Finding 31164 (2022-002)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-09-27

AI Summary

  • Core Issue: The Authority lacks adequate internal controls for timely and accurate submission of HUD-50058 forms to the PIC system.
  • Impacted Requirements: Compliance with HUD reporting requirements, specifically the timely electronic submission of the HUD-50058 form for various family changes.
  • Recommended Follow-Up: Implement processes to ensure all HUD-50058 submissions are made accurately and on time to avoid repeat findings.

Finding Text

2022-002 HCVP PIC Reporting 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: MO004; 2022 Award Period: January 1, 2022 through December 31, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: HUD-50058, Family Report (OMB No. 2577-0083) ? 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). Condition: During our testing, we noted the Authority did not have adequate internal controls designed to ensure that special reporting over PIC submission requirements were being met. Questioned Costs: Unknown Context: Of the 60 HUD-50058?s tested; we noted that 14 out of 60 were not uploaded timely to HUD?s PIH Information Center (PIC). Our sample was a statistically valid sample. ? 14 instances with the Authority did not timely upload the HUD-50058 into the PIC system ? 2 instances where the information uploaded into PIC did not match the HUD-50058 that was in the file ? 2 instances where proper approval of the HUD 50058 into the PIC system was not documented Cause: The Authority does not have controls in place to ensure that special reporting requirements are being met. Effect: The Authority is not in compliance with program requirements over special reporting. Repeat Finding: This finding is a repeat finding in the immediate prior year. Prior year finding number was 2021-002. Recommendation: The Authority should implement processes to ensure HUD-50058 submissions are submitted into the PIC system timely and accurately. View of Responsible Officials: There is no disagreement with this finding.

Corrective Action Plan

2022-002 Housing Voucher Cluster ? Assistance Listing No. 14.871/14.879 ? PIC Reporting Recommendation: The Authority should implement processes to ensure HUD-50058 submissions are submitted into the PIC system timely and accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Since 2022, the Authority has sought comprehensive PIC training from its HUD Field Supervisor, PIC Couch, and EIV Coordinator. During these training events our Authority-HUD team addressed errors dating to 2021 and staff learned to make required corrections in a timely manner. The Authority also has included PIC reporting review as a responsibility for its recently created Housing Choice Voucher (HCV) Floater position. With the assistance of the HCV Floater and oversight by the HCV Director, the Authority addresses any PIC reporting errors effectively and immediately upon receipt. Name(s) of the contact person(s) responsible for corrective action: Nicole O?Dell/Katrina Sommer Planned completion date for corrective action plan: On-going

Categories

HUD Housing Programs Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 31163 2022-001
    Significant Deficiency Repeat
  • 31165 2022-003
    Material Weakness Repeat
  • 31166 2022-001
    Significant Deficiency Repeat
  • 31167 2022-002
    Significant Deficiency Repeat
  • 31168 2022-003
    Material Weakness Repeat
  • 31169 2022-001
    Significant Deficiency Repeat
  • 31170 2022-002
    Significant Deficiency Repeat
  • 31171 2022-003
    Material Weakness Repeat
  • 31172 2022-004
    Significant Deficiency Repeat
  • 607605 2022-001
    Significant Deficiency Repeat
  • 607606 2022-002
    Significant Deficiency Repeat
  • 607607 2022-003
    Material Weakness Repeat
  • 607608 2022-001
    Significant Deficiency Repeat
  • 607609 2022-002
    Significant Deficiency Repeat
  • 607610 2022-003
    Material Weakness Repeat
  • 607611 2022-001
    Significant Deficiency Repeat
  • 607612 2022-002
    Significant Deficiency Repeat
  • 607613 2022-003
    Material Weakness Repeat
  • 607614 2022-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $56.59M
14.879 Mainstream Vouchers $2.37M
14.850 Public and Indian Housing $1.59M
14.872 Public Housing Capital Fund $1.52M
14.896 Family Self-Sufficiency Program $180,000
14.856 Lower Income Housing Assistance Program_section 8 Moderate Rehabilitation $153,595
14.871 Emergency Housing Vouchers $63,235