Finding 1205459 (2025-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-03-31

AI Summary

  • Core Issue: One out of 40 client records had incorrect Date of Birth and Social Security Number for a dependent, violating reporting requirements.
  • Impacted Requirements: Compliance with 24 CFR Part 908 and Section 982.158, which mandates accurate record-keeping and submission of Form HUD-50058.
  • Recommended Follow-Up: Ensure all HUD-50058 reports are accurate; provide training for staff on policies and implement a quality assurance program for ongoing monitoring.

Finding Text

Finding 2025-003 Reporting ALN 14.871/14.879 Housing Voucher Cluster Criteria: Pursuant to 24 CFR Part 908 and Section 982.158, the PHA must maintain complete and accurate accounts and other records in Form HUD-50058. This form is required to be submitted to HUD each time the PHA completes an issuance, admission, annual reexamination, portability move-in, expiration, or other change of unit for a family. Supporting documentation must also be retained during the term of each assisted lease, and for a period of at least 3 years from the end of participation date. Condition: For 1 of 40 clients selected for testing, the key line items of 3e – Date of Birth and 3n – Social Security Number for a dependent of a client were incorrect when compared to supporting documentation. Cause: The Authority’s internal control procedures to ensure compliance with Reporting requirements were not operating as designed. Effect: The Authority was not in compliance with program Reporting requirements and controls were not operating effectively. Questioned Costs: None. Recommendation: The Authority should ensure the HUD-50058 Reports contain accurate information. Management’s Response: Management agrees with the finding and is implementing procedures to correct it. The Housing Authority agrees with the finding and is implementing procedures to correct it. Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The Housing Authority has a quality assurance program to monitor and ensure all client HUD-50058 reports are completed accurately.

Corrective Action Plan

Finding Number: 2025-003; Planned Corrective Action:Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The Housing Authority has a quality assurance program to monitor and ensure all client HUD-50058 reports are completed accurately. Anticipated Completion Date: 6/30/26; Responsible Contact Person: Kristen Runion, HCV Supervisor

Categories

HUD Housing Programs Reporting

Other Findings in this Audit

  • 1205451 2025-001
    Material Weakness Repeat
  • 1205452 2025-001
    Material Weakness Repeat
  • 1205453 2025-001
    Material Weakness Repeat
  • 1205454 2025-002
    Material Weakness Repeat
  • 1205455 2025-002
    Material Weakness Repeat
  • 1205456 2025-002
    Material Weakness Repeat
  • 1205457 2025-003
    Material Weakness Repeat
  • 1205458 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.850 PUBLIC HOUSING OPERATING FUND $3.37M
14.872 PUBLIC HOUSING CAPITAL FUND $446,051
14.879 MAINSTREAM VOUCHERS $375,865
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $309,653
14.238 SHELTER PLUS CARE $224,318
14.896 FAMILY SELF-SUFFICIENCY PROGRAM $99,195