Finding Text
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Housing Voucher Cluster
Assistance Listing Number: 14.871/14.879/14.EHV
Federal Award Identification Number and Year: VA901; 2023-2024
Award Period: July 1, 2023 through June 30, 2024
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 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: During our testing of 60 files for reporting and special test requirements, we noted the following in 6 files:
- 6 out of 60 files were uploaded to the PIC system after the Authority was unable to locate them upon request by the auditors. The Auditors were unable to verify the upload due to delays in the system.
The samples were statistically valid samples.
Questioned costs: None
Cause: The Authority has been actively working to improve the HCV program by taking a methodical approach, making intentional decisions about program enhancements while balancing the need for swift compliance with federal regulations. Virginia Housing recognizes that staffing challenges, including the turnover of key personnel, have contributed to gaps in the PIC data submission process.
Effect: The Authority is not in compliance with HUD requirements.
Repeat Finding: This finding is a repeat finding in the immediate prior year. Prior year finding number was 2023-001.
Recommendation: We recommend that the Authority review its internal controls over the HAP process to ensure the correct amounts are paid each month. We recommend that the Authority review its process for uploading data to PIC to ensure each recertification gets submitted.
Views of responsible officials: There is no disagreement with the audit finding.