Finding Text
2022-002 Section 8 Housing Choice Voucher Cluster Federal Financial Assistance Listing 14.879 COVID-19 Mainstream Voucher Program Federal Financial Assistance Listing 14.871 Section 8 Housing Choice Voucher Program Reporting Significant Deficiency in internal control over Compliance Criteria: The Uniform Financial Reporting Standards (24 CFR section 5.801) require public housings agencies (PHAs) to submit timely GAAP-based unaudited information electronically to HUD with a deadline of two months after the PHAs year-end. Condition: The Commission did not have a tracking and review control in place to ensure that reporting was completed by the deadline, which resulted in the submission being completed after the deadline. Submission was completed on March 10, 2023. Cause: The Commission experienced significant turnover in staff at the end of 2022 and the new staff were not aware of the requirement or the deadline. The staff attempted to complete the submission by the deadline but were unable to validate the submission. Effect: Based on HUD notice PIH-2021-08, late submissions will result in a 1 point deduction from the PHA?s FASS score for every 15 days the submission is late. Questioned Costs: None Repeat Finding from Prior Year(s): No Recommendation: With the turnover in staffing, we realize the new staff were not aware of the deadlines. We recommend that a tracking system be implemented to includes all HUD reporting requirements, deadlines, what is required to be submitted, and to whom items are required to be submitted which is kept in a location to which all accounting staff have access in order to monitor the upcoming deadlines. We also recommend a control process be in place so review of the submission can occur prior to submission for any noticeable errors. Views of Responsible Officials: Management agrees with finding.