Finding Text
Finding SA2021-006: CARES Act Funding FDS Reporting AL number: 14.850 AL Title: Public and Indian Housing Name of Federal Agency: Department of Housing and Urban Development Federal Award Identification number and year: CA010 (2021) Criteria: In accordance with Notice PIH 2020-24, Public Housing Authorities (PHAs) that received CARES Act funding are required to include a separate reporting column in Financial Data Schedule (FDS) in its FASS-PH submission. Condition: During our review of unaudited FDS, we noted a separate column for CARES Act funding was not included as required by PIH Notice 2020-24. Cause: The staff was unaware that CARES Act funding need to report in a separate column in FDS. Effect: We were unable to verify the accuracy and completeness of the CARES Act expenditures reported in FDS. Recommendation: We recommend that Housing Authority implement a process to ensure that a separate column for CARES Act funding is included in the audited FDS submissions for FY2021 and future submissions in accordance with PIH Notice 2020-24. Management Response: The Authority acknowledges this finding. Staff were not aware of the requirement to use a separate FDS reporting column for CARES Act funds. Updated procedures now include mandatory review of HUD PIH Notices and reporting standards prior to annual submission. The Authority will ensure all future FASS‑PH filings include the required separate column for CARES Act expenditures, and staff assigned to FDS reporting will complete additional HUD training to avoid recurrence. Staff will implement CARES Act funding column during 2021 Audited FDS submission.