Finding Text
2023‐003 HUD Required Reporting
Questioned Costs None
It is recommended that the Authority: (1) Prioritize the recruitment and training of new staff to fill
critical roles, ensuring they are well‐versed in HUD reporting requirements; (2) Establish a
contingency plan for maintaining continuity of operations in the event of key personnel turnover or
unavailability; and (3) Revise and streamline internal reporting processes to improve efficiency and
reliability in meeting HUD's reporting deadlines.
Management Views Management acknowledges the audit findings and is committed to taking corrective actions.
US Department of Housing and Urban Development
Program Name Housing Voucher Cluster
ALN (s) L Reporting
Criteria HUD regulations and federal requirements mandate timely submission of the Financial Assessment
Subsystem for Public Housing Agencies (FASSPHA), the Data Collection Form (SF‐SAC) for the Single
Audit, and the Section Eight Management Assessment Program (SEMAP) reports. These
submissions are critical for ensuring compliance, enabling oversight, and facilitating the allocation
of federal funding.
Condition It was identified during the audit that the Authority did not meet the prescribed deadlines for
submitting the FASSPHA, and SF‐SAC reports to federal agencies. This delay in reporting has been
noted for the first time in the 2021 audit findings.
Context This lapse was identified against a backdrop of the Authority traditionally maintaining a good track
record with reporting. The recent delays mark a departure from their usual compliance practices
and have occurred amidst organizational changes and challenges, including staff turnover and
procedural adjustments within the finance department.
Cause The failure to meet reporting deadlines can be attributed to a combination of factors, including
major staff turnover, which led to a loss of institutional knowledge and expertise critical for the
preparation and submission of these reports. These challenges were compounded by inefficiencies
in the Authority’s internal processes for report preparation and submission.
Effect The failure to submit these reports on time undermines the Authority’s compliance with federal
regulations, potentially affecting its eligibility for future funding and leading to reputational
damage. It may also delay financial and operational decisions by HUD that depend on the analysis
of these reports. Recommendation: It is recommended that the Authority: (1) Prioritize the recruitment and training of new staff to fill
critical roles, ensuring they are well‐versed in HUD reporting requirements; (2) Establish a
contingency plan for maintaining continuity of operations in the event of key personnel turnover or
unavailability; and (3) Revise and streamline internal reporting processes to improve efficiency and
reliability in meeting HUD's reporting deadlines.
Management Views Management acknowledges the audit findings and is committed to taking corrective actions.