Finding 6220 (2021-006)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2021
Accepted
2023-12-21

AI Summary

  • Core Issue: The PHA failed to submit required HUD-50058 Family Report forms for recertifications, leading to a material weakness in internal controls.
  • Impacted Requirements: Compliance with federal regulations for reporting changes in family status and participation in the Housing Voucher program.
  • Recommended Follow-Up: Implement stronger monitoring controls to ensure all recertifications are 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 - 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 noted in 9 of the 40 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.

Corrective Action Plan

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/planned in response to finding: HCVP continues to transmit all 50058 transactions to PIC on a weekly basis and review PIC error reports for corrections needed. Any identified errors are assigned to specific staff for correction within 5 business days. The PIC coordinator will confirm corrections are submitted and accepted in PIC. A monthly report will be provided to the Senior VP summarizing the number of transmissions, errors, and status of corrections. Name of the contact person responsible for corrective action: Khaliah Payne Planned completion date for corrective action plan: Ongoing until all PIC errors are addressed/resolved as needed.

Categories

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

Other Findings in this Audit

  • 6206 2021-002
    Material Weakness Repeat
  • 6207 2021-002
    Material Weakness Repeat
  • 6208 2021-002
    Material Weakness Repeat
  • 6209 2021-002
    Material Weakness Repeat
  • 6210 2021-005
    Material Weakness
  • 6211 2021-005
    Material Weakness
  • 6212 2021-005
    Material Weakness
  • 6213 2021-005
    Material Weakness
  • 6214 2021-003
    Material Weakness
  • 6215 2021-003
    Material Weakness
  • 6216 2021-003
    Material Weakness
  • 6217 2021-004
    Material Weakness
  • 6218 2021-004
    Material Weakness
  • 6219 2021-004
    Material Weakness
  • 6221 2021-006
    Material Weakness
  • 6222 2021-006
    Material Weakness
  • 582648 2021-002
    Material Weakness Repeat
  • 582649 2021-002
    Material Weakness Repeat
  • 582650 2021-002
    Material Weakness Repeat
  • 582651 2021-002
    Material Weakness Repeat
  • 582652 2021-005
    Material Weakness
  • 582653 2021-005
    Material Weakness
  • 582654 2021-005
    Material Weakness
  • 582655 2021-005
    Material Weakness
  • 582656 2021-003
    Material Weakness
  • 582657 2021-003
    Material Weakness
  • 582658 2021-003
    Material Weakness
  • 582659 2021-004
    Material Weakness
  • 582660 2021-004
    Material Weakness
  • 582661 2021-004
    Material Weakness
  • 582662 2021-006
    Material Weakness
  • 582663 2021-006
    Material Weakness
  • 582664 2021-006
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.881 Moving to Work Demonstration Program $8.26M
14.856 Lower Income Housing Assistance Program_section 8 Moderate Rehabilitation $1.47M
14.249 Section 8 Moderate Rehabilitation Single Room Occupancy $1.46M
14.879 Mainstream Vouchers $753,549
14.870 Resident Opportunity and Supportive Services - Service Coordinators $475,775
14.871 Section 8 Housing Choice Vouchers $76,809