Finding Text
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Moving to Work Demonstration
Assistance Listing Number: 14.881
Federal Award Identification Number and Year: DC001VO - 2021
Award Period: October 1, 2020 – September 30, 2021
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 were noted in 6 of 40 recertifications:
Exceptions were noted in 3 of the 20 MTW-LRPH samples. HUD-50058’s were created, modified and approved; however, they were never submitted into PIC, as the files were excluded by the specialist.
Exceptions were noted in 3 of the 20 MTW-HCV samples. The recertifications were not uploaded to PIC.
The sample was statistically valid.
Questioned Costs: Unable to determine.
Cause: The Authority did not sufficiently monitor controls to ensure compliance with 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: No.
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.