Finding 1167330 (2025-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2025-12-30
Audit: 378356
Organization: Philadelphia Housing Authority (PA)

AI Summary

  • Core Issue: The Authority failed to meet HUD-50058 reporting requirements by not uploading recertifications to the PIC system.
  • Impacted Requirements: Compliance with 24 CFR Part 908 for timely electronic submissions of family changes.
  • Recommended Follow-Up: Implement controls to ensure all recertifications are properly uploaded to 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: PA002-VO-2025 Award Period: April 1, 2024 – March 31, 2025 Compliance Requirement: Reporting – PIH Information Center (PIC) Reporting Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: The Authority is required to submit the HUD-50058 electronically to HUD via the PIH Information Center (PIC) each time the Authority completes an admission, annual reexamination, interim reexamination, portability move-in, or other change of unit for a family (24 CFR Part 908). Condition: The Authority did not satisfy PIC reporting requirements in accordance with 24 CFR Part 908. Questioned costs: None. Context: Exceptions noted in 3 out of 40 recertifications. In 3 instances, the recertification was not located in the PIC system. Cause: The Authority did not identify recertifications that failed to upload to the PIC system. Effect: The Authority is not in compliance with PIC reporting requirements. Repeat Finding: No. Recommendation: We recommend that the Authority implements controls to ensure HUD-50058 recertifications are uploaded to PIC. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

Housing Voucher Cluster – Assistance Listing No. 14.871/14.879 Recommendation: We recommend that the Authority implements controls to ensure HUD-50058 recertifications are uploaded to PIC. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The 3 exceptions have been uploaded. PHA’s Information Systems Management (ISM) Department has implemented a secondary quality control measure to confirm that all 50058 files have been successfully uploaded; the Vice President of Application Support will conduct routine and regular reviews of 50058 file uploads to ensure that transactions have been submitted and uploaded timely. Name(s) of the contact person(s) responsible for corrective action: Cynthia Hallman, Vice President – Application Support Planned completion date for corrective action plan: Upload is complete, quality control check has been implemented and ongoing.

Categories

HUD Housing Programs Reporting Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1167326 2025-001
    Material Weakness Repeat
  • 1167327 2025-001
    Material Weakness Repeat
  • 1167328 2025-001
    Material Weakness Repeat
  • 1167329 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.881 MOVING TO WORK DEMONSTRATION PROGRAM $82.15M
14.889 CHOICE NEIGHBORHOODS IMPLEMENTATION GRANTS $11.97M
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $11.90M
14.879 MAINSTREAM VOUCHERS $5.11M
14.856 LOWER INCOME HOUSING ASSISTANCE PROGRAM SECTION 8 MODERATE REHABILITATION $1.22M
14.249 SECTION 8 MODERATE REHABILITATION SINGLE ROOM OCCUPANCY $1.22M
14.896 FAMILY SELF-SUFFICIENCY PROGRAM $545,924
14.895 JOBS-PLUS PILOT INITIATIVE $450,052
14.870 RESIDENT OPPORTUNITY AND SUPPORTIVE SERVICES - SERVICE COORDINATORS $230,428
14.170 CONGREGATE HOUSING SERVICES PROGRAM $120,334
14.888 LEAD-BASED PAINT CAPITAL FUND PROGRAM $15,316
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $5,507