Finding Text
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Title: Housing Choice Voucher Cluster
Assistance Listing Numbers: 14.871 and 14.879
Federal Award Identification Number and Year: FL080; 2023
Award Period: October 1, 2022 to September 30, 2023
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
5 -- The HUD-50058 form was not uploaded to PIC at all
4 -- 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, 9 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 report requirements surrounding timely HUD-50058 submission.
Repeat Finding: Yes, 2022-005.
Recommendation: The Authority should implement processes to ensure HUD-50058 submissions are completed timely.
Views of Responsible Officials: There is no disagreement with the audit finding.