Finding 1164242 (2021-006)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2021
Accepted
2025-12-09

AI Summary

  • Core Issue: The Authority has a significant deficiency in internal controls, leading to non-compliance with HUD's submission requirements for the HUD-50058 form.
  • Impacted Requirements: The PHA must submit the HUD-50058 electronically within 90 days for various tenant changes, including admissions and reexaminations.
  • Recommended Follow-Up: Designate a responsible individual to ensure timely and accurate submission of HUD-50058 information into the PIC system.

Finding Text

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: VA001, 2021 Award Period: 1/1/2021-12/31/2021 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: HUD-50058, Family Report (OMB No. 2577-0083) – The PHA is required to submit this form electronically to HUD 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 (24 CFR Part 908 and 24 CFR section 982.158). Condition: Of the 40 tenant files tested: - 1 instance where the HUD-50058 was not uploaded into the PIC system within 90 days - 1 instance where the information reported on the HUD-50058 did not agree to what was uploaded into the PIC system Questioned costs: None Context: Of the 40 tenant files tested, 2 files contained exceptions. Cause: The Authority failed to implement internal controls designed to ensure accurate HUD-50058 information is submitted into the PIC system within 90 days of effective date. Effect: The Authority is not in compliance with federal regulations regarding PIC submission requirements determined by HUD. Recommendation: We recommend the Authority to designate an individual to ensure accurate HUD- 50058 information is inputted into the PIC system timely. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend the Authority to designate an individual to ensure accurate HUD-50058 information is inputted into the PIC system timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will hire a Compliance staff person for the HCV Program in January 2026 to provide dedicated oversight of eligibility determinations, quality control, and ongoing staff training. Name(s) of the contact person(s) responsible for corrective action: Keva Newsome, Director of Housing Choice Voucher Program Planned completion date for corrective action plan: 1/31/26

Categories

HUD Housing Programs Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 1164226 2021-002
    Material Weakness Repeat
  • 1164227 2021-003
    Material Weakness Repeat
  • 1164228 2021-004
    Material Weakness Repeat
  • 1164229 2021-005
    Material Weakness Repeat
  • 1164230 2021-006
    Material Weakness Repeat
  • 1164231 2021-007
    Material Weakness Repeat
  • 1164232 2021-002
    Material Weakness Repeat
  • 1164233 2021-003
    Material Weakness Repeat
  • 1164234 2021-004
    Material Weakness Repeat
  • 1164235 2021-005
    Material Weakness Repeat
  • 1164236 2021-006
    Material Weakness Repeat
  • 1164237 2021-007
    Material Weakness Repeat
  • 1164238 2021-002
    Material Weakness Repeat
  • 1164239 2021-003
    Material Weakness Repeat
  • 1164240 2021-004
    Material Weakness Repeat
  • 1164241 2021-005
    Material Weakness Repeat
  • 1164243 2021-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $19.13M
14.850 PUBLIC HOUSING OPERATING FUND $3.67M
14.872 PUBLIC HOUSING CAPITAL FUND $3.54M
14.895 JOBS-PLUS PILOT INITIATIVE $375,424
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $187,857
14.896 FAMILY SELF-SUFFICIENCY PROGRAM $185,918
14.879 MAINSTREAM VOUCHERS $164,918
14.879 EMERGENCY HOUSING VOUCHER $83,771
14.870 RESIDENT OPPORTUNITY AND SUPPORTIVE SERVICES - SERVICE COORDINATORS $64,624