EIN: 256001768
UEI: CE1SFAN131F6
Audit also covers 2 related EINs: 208558857, 264311368 · unlinked EINs have no separate FAC filing
Audited by: MAHER DUESSEL, CPAS
Cognizant agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 25, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 25, 2026 (162 days ago).
What is a management decision? →During our review of 40 tenant files prepared by the Housing Authority of the City of Pittsburgh (Authority) as part of the biennial reexamination process, we noted a lack of functioning internal controls which led to the below exceptions in our testing. We noted four instances where a tenant recertification using the Form HUD-50058, Family Report (Form) (which provides eligibility and reporting information) was not completed on a timely basis. We also noted one instance where other documentation to support the reporting and eligibility assessment as part of completion of the HUD-50058 was not provided. This includes items such as support for income calculation and medical deductions. These exceptions indicate a lack of functioning internal controls and oversight to ensure compliance with HUD requirements related to timely and accurate tenant recertifications. Criteria: The Authority is required to prepare and submit the Form each time the Authority completes an admission, bi-annual reexamination, portability move-in, or other change of unit for a family. The form provides HUD and the Authority with vital eligibility data for each program participant such as family composition, family income, the assets and liabilities of program participants, and ultimately provides for the calculation of tenant rent and rental/housing assistance payments for each program participant. In relation to the missing documents noted above, these documents are to be maintained to support the eligibility of the tenant, and are also required to be maintained to provide support for the tenant income and eligibility determinations completed on the Form. Cause: There was a lack of functioning internal control over the recertification process that were exacerbated by turnover and logistical staffing challenges in recent years. Effect: The Form provides essential information to HUD as well as being used by the Authority to determine program eligibility. In addition, the Form is used for the calculation of tenant rent and rental/housing assistance payments. Without this required documentation, this could lead to ineligible tenants being housed through the Authority program, and/or overpayments or underpayments of rental assistance, and incorrect information being reported to HUD. Questioned Costs: Unknown Recommendation: We recommend that the Authority implement additional procedures to ensure biennial recertification and the related Forms are prepared timely and accurately and that all supporting documentation is obtained and retained. In addition, appropriate training and planning should be performed to ensure that future turnover in the organization does not lead to a lapse in internal controls over compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2024-001 U.S. Department of Housing and Urban Development Moving to Work Demonstration Program - ALN 14.881 Eligibility and Reporting Repeat Finding from 2021 (2021-001), 2022 (2022-001), and 2023 (2023-001) Condition: During our review of 40 tenant files prepared by the Housing Authority of the City of Pittsburgh (Authority) as part of the biennial reexamination process, we noted a lack of functioning internal controls which led to the below exceptions in our testing. We noted four instances where a tenant recertification using the Form HUD-50058, Family Report (Form) (which provides eligibility and reporting information) was not completed on a timely basis. We also noted one instance where other documentation to support the reporting and eligibility assessment as part of completion of the HUD-50058 was not provided. This includes items such as support for income calculation and medical deductions. These exceptions indicate a lack of functioning internal controls and oversight to ensure compliance with HUD requirements related to timely and accurate tenant recertifications. Criteria: The Authority is required to prepare and submit the Form each time the Authority completes an admission, bi-annual reexamination, portability move-in, or other change of unit for a family. The form provides HUD and the Authority with vital eligibility data for each program participant such as family composition, family income, the assets and liabilities of program participants, and ultimately provides for the calculation of tenant rent and rental/housing assistance payments for each program participant. In relation to the missing documents noted above, these documents are to be maintained to support the eligibility of the tenant, and are also required to be maintained to provide support for the tenant income and eligibility determinations completed on the Form. Cause: There was a lack of functioning internal control over the recertification process that were exacerbated by turnover and logistical staffing challenges in recent years. Effect: The Form provides essential information to HUD as well as being used by the Authority to determine program eligibility. In addition, the Form is used for the calculation of tenant rent and rental/housing assistance payments. Without this required documentation, this could lead to ineligible tenants being housed through the Authority program, and/or overpayments or underpayments of rental assistance, and incorrect information being reported to HUD. Questioned Costs: Unknown Recommendation: We recommend that the Authority implement additional procedures to ensure biennial recertification and the related Forms are prepared timely and accurately and that all supporting documentation is obtained and retained. In addition, appropriate training and planning should be performed to ensure that future turnover in the organization does not lead to a lapse in internal controls over compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
The findings from the December 31, 2024, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding 2024-001 U.S. Department of Housing and Urban Development Moving to Work Demonstration Program - ALN 14.881 Eligibility and Reporting Repeat Finding from 2021(2021-001), 2022(2022-001), and 2023 (2023-001) Maher Duessel Finding Condition: During our review of 40 tenant files prepared by the Housing Authority of the City of Pittsburgh (Authority) as part of the biennial reexamination process, we noted a lack of functioning internal controls which led to the below exceptions in our testing. We noted four instances where a tenant recertification using the HUD-50058, Family Report (Form) (which provides eligibility and reporting information) was not completed, on a timely basis. We also noted one instance where other documentation to support the reporting and eligibility assessment as part of completion of the HUD-50058 was not provided. This includes items such as support for income calculation and medical deductions. These exceptions indicate a lack of functioning internal controls and oversight to ensure compliance with HUD requirements related to timely and accurate tenant recertifications. HACP Management Response/Action Taken: Action Taken: The HACP will continue to monitor and train staff regarding processes and procedures, to include and not limited to the Housing and Urban Development's (HUD) hierarchy of income verification. As noted in previous responses, the HACP continues to experience challenges in hiring and retaining staff as a result of the complexity of the Housing Choice Voucher (HCV) Program. In fiscal year (FY) 2024, the HCV Department had a significant turnover in both line and managerial staff. The HACP promoted an aggressive hiring plan to attract new talent to fill vacant positions due to the great resignation that the HACP, along with other national Agencies, continue to experience. In addition, the HACP has adopted the policy of hiring more staff than needed in the event of turnover. The HACP will continue to utilize the Internal Compliance (IC) Department to review recertifications and compile audit report cards based on the accuracy of recertifications reviewed. The audit report cards are used as an additional management tool to determine whether additional training is needed for staff and the department in general. The HACP continues to: • Send notices regarding re-certifications 120 days in advance of the due date, o Send 10-day notices for missing AR documents o Send 30-day notices when there is no or insufficient response to the 10 day notice sent • Require Managers to review reports to assure timely submission of re-certifications, • Utilize the IC Department to review and sample files from the Occupancy and the HCV portfolio, • Offer periodic staff training on re-certification, • Offer participants the use of technology to complete paperwork In addition to the above noted internal controls, the HACP will institute Bob.ai in FY 2026 as an additional tool to notify both the participant and the HACP staff when the recertifications are due and provide notification of missing documents. The One Stop Shop (OSS) is staffed with three (3) full-time staff members to receive information from participants and landlords to provide timely customer service. In July of 2024, the OSS was equipped with computers for the public to access HACP staff virtually. The use of the computers allows staff to interact with participants regarding minor issues without having the staff physically come to the OSS, thus saving time and money for both the external customer and the Authority. The opening of the One Stop Shop has been successful in receiving the public and responding to concerns.
2023-001
FAC accepted this audit on September 13, 2024 — management decision was due March 13, 2025.
During our review of 60 tenant files prepared by the Housing Authority of the City of Pittsburgh (Authority) as part of the biennial reexamination process, we noted a lack of functioning internal controls which led to the below exceptions in our testing. We noted 4 instances where a tenant recertification using the HUD-50058, Family Report (OMB No. 2577-0083) form (which provides eligibility and reporting information) was either not completed, or not completely on a timely basis. We also noted multiple instances where other documentation to support the reporting and eligibility assessment as part of completion of the HUD-50058 that we were able to review was not provided. This includes items such as rent reasonableness forms, support for income calculation, signed and approved HAP contracts and lease agreements, and signed HUD Form 9886. Criteria: The Authority is required to prepare and submit HUD-50058 form each time the Authority completes an admission, annual reexamination, portability move-in, or other change of unit for a family. The form provides HUD and the Authority with vital eligibility data for each program participant such as family composition, family income, the assets and liabilities of program participants, and ultimately provides for the calculation of tenant rent and rental/housing assistance payments for each program participant. In relation to the missing documents noted above, these documents are to be maintained to support the eligibility of the tenant, and are also required to be maintained to provide support for the tenant income and eligibility determinations completed on the HUD-50058 form. The signed lease and HAP contracts are also required to ensure appropriate amounts are used in calculation subsidy payments, and appropriate payments are made to landlords for the housing provided. Cause: There was a lack of functioning internal control over the recertification process that were exacerbated by turnover and logistical staffing challenges. Effect: HUD-50058 forms provide essential information to HUD as well as being used by the Authority to determine program eligibility. In addition, the HUD-50058 form is used for the calculation of tenant rent and rental/housing assistance payments. Without this required documentation, this could lead to ineligible tenants being housed through the Authority program, and/or overpayments or underpayments of rental assistance, and incorrect information being reported to HUD. Questioned Costs: Unknown Recommendation: We recommend that the Authority implement additional procedures to ensure biennial recertification and the related HUD-50058 forms are prepared timely and accurately and that all supporting documentation is obtained and retained. In addition, appropriate training and planning should be performed to ensure that future turnover in the organization does not lead to a lapse in internal controls over compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2023-001 U.S. Department of Housing and Urban Development Moving to Work Demonstration Program - ALN 14.881 Eligibility and Reporting Repeat Finding from 2021 (2021-001) and 2022 (2022-001) Condition: During our review of 60 tenant files prepared by the Housing Authority of the City of Pittsburgh (Authority) as part of the biennial reexamination process, we noted a lack of functioning internal controls which led to the below exceptions in our testing. We noted 4 instances where a tenant recertification using the HUD-50058, Family Report (OMB No. 2577-0083) form (which provides eligibility and reporting information) was either not completed, or not completely on a timely basis. We also noted multiple instances where other documentation to support the reporting and eligibility assessment as part of completion of the HUD-50058 that we were able to review was not provided. This includes items such as rent reasonableness forms, support for income calculation, signed and approved HAP contracts and lease agreements, and signed HUD Form 9886. Criteria: The Authority is required to prepare and submit HUD-50058 form each time the Authority completes an admission, annual reexamination, portability move-in, or other change of unit for a family. The form provides HUD and the Authority with vital eligibility data for each program participant such as family composition, family income, the assets and liabilities of program participants, and ultimately provides for the calculation of tenant rent and rental/housing assistance payments for each program participant. In relation to the missing documents noted above, these documents are to be maintained to support the eligibility of the tenant, and are also required to be maintained to provide support for the tenant income and eligibility determinations completed on the HUD-50058 form. The signed lease and HAP contracts are also required to ensure appropriate amounts are used in calculation subsidy payments, and appropriate payments are made to landlords for the housing provided. Cause: There was a lack of functioning internal control over the recertification process that were exacerbated by turnover and logistical staffing challenges. Effect: HUD-50058 forms provide essential information to HUD as well as being used by the Authority to determine program eligibility. In addition, the HUD-50058 form is used for the calculation of tenant rent and rental/housing assistance payments. Without this required documentation, this could lead to ineligible tenants being housed through the Authority program, and/or overpayments or underpayments of rental assistance, and incorrect information being reported to HUD. Questioned Costs: Unknown Recommendation: We recommend that the Authority implement additional procedures to ensure biennial recertification and the related HUD-50058 forms are prepared timely and accurately and that all supporting documentation is obtained and retained. In addition, appropriate training and planning should be performed to ensure that future turnover in the organization does not lead to a lapse in internal controls over compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
Maher Duessel Finding Condition: During our review of 60 tenant files prepared by the Housing Authority of the City of Pittsburgh (Authority) as part of the biennial reexamination process, we noted a lack of functioning internal controls which led to the below exceptions in our testing. We noted 4 instances where a tenant recertification using the HUD-50058, Family Report (OMB No. 2577-0083) form (which provides eligibility and reporting information) was either not completed, or not completely on a timely basis. We also noted multiple instances where other documentation to support the reporting and eligibility assessment as part of completion of the HUD-50058 that we were able to review and was not provided. This includes items such as rent reasonableness forms, support for income calculation, signed and approved HAP contracts and lease agreements, and signed HUD Form 9886. HACP Management Response/Action Taken: Action Taken: The HACP will continue to monitor and train staff regarding processes and procedures, to include and not limited to the HUD's hierarchy of income verification. In fiscal year (FY) 2023 the HCV Department had a significant turnover in line and managerial staff. The HACP promoted an aggressive hiring plan to attract new talent to fill vacant positions due to the great resignation that the HACP along with other national Agencies continue to experience. In addition, the HACP retained the services of CVR and Associates to train newly hired staff on all aspects of the HCV Program, to include and not limited to recertifications, contracts, interims, and rent increases. The HACP will continue managerial and internal audits by the HACP Internal Compliance Department to reduce the necessity of corrections after the initial submission. The HACP continues to: • Send notices regarding re-certifications 120 days in advance of the due date, • Require Managers to review reports to assure timely submission of re-certifications, • Utilize the Internal Compliance (IC) Department to review and sample files from the Occupancy and the HCV portfolio, • Make corrections when discovered, • Make payment adjustments to participant accounts when errors are discovered and corrected, • The HACP will offer periodic staff training on re-certification, • The HACP offers participants the use of technology to complete paperwork. In 2024, the HCV Department successfully tested the implementation of pre-populated recertification forms. The pre-populated forms allow the participant to confirm or quickly modify family composition and income information. In addition to the time and cost saving factor of the pre-populated forms, the forms are less daunting to complete. The HACP contends It will receive more cooperation from participants in completing the forms because of the ease of use. During FY 2022, the HACP was closed to the public. In July of 2023, the HACP opened a "One Stop Shop" that is open to the public from 8 a.m. to - 4:30 p.m. daily. The One Stop Shop is staffed with three (3) full-time staff members to receive information from participants and landlords to provide timely customer service. In July of 2024 the OSS was equipped with computers for the public to access HACP staff virtually as well as in person. The use of the computers allows staff to interact with participants regarding minor issues without having the staff physically come to the OSS, thus saving time and money for both the external customer and the Agency. The opening of the One Stop Shop has been successful in receiving the public and responding to concerns.
2022-001
FAC accepted this audit on September 29, 2023 — management decision was due March 29, 2024.
During our review of 60 tenant files prepared by the Housing Authority of the City of Pittsburgh (Authority) as part of the biennial reexamination process, we noted a lack of functioning internal controls which led to the below exceptions in our testing. We noted 2 tenant files (which provide eligibility and reporting information) were unable to be provided. Additionally, we noted 4 tenants for which the most recent recertification was not completed on a timely basis. Also noted was one tenant file that did not contain the required income verification support. In all cases previously described, the HUD-50058, Family Report (OMB No. 2577-0083) (HUD-50058) forms prepared by the Authority were not completed and/or did not contain support for the calculations. All instances related to the MTW - Housing Choice Voucher program. In addition, we noted the following exceptions related to the tenant recertification process: We noted two instances where the application was missing or not signed, three instances where the tenant file was missing a social security card or driver?s license, two instances where the signed HUD Form 9886 was missing, two instances where a signed lease agreement was missing, and two instances where a signed HAP contract was missing. Criteria: The Authority is required to prepare and submit HUD-50058 form each time the Authority completes an admission, annual reexamination, portability move-in, or other change of unit for a family. The form provides HUD and the Authority with vital eligibility data for each program participant such as family composition, family income, the assets and liabilities of program participants, and ultimately provides for the calculation of tenant rent and rental/housing assistance payments for each program participant. In relation to the missing documents noted in the second paragraph above, these documents are to be maintained to support the eligibility of the tenant, and are also required to be maintained to provide support for the tenant income and eligibility determinations completed on the HUD-50058 form. The signed lease and HAP contracts are also required to ensure appropriate amounts are used in calculation subsidy payments, and appropriate payments are made to landlords for the housing provided. Cause: During the year, the Authority experienced turnover within several key positions, coupled with other logistical staffing challenges, that led to deficiencies in internal control processes over these areas. Effect: HUD-50058 forms provide essential information to HUD as well as being used by the Authority to determine program eligibility. In addition, the HUD-50058 form is used for the calculation of tenant rent and rental/housing assistance payments. Without this required documentation, this could lead to ineligible tenants being housed through the Authority program, and/or overpayments or underpayments of rental assistance, and incorrect information being reported to HUD. Questioned Costs: Unknown Recommendation: We recommend that the Authority implement additional procedures to ensure biennial recertification and the related HUD-50058 forms are prepared timely and accurately and that all supporting documentation is obtained and retained. In addition, appropriate training and planning should be performed to ensure that future turnover in the organization does not lead to a lapse in internal controls over compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2022-001 U.S. Department of Housing and Urban Development Moving to Work Demonstration Program - ALN 14.881 Eligibility and Reporting Repeat Finding from 2021 Condition: During our review of 60 tenant files prepared by the Housing Authority of the City of Pittsburgh (Authority) as part of the biennial reexamination process, we noted a lack of functioning internal controls which led to the below exceptions in our testing. We noted 2 tenant files (which provide eligibility and reporting information) were unable to be provided. Additionally, we noted 4 tenants for which the most recent recertification was not completed on a timely basis. Also noted was one tenant file that did not contain the required income verification support. In all cases previously described, the HUD-50058, Family Report (OMB No. 2577-0083) (HUD-50058) forms prepared by the Authority were not completed and/or did not contain support for the calculations. All instances related to the MTW - Housing Choice Voucher program. In addition, we noted the following exceptions related to the tenant recertification process: We noted two instances where the application was missing or not signed, three instances where the tenant file was missing a social security card or driver?s license, two instances where the signed HUD Form 9886 was missing, two instances where a signed lease agreement was missing, and two instances where a signed HAP contract was missing. Criteria: The Authority is required to prepare and submit HUD-50058 form each time the Authority completes an admission, annual reexamination, portability move-in, or other change of unit for a family. The form provides HUD and the Authority with vital eligibility data for each program participant such as family composition, family income, the assets and liabilities of program participants, and ultimately provides for the calculation of tenant rent and rental/housing assistance payments for each program participant. In relation to the missing documents noted in the second paragraph above, these documents are to be maintained to support the eligibility of the tenant, and are also required to be maintained to provide support for the tenant income and eligibility determinations completed on the HUD-50058 form. The signed lease and HAP contracts are also required to ensure appropriate amounts are used in calculation subsidy payments, and appropriate payments are made to landlords for the housing provided. Cause: During the year, the Authority experienced turnover within several key positions, coupled with other logistical staffing challenges, that led to deficiencies in internal control processes over these areas. Effect: HUD-50058 forms provide essential information to HUD as well as being used by the Authority to determine program eligibility. In addition, the HUD-50058 form is used for the calculation of tenant rent and rental/housing assistance payments. Without this required documentation, this could lead to ineligible tenants being housed through the Authority program, and/or overpayments or underpayments of rental assistance, and incorrect information being reported to HUD. Questioned Costs: Unknown Recommendation: We recommend that the Authority implement additional procedures to ensure biennial recertification and the related HUD-50058 forms are prepared timely and accurately and that all supporting documentation is obtained and retained. In addition, appropriate training and planning should be performed to ensure that future turnover in the organization does not lead to a lapse in internal controls over compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
Finding 2022-001 U.S. Department of Housing and Urban Development Moving to Work Demonstration Program - ALN 14.881 Eligibility and Reporting Repeat Finding from 2021 Maher Duessel Finding Condition: During our review of 60 tenant files prepared by the Housing Authority of the City of Pittsburgh (Authority) as part of the biennial reexamination process, we noted a lack of functioning internal controls which led to the below exceptions in our testing. We noted two (2) tenant files (which provide eligibility and reporting information) were unable to be provided. Additionally, we noted four (4) tenants for which the most recent recertification was not completed on a timely basis. Also noted was one (1) tenant file that did not contain the required income verification support. In all cases previously described the HUD-50058 Family Report (OMB No. 2577-0083) (HUD-50058) forms prepared by the HACP were not completed and/or did not contain support for the calculations. All instances related to the MTW ? Housing Choice Voucher (HCV) Program. In addition, we noted the following exceptions related to the tenant recertification process: We noted two (2) instances where the application was missing or not signed, three (3) instances where the tenant files was missing a social security card or driver's license, two (2) instances where a signed lease agreement was missing and two (2) instances where a signed HAP contract was missing. HACP Management Response/Action Taken: Action Taken: The HACP will continue to monitor and train staff regarding processes and procedures, to include and not limited to the HUD's hierarchy of income verification. In fiscal year (FY) 2022 the HCV Department had a significant turnover in line and managerial staff. The HACP promoted an aggressive hiring plan to attract new talent to fill vacant positions due to the great resignation that the HACP along with other national Agencies continue to experience. In addition, the HACP retained the services of CVR and Associates to train newly hired staff on all aspects of the HCV Program, to include and not limited to recertifications, contracts, interims, and rent increases. The HACP will continue managerial and internal audits by the HACP Internal Compliance Department to reduce the necessity of corrections subsequent to the initial submission. The HACP continues to: ? Send notices regarding re-certifications 120 days in advance of the due date, ? Require Managers to review reports to assure timely submission of re-certifications, ? Utilize the Internal Compliance (IC) Department to review and sample files from the Occupancy and the HCV portfolio, ? Make corrections when discovered, ? Make payment adjustments to participant accounts when errors are discovered and corrected. ? The HACP will offer periodic staff training on re-certification, ? The HACP offers participants the use of technology to complete paperwork. During FY 2022, the HACP was closed to the public. In July of 2023, the HACP opened a "One Stop Shop" that is open to the public from 8 a.m. to - 4:30 p.m. daily. The One Stop Shop has is staffed with four (4) full-time staff members to receive information from participants and landlords to provide timely customer service. The opening of the One Stop Shop has been successful in receiving the public and responding to concerns.
2021-001
During our review of 40 failed inspection reports prepared by the Authority as part of the biennial reexamination process, we noted two units in which rent (or partial month?s rent) was not abated when the deficiencies were not corrected within the required time frame. We also noted 29 instances where we were not able to review documentation as to the exact date the landlord was notified about the deficiencies. In all of these instances, the repairs were made in a required timeframe, leading to a conclusion that the landlords were made aware of the deficiencies, however, proper documentation of that fact was not able to be reviewed. Criteria: The Authority is required to have controls in place to ensure rent is abated to landlords for units that do not repair deficiencies noted in the unit inspection within 30 days, or 24 hours for life threatening deficiencies. The Authority is also required to have internal controls in place and maintain documentation of their communication to the landlords of such deficiencies. Cause: During the year, the Authority experienced turnover within several key positions, coupled with other logistical staffing challenges, that led to deficiencies in internal control processes over these areas. Effect: The proper abatement of rent to landlords who do not resolve unit deficiencies helps to ensure safe and affordable housing for tenants. While the two units noted passed inspection the following month, rent should have been abated for a period. Maintaining the letters communicating deficiencies to landlords helps to ensure that the Authority?s processes are being followed and that landlords are notified timely of such deficiencies. Questioned Costs: Unknown Recommendation: We recommend that the Authority implement additional procedures to ensure rent is properly abated when deficiencies are not resolved within the required timeframe and that letters to landlords notifying them of such deficiencies are maintained. In addition, appropriate training and planning should be performed to ensure that future turnover in the organization does not lead to a lapse in internal controls over compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2022-002 U.S. Department of Housing and Urban Development Moving to Work Demonstration Program - ALN 14.881 Special Tests and Provisions Condition: During our review of 40 failed inspection reports prepared by the Authority as part of the biennial reexamination process, we noted two units in which rent (or partial month?s rent) was not abated when the deficiencies were not corrected within the required time frame. We also noted 29 instances where we were not able to review documentation as to the exact date the landlord was notified about the deficiencies. In all of these instances, the repairs were made in a required timeframe, leading to a conclusion that the landlords were made aware of the deficiencies, however, proper documentation of that fact was not able to be reviewed. Criteria: The Authority is required to have controls in place to ensure rent is abated to landlords for units that do not repair deficiencies noted in the unit inspection within 30 days, or 24 hours for life threatening deficiencies. The Authority is also required to have internal controls in place and maintain documentation of their communication to the landlords of such deficiencies. Cause: During the year, the Authority experienced turnover within several key positions, coupled with other logistical staffing challenges, that led to deficiencies in internal control processes over these areas. Effect: The proper abatement of rent to landlords who do not resolve unit deficiencies helps to ensure safe and affordable housing for tenants. While the two units noted passed inspection the following month, rent should have been abated for a period. Maintaining the letters communicating deficiencies to landlords helps to ensure that the Authority?s processes are being followed and that landlords are notified timely of such deficiencies. Questioned Costs: Unknown Recommendation: We recommend that the Authority implement additional procedures to ensure rent is properly abated when deficiencies are not resolved within the required timeframe and that letters to landlords notifying them of such deficiencies are maintained. In addition, appropriate training and planning should be performed to ensure that future turnover in the organization does not lead to a lapse in internal controls over compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
Finding 2022-002 U.S. Department of Housing and Urban Development Moving to Work Demonstration Program - ALN 14.881 Special Tests and Provisions Maher Duessel Finding Condition: During our review of 40 failed inspection reports prepared by the HACP, as part of the biennial reexamination process, we noted two (2) units in which rent (or partial month's rent) was not abated when the deficiencies were not corrected within the required timeframe. We also noted 29 instances where we were not able to review documentation as to the exact date the landlord was notified about the deficiencies. In all of these instances, the repairs were made in a required timeframe, leading to a conclusion that the landlords were made aware of the deficiencies, however, proper documentation of that fact was not able to be reviewed. HACP Management Response/Action Taken: The current HACP protocol is that once a unit goes into final failure, the Inspection's Manager notifies the Housing Counselor and the Housing Manager to stop Housing Assistance Payments (HAP) on the unit. In instances of overpayment, once identified the HACP recoups the money from the landlord through a reduction in HAP. Notices from the Inspection's Department regarding deficiencies are generated through the Elite reporting system through BATCH correspondence. When documents from BATCH correspondence are reprinted, the Elite system prints the original correspondence with the date the correspondence was printed and not with the original date. The HACP provided documentation of the re-printed letters; however, the letters provided did not show the original date of the letter. The HACP is currently aware of a method to retrieve and print BATCH correspondence with the original date of the letter. The HACP will train staff on the stated retrieval method.
FAC accepted this audit on September 1, 2022 — management decision was due March 1, 2023.
During our review of HUD-50058, Family Report (OMB No. 2577-0083) (HUD-50058) forms prepared by the Housing Authority of the City of Pittsburgh (Authority) as part of the biennial reexamination process, we noted thirteen forms out of a sample of 60 that required corrections subsequent to the original form being processed and/or did not have the required documentation to support the income calculation, due to a lack of functioning internal controls. In all cases of a required correction, the corrections resulted in changes to family income or in calculated rental/housing assistance payments and the corrections were not made in a timely manner. Of the thirteen HUD-50058 forms noted, five forms related to the MTW - Low Income Public Housing Program, and eight forms were related to the MTW - Housing Choice Voucher Program. Criteria: The Authority is required to prepare and submit HUD-50058 form each time the Authority completes an admission, annual reexamination, portability move-in, or other change of unit for a family. The form provides HUD and the Authority with vital eligibility data for each program participant such as family composition, family income, the assets and liabilities of program participants, and ultimately provides for the calculation of tenant rent and rental/housing assistance payments for each program participant. Cause: During the year, the Authority experienced turnover within several key positions, coupled with other logistical staffing challenges brought on by the COVID-19 pandemic. Effect: HUD-50058 forms provide essential information to HUD and assist with the determination of program eligibility. In addition, the HUD-50058 form provides for the calculation of tenant rent and rental/housing assistance payments. A lack of functioning internal controls led to inaccurate HUD-50058 forms. This, combined with the untimely detection of inaccuracies, could result in program participants or HUD being over or under charged tenant rent for an extended period. Questioned Costs: Unknown Identification as a Repeat Finding: This is a repeat of finding 2020-001 from the prior year audit. Recommendation: We recommend that the Authority implement additional procedures to ensure HUD-50058 forms are prepared accurately and that errors are detected and corrected in timely manner. In addition, appropriate training and planning should be performed to ensure that future turnover in the organization does not lead to a lapse in internal controls over compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2021-001 U.S. Department of Housing and Urban Development Moving to Work Demonstration Program - ALN 14.881 Reporting Condition: During our review of HUD-50058, Family Report (OMB No. 2577-0083) (HUD-50058) forms prepared by the Housing Authority of the City of Pittsburgh (Authority) as part of the biennial reexamination process, we noted thirteen forms out of a sample of 60 that required corrections subsequent to the original form being processed and/or did not have the required documentation to support the income calculation, due to a lack of functioning internal controls. In all cases of a required correction, the corrections resulted in changes to family income or in calculated rental/housing assistance payments and the corrections were not made in a timely manner. Of the thirteen HUD-50058 forms noted, five forms related to the MTW - Low Income Public Housing Program, and eight forms were related to the MTW - Housing Choice Voucher Program. Criteria: The Authority is required to prepare and submit HUD-50058 form each time the Authority completes an admission, annual reexamination, portability move-in, or other change of unit for a family. The form provides HUD and the Authority with vital eligibility data for each program participant such as family composition, family income, the assets and liabilities of program participants, and ultimately provides for the calculation of tenant rent and rental/housing assistance payments for each program participant. Cause: During the year, the Authority experienced turnover within several key positions, coupled with other logistical staffing challenges brought on by the COVID-19 pandemic. Effect: HUD-50058 forms provide essential information to HUD and assist with the determination of program eligibility. In addition, the HUD-50058 form provides for the calculation of tenant rent and rental/housing assistance payments. A lack of functioning internal controls led to inaccurate HUD-50058 forms. This, combined with the untimely detection of inaccuracies, could result in program participants or HUD being over or under charged tenant rent for an extended period. Questioned Costs: Unknown Identification as a Repeat Finding: This is a repeat of finding 2020-001 from the prior year audit. Recommendation: We recommend that the Authority implement additional procedures to ensure HUD-50058 forms are prepared accurately and that errors are detected and corrected in timely manner. In addition, appropriate training and planning should be performed to ensure that future turnover in the organization does not lead to a lapse in internal controls over compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
July 29, 2022 Corrective Action Plan ? 2021 Audit United States Department of Housing and Urban Development Housing Authority of City of Pittsburgh, respectfully submits the following corrective action plan for the year end December 31, 2021. Name and address of independent public accounting firm: Maher Duessel, CPA?s 503 Martindale Street, Suite 600 Pittsburgh, PA 15212 Audit period: January 1, 2021 ? December 31, 2021 The findings from the December 31, 2021 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding 2021-001 U.S. Department of Housing and Urban Development Moving to Work Demonstration Program - ALN 14.881 Reporting Maher Duessel Finding: During our review of HUD-50058 Forms prepared by the Housing Authority of the City of Pittsburgh (Authority) as part of the biennial reexamination process, we noted twelve forms that required corrections subsequent to the original form being processed and/or did not have the required documentation to support the income calculation, due to a lack of functioning internal controls. In all cases of a required correction, the corrections resulted in changes to family income or in calculated rental/housing assistance payments and the corrections were not made in a timely manner. Of the twelve HUD-50058 forms noted, six forms related to the MTW - Low Income Public Housing Program, and six forms were related to the MTW - Housing Choice Voucher Program. HACP Management Response: Action Taken: The HACP will continue to monitor and train staff regarding processes and procedures, to include and not limited to the HUD?s hierarchy of income verification. It should be noted that many public agency systems shutdown due to the initial waive of COVID. Many of the public agencies on which HACP participants rely to obtain required information continue to operate at a deficit. The shut downs, along with the national great resignation snails the process of program participants? ability to get documents required by HUD in time to complete certifications. Income calculations are modified after the initial certification once HACP receives third party verification of the requested information. HACP will continue the process of managerial and audits by the HACP Internal Compliance Department to reduce the necessity of corrections subsequent to the initial submission. Please note the process HACP will follow is as follows: Send notices regarding re-certifications 120 days in advance of the due date, Managers will review reports to assure timely submission of re-certifications The Internal Compliance Department will review a sampling of files from the LIPH and the HCV portfolio Corrections will be made when discovered Payment adjustments will be made to participant accounts when errors are discovered and corrected HACP will offer periodic staff training on re-certifications
2020-001
FAC accepted this audit on August 9, 2021 — management decision was due February 9, 2022.
During our review of 60 HUD-50058 Forms prepared by the Housing Authority of the City of Pittsburgh (Authority) as part of the biennial reexamination process, we noted seven Forms that required corrections subsequent to the original form being processed. In all cases, the corrections resulted in changes to family income or in calculated rental/housing assistance payments and the corrections were not made in a timely manner. Of the seven HUD-50058 Forms noted, one Form related to the MTW - Low Income Public Housing Program, and six Forms were related to the MTW - Housing Choice Voucher Program. Criteria: The Authority is required to prepare and submit HUD-50058, Family Report (OMB No. 2577-0083) (HUD-50058) form each time the Authority completes an admission, annual reexamination, portability move-in, or other change of unit for a family. The form provides HUD and the Authority with vital eligibility data for each program participant such as family composition, family income, the assets and liabilities of program participants, and ultimately provides for the calculation of tenant rent and rental/housing assistance payments for each program participant. Cause: During the year, the Authority experienced turnover within several key positions, including the Housing Choice Voucher Department Director, coupled with other logistical staffing challenges brought on by the COVID-19 pandemic. Effect: HUD-50058 Forms provide essential information to HUD and assist with the determination of program eligibility. In addition, the Form provides for the calculation of tenant rent and rental/housing assistance payments. Inaccurate Forms, combined with the untimely detection of inaccuracies, could result in program participants or HUD being over or under charged tenant rent for an extended period. Questioned Costs: Unknown Recommendation: We recommend that the Authority implement additional procedures to ensure HUD-50058 forms are prepared accurately and that errors are detected and corrected in timely manner. In addition, appropriate training and planning should be performed to ensure that future turnover in the organization does not lead to a lapse in internal controls over compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2020-001 U.S. Department of Housing and Urban Development Moving to Work Demonstration Program - ALN 14.881 Reporting Condition: During our review of 60 HUD-50058 Forms prepared by the Housing Authority of the City of Pittsburgh (Authority) as part of the biennial reexamination process, we noted seven Forms that required corrections subsequent to the original form being processed. In all cases, the corrections resulted in changes to family income or in calculated rental/housing assistance payments and the corrections were not made in a timely manner. Of the seven HUD-50058 Forms noted, one Form related to the MTW - Low Income Public Housing Program, and six Forms were related to the MTW - Housing Choice Voucher Program. Criteria: The Authority is required to prepare and submit HUD-50058, Family Report (OMB No. 2577-0083) (HUD-50058) form each time the Authority completes an admission, annual reexamination, portability move-in, or other change of unit for a family. The form provides HUD and the Authority with vital eligibility data for each program participant such as family composition, family income, the assets and liabilities of program participants, and ultimately provides for the calculation of tenant rent and rental/housing assistance payments for each program participant. Cause: During the year, the Authority experienced turnover within several key positions, including the Housing Choice Voucher Department Director, coupled with other logistical staffing challenges brought on by the COVID-19 pandemic. Effect: HUD-50058 Forms provide essential information to HUD and assist with the determination of program eligibility. In addition, the Form provides for the calculation of tenant rent and rental/housing assistance payments. Inaccurate Forms, combined with the untimely detection of inaccuracies, could result in program participants or HUD being over or under charged tenant rent for an extended period. Questioned Costs: Unknown Recommendation: We recommend that the Authority implement additional procedures to ensure HUD-50058 forms are prepared accurately and that errors are detected and corrected in timely manner. In addition, appropriate training and planning should be performed to ensure that future turnover in the organization does not lead to a lapse in internal controls over compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
Corrective Action Plan ? July 19, 2021 United States Department of Housing and Urban Development Housing Authority of City of Pittsburgh, respectfully submits the following corrective action plan for the year end December 31, 2020. Name and address of independent public accounting firm: Maher Duessel, CPA?s 503 Martindale Street, Suite 600 Pittsburgh, PA 15212 Audit period: January 1, 2020 ? December 31, 2020 The findings from the December 31, 2020 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding 2020-001 U.S. Department of Housing and Urban Development Moving to Work Demonstration Program - ALN 14.881 Reporting Maher Duessel Finding: During our review of 60 HUD-50058 Forms prepared by the Housing Authority of the City of Pittsburgh (Authority) as part of the biennial reexamination process, we noted seven Forms that required corrections subsequent to the original form being processed. In all cases, the corrections resulted in changes to family income or in calculated rental/housing assistance payments and the corrections were not made in a timely manner. Of the seven HUD-50058 Forms noted, one Form related to the MTW - Low Income Public Housing Program, and six Forms were related to the MTW - Housing Choice Voucher Program. We recommend that the Authority implement additional procedures to ensure HUD-50058 forms are prepared accurately and that errors are detected and corrected in a timely manner. In addition, appropriate training and planning should be performed to ensure that future turnover in the organization does not lead to a lapse in internal controls over compliance. HACP Management Response: Action Taken: Management agrees with the finding, and as noted, has identified key causes and has taken actions to address the issues. Additional steps to prevent issues from reoccurring are as follows: ? Hired five (5) processing staff for the HCV Department. 3 Housing Specialists and 2 Port Representatives. ? All of the stated new hires completed the course and passed the certification examination required for their positions. It should be noted that all 5 new hires passed their certification exams on the first attempt. ? Subsequent to passing the certification examination, the new hires went through internal cohort training. The trainers were from the HACP Internal Compliance Department, with one lead trainer. Training for current new hires will be completed July 31, 2021. Training in general for new hires takes 2 months. ? Once staff is fully trained, both the trainer and the staff person must sign a form indicating that the staff is fully competent in each of the actions required to process contracts, certifications, rent increases, interim certifications, etc. Certification for current new hires will be completed July 31, 2021. Certification for new hires in general will be completed at the end of the completion of the 2 months training schedule. ? HACP retained the services of a consulting firm to conduct an assessment on the HCV Department, identify training opportunities, train staff and make suggestions for the HCV Department to operate in the most efficient manner. The contract and services under the contract began in April, 2021 with the consulting firm, CVR & Associates. The contract is for 1 year and is expected to end in April of 2022. ? HCV training will be scheduled in six week intervals. Training will be based on areas of concern found during file audits. The first of the 6-week training schedule will begin no later than Monday, August 6, 2021. ? Marsha H. Grayson, Chief Operations Officer will be responsible for implementing the above outlined corrective action items.
During our review of 60 HUD-50058 submissions to the PIH Information Center (PIC), we noted five submissions that were not completed within the required 60 days (or 90 days during the waiver period related to COVID 19 in 2020). Of the five late submissions, one submission related to the MTW - Low Income Public Housing Program, and four submissions were related to the MTW - Housing Choice Voucher Program. Criteria: The Authority is required to submit HUD-50058, Family Report (OMB No. 2577-0083) (HUD-50058) form electronically to HUD each time the Authority completes an admission, annual reexamination, portability move-in, or other change of unit for a family. HUD-50058 must be submitted no later than 60 calendar days (or 90 days during the waiver period related to COVID 19 in 2020) from the effective date of any action recorded on line 2b of the HUD-50058 in accordance with PIH Notice 2010-25. Cause: During the year, the Authority experienced turnover within several key positions, including the Housing Choice Voucher Department Director, coupled with other logistical staffing challenges brought on by the COVID-19 pandemic. Effect: The Authority had five HUD-50058s that were not submitted to HUD through the PIC system on a timely basis. The data collected on HUD-50058 provides HUD with a picture of the people who participate in subsidized housing programs. The PIC system captures this information and creates reports used to analyze the subsidized housing programs, monitor PHAs, detect fraud, and provide information to Congress and other interested parties. Questioned Costs: Unknown Identification as a Repeat Finding: This is a repeat of findings 2017-001, 2018-002, and 2019-001 from the prior year audits. Recommendation: We recommend that the Authority implement additional procedures to ensure HUD-50058s submitted are all received and accepted by PIC within 60 days, and to the extent they are not, that action be taken to resolve any issues, and that this action be documented. In addition, appropriate training and planning should be performed to ensure that future turnover in the organization does not lead to a lapse in internal controls over compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2020-002 U.S. Department of Housing and Urban Development Moving to Work Demonstration Program - ALN 14.881 Reporting Condition: During our review of 60 HUD-50058 submissions to the PIH Information Center (PIC), we noted five submissions that were not completed within the required 60 days (or 90 days during the waiver period related to COVID 19 in 2020). Of the five late submissions, one submission related to the MTW - Low Income Public Housing Program, and four submissions were related to the MTW - Housing Choice Voucher Program. Criteria: The Authority is required to submit HUD-50058, Family Report (OMB No. 2577-0083) (HUD-50058) form electronically to HUD each time the Authority completes an admission, annual reexamination, portability move-in, or other change of unit for a family. HUD-50058 must be submitted no later than 60 calendar days (or 90 days during the waiver period related to COVID 19 in 2020) from the effective date of any action recorded on line 2b of the HUD-50058 in accordance with PIH Notice 2010-25. Cause: During the year, the Authority experienced turnover within several key positions, including the Housing Choice Voucher Department Director, coupled with other logistical staffing challenges brought on by the COVID-19 pandemic. Effect: The Authority had five HUD-50058s that were not submitted to HUD through the PIC system on a timely basis. The data collected on HUD-50058 provides HUD with a picture of the people who participate in subsidized housing programs. The PIC system captures this information and creates reports used to analyze the subsidized housing programs, monitor PHAs, detect fraud, and provide information to Congress and other interested parties. Questioned Costs: Unknown Identification as a Repeat Finding: This is a repeat of findings 2017-001, 2018-002, and 2019-001 from the prior year audits. Recommendation: We recommend that the Authority implement additional procedures to ensure HUD-50058s submitted are all received and accepted by PIC within 60 days, and to the extent they are not, that action be taken to resolve any issues, and that this action be documented. In addition, appropriate training and planning should be performed to ensure that future turnover in the organization does not lead to a lapse in internal controls over compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
Finding 2020-002 U.S. Department of Housing and Urban Development Moving to Work Demonstration Program - ALN 14.881 Reporting Maher Duessel Finding: During our review of 60 HUD-50058 submissions to the PIH Information Center (PIC), we noted five submissions that were not completed within the required 60 days (or 90 days during the waiver period related to COVID 19 in 2020). Of the five late submissions, one submission related to the MTW - Low Income Public Housing Program, and four submissions were related to the MTW - Housing Choice Voucher Program. We recommend that the Authority implement additional procedures to ensure HUD-50058s submitted are all received and accepted by PIC within 60 days, and to the extent they are not, that action be taken to resolve any issues, and that this action be documented. In addition, appropriate training and planning should be performed to ensure that future turnover in the organization does not lead to a lapse in internal controls over compliance. HACP Management Response: Action Taken: Management agrees with the finding, and as noted, has identified key causes and has taken action to address the issues. Additional steps to prevent issues from reoccurring are as follows: plan. ? Hired two (2) Project Managers to inter alia, monitor PIC, EIV and other reporting systems. ? HACP retained the services of a consulting firm to conduct an assessment on the HCV Department, identify training opportunities, train staff and make suggestions for the HCV Department to operate in the most efficient manner. The contract and services under the contract began in April, 2021 with the consulting firm, CVR & Associates. The contract is for 1 year and is expected to end in April of 2022. ? HCV training will be scheduled in six week intervals. Training will be based on areas of concern found during file audits by the HACP Internal Compliance Department. The first of the 6-week training schedule will begin no later than Monday, August 6, 2021. ? Marsha H. Grayson, Chief Operations Officer will be responsible for implementing the above outlined corrective action items.
2019-001
We examined 30 tenant files related to the MTW - Housing Choice Voucher Program for compliance with inspection requirements. Of the 30 files tested, we noted that for twelve of the files tested, annual inspections were not performed with in a one-year time frame as outline with the Authority?s MTW Annual Plan. Criteria: Under compliance requirements set forth for the program, the Authority is required to perform housing quality inspections at the time of initial occupancy for each housing unit and then at least annually thereafter to ensure units are in decent, safe, and sanitary condition. Cause: During the year, the Authority experienced turnover within several key positions, including the Housing Choice Voucher Department Director, coupled with other logistical staffing challenges brought on by the COVID-19 pandemic. Effect: The Authority had twelve housing units that did not receive housing quality inspections within the required annual timeframe from the previous inspection. Failure to perform timely housing quality inspections could result in unsafe living conditions for tenants of the Authority. Questioned Costs: Unknown Identification as a Repeat Finding: This is a repeat of finding 2019-002 from the prior year audit. Recommendation: We recommend that the Authority implement additional procedures to ensure all housing units receive required inspections in a timely manner. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2020-003 U.S. Department of Housing and Urban Development Moving to Work Demonstration Program - ALN 14.881 Special Tests and Provisions Condition: We examined 30 tenant files related to the MTW - Housing Choice Voucher Program for compliance with inspection requirements. Of the 30 files tested, we noted that for twelve of the files tested, annual inspections were not performed with in a one-year time frame as outline with the Authority?s MTW Annual Plan. Criteria: Under compliance requirements set forth for the program, the Authority is required to perform housing quality inspections at the time of initial occupancy for each housing unit and then at least annually thereafter to ensure units are in decent, safe, and sanitary condition. Cause: During the year, the Authority experienced turnover within several key positions, including the Housing Choice Voucher Department Director, coupled with other logistical staffing challenges brought on by the COVID-19 pandemic. Effect: The Authority had twelve housing units that did not receive housing quality inspections within the required annual timeframe from the previous inspection. Failure to perform timely housing quality inspections could result in unsafe living conditions for tenants of the Authority. Questioned Costs: Unknown Identification as a Repeat Finding: This is a repeat of finding 2019-002 from the prior year audit. Recommendation: We recommend that the Authority implement additional procedures to ensure all housing units receive required inspections in a timely manner. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
Finding 2020-003 U.S. Department of Housing and Urban Development Moving to Work Demonstration Program - ALN 14.881 Special Tests and Provisions Maher Duessel Finding: We examined 30 tenant files related to the MTW - Housing Choice Voucher Program for compliance with inspection requirements. Of the 30 files tested, we noted that for twelve of the files tested, annual inspections were not performed with in a one-year time frame as outline with the Authority?s MTW Annual Plan. We recommend that the Authority implement additional procedures to ensure all housing units receive required inspections in a timely manner. HACP Management Response: Action Taken: Management agrees with the finding, and as noted, has identified key cause and has taken actions to address the issues. Addition septs to prevent issues from reoccurring are as follows: ? Completed paperwork to hire additional inspectors. ? Bi-weekly review of outstanding inspections. The initial bi-weekly review began in July of 2021. ? HACP retained the services of a consulting firm to conduct an assessment on the HCV Department, identify training opportunities, train staff and make suggestions for the HCV Department to operate in the most efficient manner. The contract and services under the contract began in April, 2021 with the consulting firm, CVR & Associates. The contract is for 1 year and is expected to end in April of 2022. ? Proposed an Intergovernmental Agreement with the Allegheny County Housing Authority to conduct quality control inspections of HACP HCV units. The HACP will begin the process for the Intergovernmental Agreement with the Allegheny County Housing Authority to conduct quality control inspections of HACP HCV units in August, 2021. ? Ensure each HCV inspector is trained in HUD?s lead-based paint training certification. The HACP will work with HUD to secure training no later than August 2, 2021. ? Marsha H. Grayson, Chief Operations Officer will be responsible for implementing the above outlined corrective action items. Should the Department of Housing and Urban Development have questions regarding the plan, please contact Marsha Grayson at 412-456-5075. Alternatively I may be contacted at 412-456-5012. Sincerely yours, Caster D. Binion, Executive Director Housing Authority of the City of Pittsburgh
2019-002
FAC accepted this audit on August 6, 2020 — management decision was due February 6, 2021.
During our review of 60 HUD-50058 submissions to the PIH Information Center (PIC), we noted eleven submissions that were not completed within the required 60 days. Of the eleven late submissions, three submissions related to the MTW - Low Income Public Housing Program, and eight submissions were related to the MTW - Housing Choice Voucher Program. Criteria: The Housing Authority of the City of Pittsburgh (Authority) is required to submit HUD-50058, Family Report (OMB No. 2577-0083) (HUD-50058) form electronically to HUD each time the Authority completes an admission, annual reexamination, portability move-in, or other change of unit for a family. HUD-50058 must be submitted no later than 60 calendar days from the effective date of any action recorded on line 2b of the HUD-50058 in accordance with PIH Notice 2010-25. Cause: During the year, the Authority experienced turnover within several key positions, including but not limited to the Chief Administration Officer and the Housing Choice Voucher Department Director. Effect: The Authority had eleven HUD-50058s that were not submitted to HUD through the PIC system on a timely basis. The data collected on HUD-50058 provides HUD with a picture of the people who participate in subsidized housing programs. The PIC system captures this information and creates reports used to analyze the subsidized housing programs, monitor PHAs, detect fraud, and provide information to Congress and other interested parties. Questioned Costs: Unknown Identification as a Repeat Finding: This is a repeat of finding 2017-001 and 2018-002 from the prior year audits. Recommendation: We recommend that the Authority implement additional procedures to ensure HUD-50058s submitted are all received and accepted by PIC within 60 days, and to the extent they are not, that action be taken to resolve any issues, and that this action be documented. In addition, appropriate training and planning should be performed to ensure that future turnover in the organization does not lead to a lapse in internal controls over compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2019-001 U.S. Department of Housing and Urban Development Moving to Work Demonstration Program - CFDA # 14.881 Reporting Condition: During our review of 60 HUD-50058 submissions to the PIH Information Center (PIC), we noted eleven submissions that were not completed within the required 60 days. Of the eleven late submissions, three submissions related to the MTW - Low Income Public Housing Program, and eight submissions were related to the MTW - Housing Choice Voucher Program. Criteria: The Housing Authority of the City of Pittsburgh (Authority) is required to submit HUD-50058, Family Report (OMB No. 2577-0083) (HUD-50058) form electronically to HUD each time the Authority completes an admission, annual reexamination, portability move-in, or other change of unit for a family. HUD-50058 must be submitted no later than 60 calendar days from the effective date of any action recorded on line 2b of the HUD-50058 in accordance with PIH Notice 2010-25. Cause: During the year, the Authority experienced turnover within several key positions, including but not limited to the Chief Administration Officer and the Housing Choice Voucher Department Director. Effect: The Authority had eleven HUD-50058s that were not submitted to HUD through the PIC system on a timely basis. The data collected on HUD-50058 provides HUD with a picture of the people who participate in subsidized housing programs. The PIC system captures this information and creates reports used to analyze the subsidized housing programs, monitor PHAs, detect fraud, and provide information to Congress and other interested parties. Questioned Costs: Unknown Identification as a Repeat Finding: This is a repeat of finding 2017-001 and 2018-002 from the prior year audits. Recommendation: We recommend that the Authority implement additional procedures to ensure HUD-50058s submitted are all received and accepted by PIC within 60 days, and to the extent they are not, that action be taken to resolve any issues, and that this action be documented. In addition, appropriate training and planning should be performed to ensure that future turnover in the organization does not lead to a lapse in internal controls over compliance. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
NEED FROM CLIENT
2018-002
We examined 30 tenant files related to the MTW - Housing Choice Voucher Program for compliance with inspection requirements. Of the 30 files tested, we noted that for three of the files tested, annual inspections were not performed in a timely manner. We also noted one file in which the inspection was performed but failed, and the reinspection was not performed within 30 days after the failed inspection. We also tested an additional 40 MTW ? Housing Choice Voucher tenants specifically for the purpose of identifying whether a reinspection was performed within 30 days of a failed inspection. Of those 40 additional tenants, we noted four instances for which the reinspection occurred in excess of the required 30 days from the failed inspection date, and for which we were not able to view documentation of an extension. Criteria: Under compliance requirements set forth for the program, the Authority is required to perform housing quality inspections at the time of initial occupancy for each housing unit and then at least annually thereafter to ensure units are in decent, safe, and sanitary condition. In addition, should a unit fail inspection, reinspection must occur within 30 days of the failed inspection unless a documented extension is granted to the landlord. Cause: During the year, the Authority experienced turnover within several key positions, including but not limited to the Chief Administration Officer and the Housing Choice Voucher Department Director. Effect: The Authority had three housing units that did not receive housing quality inspections within the required annual timeframe from the previous inspection. The Authority also had four housing units that did not receive a reinspection within 30 days of a failed inspection. Failure to perform timely housing quality inspections could result in unsafe living conditions for tenants of the Authority. Questioned Costs: Unknown Recommendation: We recommend that the Authority implement additional procedures to ensure all housing units receive required inspections and reinspections in a timely manner. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2019-002 U.S. Department of Housing and Urban Development Moving to Work Demonstration Program - CFDA # 14.881 Special Tests and Provisions Condition: We examined 30 tenant files related to the MTW - Housing Choice Voucher Program for compliance with inspection requirements. Of the 30 files tested, we noted that for three of the files tested, annual inspections were not performed in a timely manner. We also noted one file in which the inspection was performed but failed, and the reinspection was not performed within 30 days after the failed inspection. We also tested an additional 40 MTW ? Housing Choice Voucher tenants specifically for the purpose of identifying whether a reinspection was performed within 30 days of a failed inspection. Of those 40 additional tenants, we noted four instances for which the reinspection occurred in excess of the required 30 days from the failed inspection date, and for which we were not able to view documentation of an extension. Criteria: Under compliance requirements set forth for the program, the Authority is required to perform housing quality inspections at the time of initial occupancy for each housing unit and then at least annually thereafter to ensure units are in decent, safe, and sanitary condition. In addition, should a unit fail inspection, reinspection must occur within 30 days of the failed inspection unless a documented extension is granted to the landlord. Cause: During the year, the Authority experienced turnover within several key positions, including but not limited to the Chief Administration Officer and the Housing Choice Voucher Department Director. Effect: The Authority had three housing units that did not receive housing quality inspections within the required annual timeframe from the previous inspection. The Authority also had four housing units that did not receive a reinspection within 30 days of a failed inspection. Failure to perform timely housing quality inspections could result in unsafe living conditions for tenants of the Authority. Questioned Costs: Unknown Recommendation: We recommend that the Authority implement additional procedures to ensure all housing units receive required inspections and reinspections in a timely manner. Views of responsible officials and planned corrective action: Management agrees with the finding. See separate corrective action plan.
NEED FROM CLIENT
FAC accepted this audit on September 24, 2019 — management decision was due March 24, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on August 15, 2018 — management decision was due February 15, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on August 21, 2017 — management decision was due February 21, 2018.
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