Finding Text
Federal Program – Housing Voucher Cluster 14.871 & 14.879 – Material Weakness Criteria or Specific Requirement – The Program requires the Authority to submit the HUD form 52681-B. 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 used the VMA 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 out review of the Authority’s VMS Data Collection Report, they were unable to provide documentation that the monthly VMS reports were submitted within 30 days of month end. Thay also could not provide documentation on the difference of the amount the VMS showed and the amount the Authority requested for expenses. Cause – Turnover in staffing and lack of oversight. Questioned Costs – Not applicable Context – The Authority was unable to provide documentation that the monthly VMS reports were submitted within 30 days of month end. The Authority also could not provide documentation on why the VMS did not match their system for the amount of funding requested on one of the months tested. Effect – Inaccurate VMS reporting can result in improper federal funding. Recommendation – We recommend that the Authority review the procedures and controls for submitting the VMS reports for accurate and timely submissions. Repeat Finding – No Views of Responsible Officials – The Authority will review responsibilities pertaining to VMS reporting and ensure timely, accurate, and appropriate VMS reporting.