Finding 481258 (2023-013)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-08-16

AI Summary

  • Core Issue: The PHA has a significant weakness in internal controls, leading to noncompliance with federal reporting requirements for the HUD-50058 Family Report.
  • Impacted Requirements: The PHA failed to submit accurate recertifications to the PIC system, violating 24 CFR Part 908 and 24 CFR section 982.158.
  • Recommended Follow-Up: Implement stronger monitoring controls to ensure all recertifications are properly uploaded to the PIC system as required.

Finding Text

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: DC001VO - 2023 Award Period: October 1, 2022 – September 30, 2023 Type of Finding: • Material Weakness in Internal Control over Compliance • Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: The PHA is required to submit the HUD-50058 Family Report 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/Context: Exceptions noted in 3 of the 40 samples. Exceptions included discrepancies between the HUD-50058 and the uploaded recertification and lack of support provided. Questioned Costs: Unable to determine. Cause: The Authority did not sufficiently monitor controls to ensure compliance with PIC reporting requirements. Effect: The Authority is not in compliance with federal regulations regarding the required submission of all recertifications to the PIC system. Repeat Finding: The finding is a repeat of finding 2022-012 in the prior audit period. Recommendation: We recommend the Authority implements controls to ensure that recertifications are uploaded to PIC in accordance with reporting requirements. Views of Responsible Officials: There is no disagreement with the audit finding.

Corrective Action Plan

Housing Voucher Cluster – Assistance Listing Nos. 14.871/14.879 Recommendation: We recommend the Authority implements controls to ensure that recertifications are uploaded to PIC in accordance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken or planned in response to finding: The HCVP shall recruit and hire a dedicated Data Analyst to oversee the PIC entries and to ensure that recertifications are uploaded in accordance with reporting requirements. The PIC uploads will be quality-controlled monthly by HCVP and quarterly by the Office of Audit and Compliance. The OAC will conduct monthly checks to ensure that the uploads are done to facilitate the required reporting. Name of the contact person responsible for corrective action: Khaliah Payne. Planned completion date for corrective action plan: 9/30/24.

Categories

HUD Housing Programs Material Weakness Reporting Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 481239 2023-002
    Material Weakness Repeat
  • 481240 2023-009
    Material Weakness Repeat
  • 481241 2023-010
    Significant Deficiency
  • 481242 2023-012
    Material Weakness Repeat
  • 481243 2023-002
    Material Weakness Repeat
  • 481244 2023-009
    Material Weakness Repeat
  • 481245 2023-010
    Significant Deficiency
  • 481246 2023-012
    Material Weakness Repeat
  • 481247 2023-002
    Material Weakness Repeat
  • 481248 2023-009
    Material Weakness Repeat
  • 481249 2023-010
    Significant Deficiency
  • 481250 2023-012
    Material Weakness Repeat
  • 481251 2023-003
    Material Weakness Repeat
  • 481252 2023-004
    Material Weakness Repeat
  • 481253 2023-005
    Material Weakness Repeat
  • 481254 2023-006
    Material Weakness Repeat
  • 481255 2023-007
    Material Weakness Repeat
  • 481256 2023-008
    Material Weakness Repeat
  • 481257 2023-011
    Significant Deficiency
  • 481259 2023-003
    Material Weakness Repeat
  • 481260 2023-004
    Material Weakness Repeat
  • 481261 2023-005
    Material Weakness Repeat
  • 481262 2023-006
    Material Weakness Repeat
  • 481263 2023-007
    Material Weakness Repeat
  • 481264 2023-008
    Material Weakness Repeat
  • 481265 2023-011
    Significant Deficiency
  • 481266 2023-013
    Material Weakness Repeat
  • 481267 2023-003
    Material Weakness Repeat
  • 481268 2023-004
    Material Weakness Repeat
  • 481269 2023-005
    Material Weakness Repeat
  • 481270 2023-006
    Material Weakness Repeat
  • 481271 2023-007
    Material Weakness Repeat
  • 481272 2023-008
    Significant Deficiency Repeat
  • 481273 2023-011
    Significant Deficiency
  • 481274 2023-013
    Material Weakness Repeat
  • 1057681 2023-002
    Material Weakness Repeat
  • 1057682 2023-009
    Material Weakness Repeat
  • 1057683 2023-010
    Significant Deficiency
  • 1057684 2023-012
    Material Weakness Repeat
  • 1057685 2023-002
    Material Weakness Repeat
  • 1057686 2023-009
    Material Weakness Repeat
  • 1057687 2023-010
    Significant Deficiency
  • 1057688 2023-012
    Material Weakness Repeat
  • 1057689 2023-002
    Material Weakness Repeat
  • 1057690 2023-009
    Material Weakness Repeat
  • 1057691 2023-010
    Significant Deficiency
  • 1057692 2023-012
    Material Weakness Repeat
  • 1057693 2023-003
    Material Weakness Repeat
  • 1057694 2023-004
    Material Weakness Repeat
  • 1057695 2023-005
    Material Weakness Repeat
  • 1057696 2023-006
    Material Weakness Repeat
  • 1057697 2023-007
    Material Weakness Repeat
  • 1057698 2023-008
    Material Weakness Repeat
  • 1057699 2023-011
    Significant Deficiency
  • 1057700 2023-013
    Material Weakness Repeat
  • 1057701 2023-003
    Material Weakness Repeat
  • 1057702 2023-004
    Material Weakness Repeat
  • 1057703 2023-005
    Material Weakness Repeat
  • 1057704 2023-006
    Material Weakness Repeat
  • 1057705 2023-007
    Material Weakness Repeat
  • 1057706 2023-008
    Material Weakness Repeat
  • 1057707 2023-011
    Significant Deficiency
  • 1057708 2023-013
    Material Weakness Repeat
  • 1057709 2023-003
    Material Weakness Repeat
  • 1057710 2023-004
    Material Weakness Repeat
  • 1057711 2023-005
    Material Weakness Repeat
  • 1057712 2023-006
    Material Weakness Repeat
  • 1057713 2023-007
    Material Weakness Repeat
  • 1057714 2023-008
    Significant Deficiency Repeat
  • 1057715 2023-011
    Significant Deficiency
  • 1057716 2023-013
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.881 Moving to Work Demonstration Program $239.98M
14.871 Section 8 Housing Choice Vouchers $15.83M
14.879 Mainstream Vouchers $2.07M
14.856 Lower Income Housing Assistance Program_section 8 Moderate Rehabilitation $1.80M
14.249 Section 8 Moderate Rehabilitation Single Room Occupancy $1.32M
14.870 Resident Opportunity and Supportive Services - Service Coordinators $387,431