Finding 41435 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-27

AI Summary

  • Core Issue: The Authority lacks adequate internal controls for timely submission of HUD-50058 forms, leading to non-compliance with reporting requirements.
  • Impacted Requirements: Compliance with HUD-50058 submission timelines as mandated by 24 CFR Part 908 and 24 CFR section 982.158.
  • Recommended Follow-Up: Implement processes to ensure timely completion and submission of HUD-50058 forms to avoid future compliance issues.

Finding Text

2022-001 HCVP PIC Reporting 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 - 2022 Award Period: July 1, 2021 through June 30, 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 requirements were being met. Questioned Costs: None Context: Of the 40 HUD-50058?s tested, we noted that 4 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 completed timely. View of Responsible Officials: There is no disagreement with this finding.

Corrective Action Plan

2022-001 Housing Choice Vouchers - Assistance Listing No. 14.871 - Reporting Recommendation: The Authority should implement processes to ensure the HUD-50058's are submitted into the PIC system timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: During this time GHA's HCV program was extremely short staffed and GHA was using temporary employees to assist in program delivery. Specifically, the department suffered two staff- members deaths, one family emergency that removed dedicated staff from this task, and two resignations. GHA has hired and trained new staff and increased the form 50058 submissions times to daily. GHA also provided training to existing staff on the importance of timely completion of form 50058. There is now dedicated back-up staff to assist with this important task. Name(s) of the contact person(s) responsible for corrective action: Maria Godwin Planned completion date for corrective action plan: This is complete. GHA has hired and trained both new and existing staff in form 50058 submission. Form 50058's are submitted daily.

Categories

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

Other Findings in this Audit

  • 41436 2022-002
    Significant Deficiency
  • 41437 2022-003
    Significant Deficiency
  • 617877 2022-001
    Significant Deficiency
  • 617878 2022-002
    Significant Deficiency
  • 617879 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $16.46M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $15.39M
14.872 Public Housing Capital Fund $1.81M
14.850 Public and Indian Housing $1.70M
14.850 Covid-19 Public and Indian Housing Cares Act Funding $194,465
14.896 Family Self-Sufficiency Program $63,194