Finding Text
2022 – 009
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Moving to Work Demonstration Program
Assistance Listing Number: 14.881
Federal Award Identification Number and Year: DC001VO - 2022
Award Period: October 1, 2021 – September 30, 2022
Type of Finding:
• Material Weakness in Internal Control over Compliance
• Material Noncompliance (Modified Opinion)
Criteria or specific requirement: PHA's must submit timely GAAP-based unaudited and audited financial information electronically to HUD (see Section 13, Moving to Work (MTW) Agencies Reporting to FASS-PH, of Notice PIH-2012-21 (HA), issued May 10, 2012).
Condition/Context: Exception noted for the timeliness of the submission.
Questioned Costs: Unable to determine.
Cause: The Authority did not submit their financial report to HUD in a timely manner.
Effect: The Authority is not in compliance with financial reporting requirements.
Repeat Finding: No.
Recommendation: We recommend the Authority implements controls to ensure that financial reporting is completed and submitted timely.
Views of Responsible Officials: There is no disagreement with the audit finding.