Finding 403856 (2023-005)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-06-28

AI Summary

  • Core Issue: The Authority lacks adequate internal controls for timely and accurate submission of the HUD-50058 form, leading to noncompliance.
  • Impacted Requirements: Failure to meet HUD reporting criteria for admissions, reexaminations, and family participation changes as outlined in HUD-50058.
  • Recommended Follow-Up: Implement stronger processes to ensure timely and accurate submissions of HUD-50058 forms to avoid repeat findings.

Finding Text

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 Federal Award Identification Number and Year: FL080; 2023 Award Period: October 1, 2022 to September 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance, Noncompliance (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 requirements were being met. Number of Instances -- Finding 5 -- The HUD-50058 form was not uploaded to PIC at all 4 -- 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, 9 of which contained errors as noted above. 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: Yes, 2022-005. 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.

Corrective Action Plan

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend the Authority implement processes to ensure HUD-50058 submissions are completed in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Beginning in March 2023, the PBCHA implemented the completion of all reexaminations within its Yardi resident portal. Reexaminations within Yardi provide online workflows that maximize efficiency, streamline compliance, reduce errors and increase reporting accuracy. The PBCHA will implement processes to ensure that HUD 50058 submissions are uploaded in accordance with HUD regulations. The PBCHA will utilize available dashboards and reports to improve monitoring and oversight to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Cheryl Lewis Planned completion date for corrective action plan: 12/31/2024

Categories

HUD Housing Programs Reporting Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 403844 2023-001
    Material Weakness Repeat
  • 403845 2023-001
    Material Weakness Repeat
  • 403846 2023-001
    Material Weakness Repeat
  • 403847 2023-002
    Material Weakness Repeat
  • 403848 2023-002
    Material Weakness Repeat
  • 403849 2023-002
    Material Weakness Repeat
  • 403850 2023-003
    Material Weakness Repeat
  • 403851 2023-003
    Material Weakness Repeat
  • 403852 2023-003
    Material Weakness Repeat
  • 403853 2023-004
    Material Weakness Repeat
  • 403854 2023-004
    Material Weakness Repeat
  • 403855 2023-004
    Material Weakness Repeat
  • 403857 2023-005
    Significant Deficiency Repeat
  • 403858 2023-005
    Significant Deficiency Repeat
  • 403859 2023-006
    Significant Deficiency
  • 403860 2023-007
    Significant Deficiency
  • 980286 2023-001
    Material Weakness Repeat
  • 980287 2023-001
    Material Weakness Repeat
  • 980288 2023-001
    Material Weakness Repeat
  • 980289 2023-002
    Material Weakness Repeat
  • 980290 2023-002
    Material Weakness Repeat
  • 980291 2023-002
    Material Weakness Repeat
  • 980292 2023-003
    Material Weakness Repeat
  • 980293 2023-003
    Material Weakness Repeat
  • 980294 2023-003
    Material Weakness Repeat
  • 980295 2023-004
    Material Weakness Repeat
  • 980296 2023-004
    Material Weakness Repeat
  • 980297 2023-004
    Material Weakness Repeat
  • 980298 2023-005
    Significant Deficiency Repeat
  • 980299 2023-005
    Significant Deficiency Repeat
  • 980300 2023-005
    Significant Deficiency Repeat
  • 980301 2023-006
    Significant Deficiency
  • 980302 2023-007
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.879 Mainstream Vouchers $3.46M
14.241 Housing Opportunities for Persons with Aids $3.16M
14.850 Public and Indian Housing $1.66M
14.871 Section 8 Housing Choice Vouchers $1.37M
14.872 Public Housing Capital Fund $947,239
14.895 Jobs-Plus Pilot Initiative $513,667
14.896 Family Self-Sufficiency Program $120,410
14.870 Resident Opportunity and Supportive Services - Service Coordinators $78,470
17.124 Youthbuild $6,547