Finding 372227 (2023-001)

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Choice Voucher Program Assistance Listing Number: 14.871 Federal Award Identification Number and Year: TX017 - 2023 Award Period: July 1, 2022 through June 30, 2023 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). Prior Year Finding: This finding is a repeat finding in the immediate prior year. Prior year finding number was 2022-001. Condition: During our testing, it was noted the Authority did not have adequate internal controls designed to ensure that special reporting requirements were being met. Questioned Costs: None Context: Of the 40 HUD-50058’s tested; we noted that 2 out of 40 were not uploaded timely to HUD’s PIH Information Center (PIC). Our sample was a statistically valid sample. 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. Recommendation: The Authority should implement processes to ensure HUD-50058 submissions are submitted into the PIC system timely. View of Responsible Officials: There is no disagreement with this finding.