Finding Text
PIC Submissions Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879/14.EHV Federal Award Identification Number and Year: VA901; 2024-2025 Award Period: July 1, 2024 through June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: The PHA is required to submit this form electronically to HUD each time the PHA completes an issuance, admission, annual reexamination, interim reexamination, portability move-in, expiration, 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/Context: During our testing of 60 tenant files for special reporting requirements, we noted the following in 8 files: - 8 out of 60 files could not be located within PIC. Questioned costs: None Cause: During the audit period, staffing transitions, system adjustments, and evolving reporting requirements affected the consistency of transmission monitoring and reconciliation processes. Controls to verify successful submission and confirmation of all required transactions were not formally reconciled on a recurring basis. In response, Virginia Housing has engaged a consultant to assist with PIC submission oversight and reconciliation. As a result of this engagement, the Authority has significantly reduced the number of late and missing submissions. In addition, training for the Systems Team is underway to strengthen internal capacity, improve understanding of submission protocols, and enhance ongoing monitoring controls. While improvements have already been realized, enhancements were implemented after the audit testing period and were not fully reflected in the sample reviewed. Effect: The lack of internal controls over the PIC submission process could result in information not being submitted to HUD timely. Repeat Finding: This finding is a repeat finding in the immediate prior year. Prior year finding numbers were 2024-006 and 2023-001. Recommendation: We recommend that the Authority review its Agent’s process for uploading data to the PIC system to ensure each HUD-50058 recertification gets submitted timely and accurately. Views of responsible officials: There is no disagreement with the audit finding.