FAC Explorer

Audit 314901

FY End
2023-06-30
Total Expended
$21.28M
Findings
38
Programs
10
Organization: Archdiocesan Housing Authority (WA)
Year: 2023 Accepted: 2024-07-11
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
478208 2023-001 Significant Deficiency - N
478209 2023-001 Significant Deficiency - N
478210 2023-001 Significant Deficiency - N
478211 2023-001 Significant Deficiency - N
478212 2023-001 Significant Deficiency - N
478213 2023-001 Significant Deficiency - N
478214 2023-001 Significant Deficiency - N
478215 2023-001 Significant Deficiency - N
478216 2023-001 Significant Deficiency - N
478217 2023-001 Significant Deficiency - N
478218 2023-001 Significant Deficiency - N
478219 2023-001 Significant Deficiency - N
478220 2023-001 Significant Deficiency - N
478221 2023-001 Significant Deficiency - N
478222 2023-001 Significant Deficiency - N
478223 2023-001 Significant Deficiency - N
478224 2023-001 Significant Deficiency - N
478225 2023-001 Significant Deficiency - N
478226 2023-001 Significant Deficiency - N
1054650 2023-001 Significant Deficiency - N
1054651 2023-001 Significant Deficiency - N
1054652 2023-001 Significant Deficiency - N
1054653 2023-001 Significant Deficiency - N
1054654 2023-001 Significant Deficiency - N
1054655 2023-001 Significant Deficiency - N
1054656 2023-001 Significant Deficiency - N
1054657 2023-001 Significant Deficiency - N
1054658 2023-001 Significant Deficiency - N
1054659 2023-001 Significant Deficiency - N
1054660 2023-001 Significant Deficiency - N
1054661 2023-001 Significant Deficiency - N
1054662 2023-001 Significant Deficiency - N
1054663 2023-001 Significant Deficiency - N
1054664 2023-001 Significant Deficiency - N
1054665 2023-001 Significant Deficiency - N
1054666 2023-001 Significant Deficiency - N
1054667 2023-001 Significant Deficiency - N
1054668 2023-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $5.00M Yes 0
14.239 Home Investment Partnerships Program $885,000 - 0
64.024 Va Homeless Providers Grant and Per Diem Program $316,355 - 0
14.182 Section 8 New Construction and Substantial Rehabilitation $271,113 Yes 1
14.267 Continuum of Care Program $232,129 - 0
14.249 Section 8 Moderate Rehabilitation Single Room Occupancy $215,211 Yes 1
14.235 Supportive Housing Program $202,971 - 0
14.191 Multifamily Housing Service Coordinators $67,657 - 0
14.218 Community Development Block Grants/entitlement Grants $56,359 - 0
10.569 Emergency Food Assistance Program (food Commodities) $34,999 - 0

Contacts

Name Title Type
F56HLRACHSH3 Courtney Smith Auditee
2063285661 Alistair Cerretti Auditor
No contacts on file

Notes to SEFA

Title: LOANS WITH CONTINUING COMPLIANCE REQUIREMENTS Accounting Policies: 1. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Organization has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. 2. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. CHS received the loans listed below. The funds were passed through from the U.S. Department of Housing and Urban Development. Loans outstanding at the beginning of the year and loans made during the year are included in the federal expenditures presented in the Schedule. The balance of loans outstanding at June 30, 2023, consisted of: Loan Maturity Number Property Date Balance DL 28-255A St. Martin’s on Westlake 1/5/2028 $ 237,896 DL 28-256 St. Martin’s on Westlake 12/31/2040 102,751 KC-231-941 Max Hale 12/31/2026 300,000 D22526E/F Highland and Tucker 6/30/2034 25,530 B16MC530005 YK Building 11/30/2025 2,574,127 None Emmons 8/2/2029 333,225 None Sumner Commons 12/1/2024 56,239 Total Community Development Block Grant Program 3,629,768 DL 32-281F Bakhita Gardens 12/31/2060 1,299,176 None Monte Cristo 12/31/2047 30,000 KC-216-95 Max Hale 12/31/2026 324,674 5-93-417-1A Max Hale 6/30/2046 599,203 None Katherine's Place 2/1/2054 885,000 6-404-005 Highland and Tucker 6/30/2048 353,579 D22526D Highland and Tucker 6/30/2034 169,787 None Kateri Court 1/31/2046 453,551 None Manresa Apartments 4/1/2050 172,000 None Sumner Townhomes 11/1/2035 112,367 Total Home Investment Partnerships Program 4,399,337 WA 01B30-4001 Monte Cristo Apartments 1/31/2026 120,000 None Villa Santa Maria Apartments 12/31/2022 202,971 Total Supportive Housing Program 322,971 Total $ 8,352,076
Title: BASIS OF PRESENTATION Accounting Policies: 1. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Organization has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. 2. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of CHS, under programs of the federal government for the year ended June 30, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of CHS, it is not intended to and does not present the financial position, changes in net assets, or cash flows of CHS. Excluded from the schedule are the expenditures of HUD project 127-HH004, Sunrise Court Housing, and HUD project 127-EH022, Chancery Place LLC, wholly-owned subsidiaries of CHS, that pursuant to HUD regulations, have been previously audited as separate organizational units as permitted by the Uniform Guidance, Section §200.514.

Finding Details

Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition:  One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition:  One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition:  One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition:  One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition:  One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition:  One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition:  One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition:  One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition:  One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition:  One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition:  One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition:  One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition:  One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition:  One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition:  One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition:  One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition:  One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition:  One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition:  One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition:  One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition:  One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition:  One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition:  One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition:  One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition:  One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition:  One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition:  One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition:  One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition:  One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition:  One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition:  One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition:  One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition:  One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition:  One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition:  One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition:  One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition:  One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Section 8 Project-Based Cluster Assistance Listing Number: 14.182, 14.249 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must provide housing that is decent, safe, and sanitary. To achieve this end, the owner must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323). Condition:  One out of Forty units tested for Section 8 housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Forty units were selected for testing Cause: Documentation of timely completion and review of unit inspections were not maintained. Effect: Units may be out of compliance with Section 8 housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.