Once your auditor completes your annual audit, it is submitted to HUD electronically using the following process: First, the PHA enters the data into HUD’s filing system. Once the data is entered, the PHA’s auditor performs an agreed-upon procedures engagement to make certain
that the data entered into the filing system match the information reported in the annual audit. If the auditor finds any errors, the
submission is returned to the PHA for correction. If the auditor determines that the information matches, the submission is verified and
is then ready to be transmitted to HUD. The final transmission to HUD should be done by the PHA, to indicate that it is taking
responsibility for the submission.