Finding Text
Finding 2022 ? 005 ? PIC Reporting Federal agency: U.S. Department of Housing and Urban Development Federal program title: Housing Choice Voucher Cluster Assistance Listing Numbers: 14.871 and 14.879 Award Period: October 1, 2021 to September 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Noncompliance (Other Matters) Criteria or specific requirement: The PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection 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). (24 CFR sections 982.158(d) and 982.405(b)). Condition: During our testing, we noted the Authority did not have adequate internal controls designed to ensure that special reporting requirements were being met. Number of Instances Finding 11 Where the HUD-50058 form was not uploaded to PIC at all 13 Where the HUD-50058 was not uploaded timely or errors were not corrected timely Questioned costs: Undeterminable Context: During our testing, we reviewed 60 HUD-50058 PIC uploads, 24 of which contained errors as noted above. The sample was a statistically valid sample. Cause: The Authority does not have adequate internal controls designed to ensure that special reporting requirements were being met. Effect: The Authority is not in compliance with program requirements over special report requirements surrounding timely HUD-50058 submission. Repeat Finding: No Recommendation: The Authority should implement processes to ensure HUD-50058 submissions are completed timely. Views of responsible officials: There is no disagreement with the audit finding.