Finding Text
Finding 2024 – 005 – PIC Reporting
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title:
Housing Voucher Cluster
Assistance Listing Numbers: 14.871 and 14.879
Federal Award Identification Number and Year: FL080; 2024
Award Period: October 1, 2023 to September 30, 2024
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
3 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, 3 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 reporting
requirements surrounding timely HUD-50058 submission.
Repeat Finding: Yes, 2022-005 and 2023-005.
Recommendation: We recommend that the Authority designate an individual to ensure the HUD- 50058s
are uploaded into the PIC system accurately and timely.
Views of Responsible Officials: There is no disagreement with the audit finding.