Finding Text
Criteria or Specific Requirement: The HRA is responsible for establishing and maintaining internal controls over
submission of form HUD-50058 annually for each tenant.
Condition: During report testing, it was noted that form HUD-50058 was not submitted as required.
Questioned Costs: None
Context: 1 of 21 tenant files tested did not have support that the HUD-50058 was submitted as required.
Cause: Oversight by those preparing and submitting the form.
Effect: The potential exists that the HRA is not reimbursed for the HAP payments made related to the tenant tested.
Repeat Finding: No
Recommendation: We recommend that the HRA continue to evaluate their procedures and controls in place over the submission of these forms.
Views of Responsible
Officials: Management agrees with the finding and will continue to evaluate its processes to determine if additional procedures need to be implemented.