Finding Text
2024-004 - REPORTING
Significant Deficiency / Other Matter
U.S. Department of Housing and Urban Development
ALN: 14.871 / 14.879 – Housing Voucher Cluster
CRITERIA
Electronic submission of form HUD-52681-B data is a monthly requirement. The PHA submits this form monthly to HUD electronically via the VMS. Congress has instructed HUD to use VMS data to determine renewal funding levels. HUD also uses VMS data for other funding, monitoring, and SEMAP-related decisions. HUD relies on the audit of the key line items below to determine the reasonableness of the data submitted for the purposes of calculating funding under the program.
CONDITION
During the fiscal year ended June 30, 2024, the Authority’s internal controls over the submission of VMS to HUD did not include a review or reconciliation of the information submitted to supporting documentation. As a result, housing assistance payments for Mainstream Port-out vouchers were not reported in VMS.
CAUSE
The Authority had not established sufficient internal controls related to this submission Requirement.
EFFECT
HUD uses the information submitted to determine renewal funding levels, and for other funding and monitoring decisions. Inaccurate information submitted could affect decisions made by HUD.
QUESTIONED COSTS
None Identified.
CONTEXT
Electronic submission of form HUD-52681-B data is a monthly requirement.
REPEAT FINDING
Not a repeat finding.
RECOMMENDATION
The Authority should implement a control of the information being entered into VMS is
reconciled to supporting documentation.
AUDITEE’S RESPONSE AND PLANNED CORRECTIVE ACTION
See Corrective Action Plan.