Finding 607612 (2022-002)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-09-27

AI Summary

  • Core Issue: The Authority lacks adequate internal controls for timely and accurate submission of HUD-50058 forms to the PIC system.
  • Impacted Requirements: Compliance with HUD reporting requirements, specifically the timely electronic submission of the HUD-50058 form for various family changes.
  • Recommended Follow-Up: Implement processes to ensure all HUD-50058 submissions are made accurately and on time to avoid repeat findings.

Finding Text

2022-002 HCVP PIC Reporting 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: MO004; 2022 Award Period: January 1, 2022 through December 31, 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 over PIC submission requirements were being met. Questioned Costs: Unknown Context: Of the 60 HUD-50058?s tested; we noted that 14 out of 60 were not uploaded timely to HUD?s PIH Information Center (PIC). Our sample was a statistically valid sample. ? 14 instances with the Authority did not timely upload the HUD-50058 into the PIC system ? 2 instances where the information uploaded into PIC did not match the HUD-50058 that was in the file ? 2 instances where proper approval of the HUD 50058 into the PIC system was not documented 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. Repeat Finding: This finding is a repeat finding in the immediate prior year. Prior year finding number was 2021-002. Recommendation: The Authority should implement processes to ensure HUD-50058 submissions are submitted into the PIC system timely and accurately. View of Responsible Officials: There is no disagreement with this finding.

Categories

HUD Housing Programs Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 31163 2022-001
    Significant Deficiency Repeat
  • 31164 2022-002
    Significant Deficiency Repeat
  • 31165 2022-003
    Material Weakness Repeat
  • 31166 2022-001
    Significant Deficiency Repeat
  • 31167 2022-002
    Significant Deficiency Repeat
  • 31168 2022-003
    Material Weakness Repeat
  • 31169 2022-001
    Significant Deficiency Repeat
  • 31170 2022-002
    Significant Deficiency Repeat
  • 31171 2022-003
    Material Weakness Repeat
  • 31172 2022-004
    Significant Deficiency Repeat
  • 607605 2022-001
    Significant Deficiency Repeat
  • 607606 2022-002
    Significant Deficiency Repeat
  • 607607 2022-003
    Material Weakness Repeat
  • 607608 2022-001
    Significant Deficiency Repeat
  • 607609 2022-002
    Significant Deficiency Repeat
  • 607610 2022-003
    Material Weakness Repeat
  • 607611 2022-001
    Significant Deficiency Repeat
  • 607613 2022-003
    Material Weakness Repeat
  • 607614 2022-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $56.59M
14.879 Mainstream Vouchers $2.37M
14.850 Public and Indian Housing $1.59M
14.872 Public Housing Capital Fund $1.52M
14.896 Family Self-Sufficiency Program $180,000
14.856 Lower Income Housing Assistance Program_section 8 Moderate Rehabilitation $153,595
14.871 Emergency Housing Vouchers $63,235