Finding Text
Criteria - Per Capital Fund Program (CFP) (Assisting Listing Number 14.872) regulations (24 CFR
905.322), a Public Housing Authority is required to submit form HUD-53001, Actual
Modernization Cost Certificate (AMCC) along with the final HUD-50075.1, Performance and
Evaluation Report (P&E) within 90 days after the expenditure end date of the grant, in order to
initiate the closeout process. The AMCC and P&E must detail actual costs incurred from the Date
of Full Availability (DOFA) to the completion of the modernization project.
Condition - The Authority failed to submit the final P&E along with the AMCC to HUD by the 90
day due date for its CFP NY01P099501-16, NY01P099501-17 and NY01P099501-18 grants.
Cause - The failure to complete the P&E with the AMCC and closeout process appears to stem from
administrative oversight and a lack of monitoring controls to ensure compliance with HUD’s grant
requirements.
Effect - Failure to timely submit the P&E with the AMCC may is not compliant with HUD
regulations, which may affect the Authority’s ability to secure future funding allocations.
Questioned Costs - None identified.
Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample.
Recommendation - The Authority should expedite the completion of the P&E with the AMCC and
submit the necessary closeout documentation for grants mentioned in the Condition above.
Additionally, the Authority should develop and implement a grant management tracking system to
monitor the status of all active grants, including deadlines to adhere to performance reporting
requirements.
Management’s Response - (a) Comments on the finding and recommendation - The Authority agrees with the finding.
The Authority also agrees with the recommendations, please see below for action taken.
(b) Action taken - The Authority submitted all required closeout documentation and
received approval from HUD on July 3, 2025.
(c) Planned implementation date of corrective action - Completed by December 31, 2025.