Required Reporting

(latest review 8/22)

Link to the PHA HUD reporting schedule may be found here

Management and Performance Reports

Five Year/Annual Plan –  for information on various templates, certification forms and submission instructions go here.  Plan is submitted annually 75 days before the end of the PHA’s fiscal year, electronically on the HUD-provided templates.  A “QUALIFIED” public housing agency meeting the following requirements is exempt from filing Annual Plans:

(1) the sum of public housing dwelling units administered by the agency and the number of vouchers is 550 or fewer and

(2) the agency is not designated as a troubled PHA and does not have a failing score under SEMAP.  A Qualified PHA must still submit a 5-Year Plan

Plan Certifications and other submissions

Send in to HUD in hard copy or electronically with scanned signature on or about the same time the Plan is submitted
► Certification of Compliance (includes Civil Rights) (HUD-50077-ST- HCV-HP and HUD-50077-CRT-SM) – non-qualified PHAs annual submission
► Civil Rights Certification (HUD-50077-CR) for Qualified PHAs only, annual submission
► Certification of Plan Consistency with State or Local Consolidated Plan (HUD-50077-SL) non-qualified PHAs, annually; qualified PHAs, only with 5-Year Plan)

Energy and Performance Information Center (EPIC)
This reporting is designed to collect energy efficiency measures (EEM) being implemented with Capital Fund Formula or RHF grants.   PHAs are required to report their activities in EPIC on an annual basis after the conclusion of each fiscal year; reporting period is the month following the FYE. PHAs must submit a report for all open Formula and RHF (Replacement Housing Factor) Grants.

Capital Fund  activity is also reported in EPIC.   This reporting was put into place in 2017 and PHAs inputted their capital plans and budgets into the system.  Reporting is done only when changes are needed to the plan or budget.   EPIC may be found at:

Public Housing Assessment System (PHAS) – (for a Section 8-only agency, financial reporting also handled through FASS) submit electronically.  As of March, 2011, PHAs were no longer required to self- certify information with respect to PHAS scoring. Information is taken from inspections information submitted by REAC inspectors, FASS submissions (see below), eLOCCS and PIC. To insure good scores, it is important that PHAs accurately and timely report in PIC.

Financial Assessment SubSystem (FASS)  PHA’s accountant generally handles this submission.
Unaudited financial information is submitted within 60 days of the PHA’s FYE.
Audited information is submitted 9 months after the PHA’s FYE.

Section 8 Management Assessment Program (SEMAP) (HUD-52648) submit electronically within 60 days of the PHA’s FYE

Section 3 Summary Report (HUD-60002)
submit with performance reports of all Public Housing and related grant programs (operating and capital funds). If the program does not require a performance report, the report is due no later than 60 days after your FYE.  To submit online, go to

Minority Business Enterprise (MBE) Report (HUD-2516)
applicable to all Public Housing-related contracts of $10,000 or more; is due into the HUD field office by October 10 every year. Generally HUD will notify PHAs when they are needed.

Annual Report (required by State Law) The state Housing Authority law requires that the housing authority prepare an annual report and file it with the City Clerk’s office. This requirement is applicable only to agencies created under LGC, Chapter 392. There is no specification in the law as to what time of the year it must be submitted.

Eminent Domain (state law gives PHAs this authority) According to Senate Bill 28, passed in 2011, any entity with eminent domain authority that wanted to retain that authority was required to send a letter to the Comptroller’s Office by the end of 2012. Entities that submitted letters are listed in the Comptroller’s Lookup Tool at  In 2015, the legislature passed Senate Bill 1812 which required the Comptroller’s Office to set up a data base and collect information from entities authorized by the state to exercise eminent domain. The purpose of this is to provide some transparency so that the public knows who is actually using the eminent
domain authority and where. According to the law, the entities that chose to retain their eminent domain authority are required to submit the required information by February 1 of each year at

Cyber Security Training Certification required as of Texas Legislature, 2019. PHA staff who have access to computers and data in the agency are required to have annual cyber security training approved by the Dept. of Information Resources.  Due June 15 of each year (we recommend this training because it is also recognized by HUD for satisfaction of the EIV Security training requirement. You can take one training to satisfy two requirements)

Occupancy-Related Reports

50058s – Multifamily Tenant Characteristics System
This form must be filled out for every participant in the Public Housing and Section 8 Housing Choice Voucher program. It is submitted electronically for new activity as well as reexamination/redetermination changes on all families. If the PHA’s reporting level falls below 95%, the PHA will be sanctioned.

Financial Reports

Operating Subsidy Forms (Public Housing) due to HUD before the end of the calendar year (this is subject to change but you will be notified by HUD when and how to submit these forms)

► HUD-52722 Calculation of Utility Expense Level
► HUD-52723 Calculation of Operating Subsidy (signed original)
► HUD-50071 Certification of Payments to Influence Federal Transactions
► SF-424 Application for Federal Assistance
► HUD-53087 (only for Mutual Help and Turnkey Homeownership Progs.)

Operating Budget Forms
HUD-52574 PHA Board Resolution – certifying to its review of the operating budget. Resolution must be submitted prior to the beginning of the new fiscal year.

Budget Package – This is sent to HUD ONLY if the PHA is designated as troubled

► HUD-52564 Operating Budget
► HUD-52566 Positions and Salaries
► HUD-52567 Non-Routine Expenditures
► HUD-52571 Admin. Expenses
► HUD-52573 Summary and Justification

Section 8 Voucher Management System (VMS) Reports– due monthly, on 22nd of the month following the month being reported.

eLOCCS Monthly Report on Obligations/Expenditures for Capital Funds Reporting electronically is required by 5 business days after each month ending.

Financial Audit – due 9 months after end of fiscal year but it is a good idea to try to have it ready at least a month earlier, so that there will be enough time to make any corrections and allow the auditor sufficient time to submit required information for FASS. For agencies with under $750,000 annual expenditures, full audit is not required; however, a financial statement audit is recommended for all PHAs. A copy of the audit report must be sent to the HUD field office.

Annual Local Debt Report – Local Government Code  140.008 requires political subdivisions of the state to annually compile certain debt obligation data from the preceding fiscal year and either report it to the Comptroller of Public Accounts for posting on the Comptroller’s website or post the information on their own websites. Political subdivisions must report the required information within 180 days of the end of the most recently completed fiscal year. Reporting deadlines are located at

Unclaimed Property Reporting – All financial institutions, businesses, government entities, and organizations that are holding abandoned property belonging to Texas residents should file a report with the Texas Comptroller’s office. The kinds of property that PHAs might have include:
• Uncashed/Outstanding Payroll Check (at least 1 year old)
• Uncashed/Outstanding Check payable to a Vendor or Contractor at least 3 years old
• Former Tenant’s Overpayment of Rent Resulting in a Credit Balance at least 3 yrs old
• Former Tenant’s Remaining Security Deposit Balance at least 3 years old

Review your records every year, as of March 1, and determine if you have any property for which you have had no contact with the owner for the applicable abandonment period. Reporting information can be found at

Negative reports are not required. Holder reports are only required in years when you actually have abandoned property to remit.

Employment-Related Reports

Unemployment Tax Quarterly Report (C-3) – due by 30 days after each calendar year quarter ending

IRS 941 Tax Quarterly Report – due by 30 days after each calendar year quarter ending

W2 – employees – send out by end of January

1099 – contractors/Section 8 landlords to whom you paid at least $600 send out by end of January

W3 – submission of W2s by end of February

1096 – submission of 1099s by end of February

W-9 (optional) – good for verifying contractors’ ID numbers

For New Hires

► I-9 – Employment Eligibility Verification (keep in personnel file for three years)
► New Hire Form (send to ENHR Operations Center, P. O. Box 149224, Austin, 78714-9224 within 20 days of new employee’s first day) or report online at

Maintenance Wage Rate Determination – this form is provided by HUD; they will send it to the PHA for signature and return. PHA will keep a copy posted on its bulletin board

Semi-Annual Labor Standards Enforcement Report (HUD-4710) due twice a year in April and October; mailed to HUD field LR Office.

Other Forms that may be applicable

► Modernization Completion forms (old CIAP/CGP projects)
► AMCC – Actual Modernization Cost Certificate (HUD-53001)
► ACGCC – Actual Comprehensive Grant Cost Certificate (HUD-52839)