Finding 1057708 (2023-013)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-08-16

AI Summary

  • Core Issue: The PHA has a significant weakness in internal controls, leading to noncompliance with federal reporting requirements for the HUD-50058 Family Report.
  • Impacted Requirements: The PHA failed to submit accurate recertifications to the PIC system, violating 24 CFR Part 908 and 24 CFR section 982.158.
  • Recommended Follow-Up: Implement stronger monitoring controls to ensure all recertifications are properly uploaded to the PIC system as required.

Finding Text

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: DC001VO - 2023 Award Period: October 1, 2022 – September 30, 2023 Type of Finding: • Material Weakness in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: The PHA is required to submit the HUD-50058 Family Report form electronically to HUD each time the PHA completes an admission, annual reexamination, interim reexamination, portability move-in, 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/Context: Exceptions noted in 3 of the 40 samples. Exceptions included discrepancies between the HUD-50058 and the uploaded recertification and lack of support provided. Questioned Costs: Unable to determine. Cause: The Authority did not sufficiently monitor controls to ensure compliance with PIC reporting requirements. Effect: The Authority is not in compliance with federal regulations regarding the required submission of all recertifications to the PIC system. Repeat Finding: The finding is a repeat of finding 2022-012 in the prior audit period. Recommendation: We recommend the Authority implements controls to ensure that recertifications are uploaded to PIC in accordance with reporting requirements. Views of Responsible Officials: There is no disagreement with the audit finding.

Categories

HUD Housing Programs Material Weakness Reporting Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 481239 2023-002
    Material Weakness Repeat
  • 481240 2023-009
    Material Weakness Repeat
  • 481241 2023-010
    Significant Deficiency
  • 481242 2023-012
    Material Weakness Repeat
  • 481243 2023-002
    Material Weakness Repeat
  • 481244 2023-009
    Material Weakness Repeat
  • 481245 2023-010
    Significant Deficiency
  • 481246 2023-012
    Material Weakness Repeat
  • 481247 2023-002
    Material Weakness Repeat
  • 481248 2023-009
    Material Weakness Repeat
  • 481249 2023-010
    Significant Deficiency
  • 481250 2023-012
    Material Weakness Repeat
  • 481251 2023-003
    Material Weakness Repeat
  • 481252 2023-004
    Material Weakness Repeat
  • 481253 2023-005
    Material Weakness Repeat
  • 481254 2023-006
    Material Weakness Repeat
  • 481255 2023-007
    Material Weakness Repeat
  • 481256 2023-008
    Material Weakness Repeat
  • 481257 2023-011
    Significant Deficiency
  • 481258 2023-013
    Material Weakness Repeat
  • 481259 2023-003
    Material Weakness Repeat
  • 481260 2023-004
    Material Weakness Repeat
  • 481261 2023-005
    Material Weakness Repeat
  • 481262 2023-006
    Material Weakness Repeat
  • 481263 2023-007
    Material Weakness Repeat
  • 481264 2023-008
    Material Weakness Repeat
  • 481265 2023-011
    Significant Deficiency
  • 481266 2023-013
    Material Weakness Repeat
  • 481267 2023-003
    Material Weakness Repeat
  • 481268 2023-004
    Material Weakness Repeat
  • 481269 2023-005
    Material Weakness Repeat
  • 481270 2023-006
    Material Weakness Repeat
  • 481271 2023-007
    Material Weakness Repeat
  • 481272 2023-008
    Significant Deficiency Repeat
  • 481273 2023-011
    Significant Deficiency
  • 481274 2023-013
    Material Weakness Repeat
  • 1057681 2023-002
    Material Weakness Repeat
  • 1057682 2023-009
    Material Weakness Repeat
  • 1057683 2023-010
    Significant Deficiency
  • 1057684 2023-012
    Material Weakness Repeat
  • 1057685 2023-002
    Material Weakness Repeat
  • 1057686 2023-009
    Material Weakness Repeat
  • 1057687 2023-010
    Significant Deficiency
  • 1057688 2023-012
    Material Weakness Repeat
  • 1057689 2023-002
    Material Weakness Repeat
  • 1057690 2023-009
    Material Weakness Repeat
  • 1057691 2023-010
    Significant Deficiency
  • 1057692 2023-012
    Material Weakness Repeat
  • 1057693 2023-003
    Material Weakness Repeat
  • 1057694 2023-004
    Material Weakness Repeat
  • 1057695 2023-005
    Material Weakness Repeat
  • 1057696 2023-006
    Material Weakness Repeat
  • 1057697 2023-007
    Material Weakness Repeat
  • 1057698 2023-008
    Material Weakness Repeat
  • 1057699 2023-011
    Significant Deficiency
  • 1057700 2023-013
    Material Weakness Repeat
  • 1057701 2023-003
    Material Weakness Repeat
  • 1057702 2023-004
    Material Weakness Repeat
  • 1057703 2023-005
    Material Weakness Repeat
  • 1057704 2023-006
    Material Weakness Repeat
  • 1057705 2023-007
    Material Weakness Repeat
  • 1057706 2023-008
    Material Weakness Repeat
  • 1057707 2023-011
    Significant Deficiency
  • 1057709 2023-003
    Material Weakness Repeat
  • 1057710 2023-004
    Material Weakness Repeat
  • 1057711 2023-005
    Material Weakness Repeat
  • 1057712 2023-006
    Material Weakness Repeat
  • 1057713 2023-007
    Material Weakness Repeat
  • 1057714 2023-008
    Significant Deficiency Repeat
  • 1057715 2023-011
    Significant Deficiency
  • 1057716 2023-013
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.881 Moving to Work Demonstration Program $239.98M
14.871 Section 8 Housing Choice Vouchers $15.83M
14.879 Mainstream Vouchers $2.07M
14.856 Lower Income Housing Assistance Program_section 8 Moderate Rehabilitation $1.80M
14.249 Section 8 Moderate Rehabilitation Single Room Occupancy $1.32M
14.870 Resident Opportunity and Supportive Services - Service Coordinators $387,431