA Administration of Program, Section 982.158- Program Accounts and Records states:
"(a) The PHA must maintain complete and accurate accounts and other records for the program
in accordance with HUD requirements, in a manner that permits a speedy and effective audit. The
records must be in the form required by HUD, including requirements governing computerized or
electronic forms of record-keeping. The PHA must comply with the financial reporting
requirements in 24 CFR part 5, subpart H."
Based on the above compliance requirements and review of the grant requirements, public housing
agencies (PHAs) are required to submit the following reports:
1. HUD-52681-B, Voucher for Payment of Annual Contributions and Operating Statement
2. Financial Reports- Financial Assessment Sub-system, FASS-PH
3. HUD-52648, SEMAP Certification -Addendum for Reporting Data for De-concentration Bonus
Indicator
4. HUD 60002, Section 3 Summary Report, Economic Opportunities for Low- and Very Low-
Income Persons
5. HUD-50058, Family Report
Condition: The Housing Authority did not submit the required annual FASS-PH and 60002 Section 3
Summary reports for FY 2017-2018 to HUD. In addition, an audited FASS-PH has not been submitted to
HUD since FYE 2010 and an unaudited FASS-PH has not been submitted to HUD since FYE 2012.
Cause: Lack of internal control over the preparation and submission of the FASS-PH and 60002 Section
3 reports. The City has not had financial audits completed for fiscal years after June 30, 2014.
Effect or Potential Effect: Failure to comply with the reporting requirements may result in grantor
sanctions, including potential loss of funding.
Questioned Cost: None
Context: The Housing Authority did not submit the required annual FASS-PH and 60002 Section 3
reports to HUD. The City has not filed the FASS-PH report since June 30, 2010.
Repeat of a Prior-Year Finding: 2017-007, 2016-004, 2015-006, 2014-001, 2013-011