Finding Text
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Housing Voucher Cluster – Program Documentation (Significant Deficiency) Assistance Listing Number: 14.871
Federal Award Identification Number and Year: OR005 – 2024
Award Period: January 1, 2024 – December 31, 2024
Compliance Requirement: Special Tests and Provisions – Reporting PIC
Assistance Listing Number: 14.871
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or Specific Requirement: According to the OMB Compliance Supplement for the Moving To Work Program, "The information on [HUD-50058, Family Report] is submitted to HUD through the Inventory Management System/Public and Indian Housing Information Center (IMS/PIC). [...] Data must be submitted 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."
Condition: The Authority did not have adequate internal controls designed to ensure that all HUD-50058s were properly uploaded to the PIC system.
Special Tests:
-PIC testing
Context: During our testing over PIC, auditor noted 1 of the 40 selections tested had no updated HUD-50058 form in accordance with OMB Compliance Supplement criteria.
Questioned costs: None
Cause: The Authority did not have adequate internal controls designed to ensure that PIC uploads were processed accordingly.
Effect: The Authority is not in compliance with federal regulations regarding the recertification of household circumstances within 12 months. The Authority is also not in compliance with its own administrative policy on the HCV program.
Recommendation: We recommend that the Authority implement a higher-level review of the HUD-50058 listing that gets uploaded to the PIC system.
View of Responsible Officials: There is no disagreement with the audit finding.