U.S. Department of Housing and Urban Development
Federal Program Name: Home Investment Partnerships Program
Assistance Listing Number 14.239
Significant Deficiency and Non-Material Non-Compliance – Special Tests – Wage Rate Requirements
Finding 2024-001
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The non-federal entity is also required to notify contractors and subcontractors of the requirements to comply with the Wage Rate Requirements and obtain copies of certified payrolls.
Condition: For one construction contractor selected for testing, it was discovered through audit procedures that the City was not collecting the weekly certified payroll forms for two active projects to ensure they were being completed and in compliance with federal wage rate requirements. However, the City was obtaining certifications that the pay amounts charged were correct via the pay request applications being submitted by the contractor to the City.
Context: We selected one construction contractor to test that weekly certified payrolls were being completed and maintained by the City on active projects the contractor was working on.
Questioned Costs: No questioned costs reported.Effect: The City would be unable to identify when contractors did not comply with the wage rate requirements.
Cause: The City's Housing and Neighborhoods department did not request from contractors and subcontractors working on the grant for the weekly certified payrolls as required.
Recommendation: We recommend management collect the weekly certified payrolls from construction contractors actively working on projects funded by the grant and verify that the amounts reported are correct.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Housing and Urban Development
Federal Program Name: Home Investment Partnerships Program
Assistance Listing Number 14.239
Significant Deficiency and Non-Material Non-Compliance – Special Tests – Housing Quality Standards
Finding 2024-002
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The grantee is also required to perform the required inspections to ensure that property standards were met and any needed repairs were completed timely.
Condition: For one of the four housing unit contracts, the City was not able to provide support that repairs were completed. For the other three housing unit contracts, there was no formal evidence available that the required housing quality inspections occurred timely or completed annually as required by grant guidelines.
Context: We tested four housing unit contracts that were completed using grant funds.
Questioned Costs: No questioned costs reported.
Effect: The City would not be able to ensure that proper housing quality standards are being met.
Cause: The City's Housing and Neighborhoods department did not have a system in place to ensure that housing units serviced under the grant were having the required inspections or needed repairs completed timely based on grant terms and conditions.
Recommendation: We recommend the City implement and maintain a tracking system and documentation to ensure all grant funded housing units have housing quality inspections and needed repairs performed on a timely basis.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Housing and Urban Development
Federal Program Name: Home Investment Partnerships Program
Assistance Listing Number 14.239
Significant Deficiency and Non-Material Non-Compliance – Special Tests – Wage Rate Requirements
Finding 2024-001
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The non-federal entity is also required to notify contractors and subcontractors of the requirements to comply with the Wage Rate Requirements and obtain copies of certified payrolls.
Condition: For one construction contractor selected for testing, it was discovered through audit procedures that the City was not collecting the weekly certified payroll forms for two active projects to ensure they were being completed and in compliance with federal wage rate requirements. However, the City was obtaining certifications that the pay amounts charged were correct via the pay request applications being submitted by the contractor to the City.
Context: We selected one construction contractor to test that weekly certified payrolls were being completed and maintained by the City on active projects the contractor was working on.
Questioned Costs: No questioned costs reported.Effect: The City would be unable to identify when contractors did not comply with the wage rate requirements.
Cause: The City's Housing and Neighborhoods department did not request from contractors and subcontractors working on the grant for the weekly certified payrolls as required.
Recommendation: We recommend management collect the weekly certified payrolls from construction contractors actively working on projects funded by the grant and verify that the amounts reported are correct.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Housing and Urban Development
Federal Program Name: Home Investment Partnerships Program
Assistance Listing Number 14.239
Significant Deficiency and Non-Material Non-Compliance – Special Tests – Housing Quality Standards
Finding 2024-002
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The grantee is also required to perform the required inspections to ensure that property standards were met and any needed repairs were completed timely.
Condition: For one of the four housing unit contracts, the City was not able to provide support that repairs were completed. For the other three housing unit contracts, there was no formal evidence available that the required housing quality inspections occurred timely or completed annually as required by grant guidelines.
Context: We tested four housing unit contracts that were completed using grant funds.
Questioned Costs: No questioned costs reported.
Effect: The City would not be able to ensure that proper housing quality standards are being met.
Cause: The City's Housing and Neighborhoods department did not have a system in place to ensure that housing units serviced under the grant were having the required inspections or needed repairs completed timely based on grant terms and conditions.
Recommendation: We recommend the City implement and maintain a tracking system and documentation to ensure all grant funded housing units have housing quality inspections and needed repairs performed on a timely basis.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Housing and Urban Development
Federal Program Name: Home Investment Partnerships Program
Assistance Listing Number 14.239
Significant Deficiency and Non-Material Non-Compliance – Special Tests – Wage Rate Requirements
Finding 2024-001
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The non-federal entity is also required to notify contractors and subcontractors of the requirements to comply with the Wage Rate Requirements and obtain copies of certified payrolls.
Condition: For one construction contractor selected for testing, it was discovered through audit procedures that the City was not collecting the weekly certified payroll forms for two active projects to ensure they were being completed and in compliance with federal wage rate requirements. However, the City was obtaining certifications that the pay amounts charged were correct via the pay request applications being submitted by the contractor to the City.
Context: We selected one construction contractor to test that weekly certified payrolls were being completed and maintained by the City on active projects the contractor was working on.
Questioned Costs: No questioned costs reported.Effect: The City would be unable to identify when contractors did not comply with the wage rate requirements.
Cause: The City's Housing and Neighborhoods department did not request from contractors and subcontractors working on the grant for the weekly certified payrolls as required.
Recommendation: We recommend management collect the weekly certified payrolls from construction contractors actively working on projects funded by the grant and verify that the amounts reported are correct.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Housing and Urban Development
Federal Program Name: Home Investment Partnerships Program
Assistance Listing Number 14.239
Significant Deficiency and Non-Material Non-Compliance – Special Tests – Housing Quality Standards
Finding 2024-002
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The grantee is also required to perform the required inspections to ensure that property standards were met and any needed repairs were completed timely.
Condition: For one of the four housing unit contracts, the City was not able to provide support that repairs were completed. For the other three housing unit contracts, there was no formal evidence available that the required housing quality inspections occurred timely or completed annually as required by grant guidelines.
Context: We tested four housing unit contracts that were completed using grant funds.
Questioned Costs: No questioned costs reported.
Effect: The City would not be able to ensure that proper housing quality standards are being met.
Cause: The City's Housing and Neighborhoods department did not have a system in place to ensure that housing units serviced under the grant were having the required inspections or needed repairs completed timely based on grant terms and conditions.
Recommendation: We recommend the City implement and maintain a tracking system and documentation to ensure all grant funded housing units have housing quality inspections and needed repairs performed on a timely basis.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Housing and Urban Development
Federal Program Name: Home Investment Partnerships Program
Assistance Listing Number 14.239
Significant Deficiency and Non-Material Non-Compliance – Special Tests – Wage Rate Requirements
Finding 2024-001
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The non-federal entity is also required to notify contractors and subcontractors of the requirements to comply with the Wage Rate Requirements and obtain copies of certified payrolls.
Condition: For one construction contractor selected for testing, it was discovered through audit procedures that the City was not collecting the weekly certified payroll forms for two active projects to ensure they were being completed and in compliance with federal wage rate requirements. However, the City was obtaining certifications that the pay amounts charged were correct via the pay request applications being submitted by the contractor to the City.
Context: We selected one construction contractor to test that weekly certified payrolls were being completed and maintained by the City on active projects the contractor was working on.
Questioned Costs: No questioned costs reported.Effect: The City would be unable to identify when contractors did not comply with the wage rate requirements.
Cause: The City's Housing and Neighborhoods department did not request from contractors and subcontractors working on the grant for the weekly certified payrolls as required.
Recommendation: We recommend management collect the weekly certified payrolls from construction contractors actively working on projects funded by the grant and verify that the amounts reported are correct.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Housing and Urban Development
Federal Program Name: Home Investment Partnerships Program
Assistance Listing Number 14.239
Significant Deficiency and Non-Material Non-Compliance – Special Tests – Housing Quality Standards
Finding 2024-002
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The grantee is also required to perform the required inspections to ensure that property standards were met and any needed repairs were completed timely.
Condition: For one of the four housing unit contracts, the City was not able to provide support that repairs were completed. For the other three housing unit contracts, there was no formal evidence available that the required housing quality inspections occurred timely or completed annually as required by grant guidelines.
Context: We tested four housing unit contracts that were completed using grant funds.
Questioned Costs: No questioned costs reported.
Effect: The City would not be able to ensure that proper housing quality standards are being met.
Cause: The City's Housing and Neighborhoods department did not have a system in place to ensure that housing units serviced under the grant were having the required inspections or needed repairs completed timely based on grant terms and conditions.
Recommendation: We recommend the City implement and maintain a tracking system and documentation to ensure all grant funded housing units have housing quality inspections and needed repairs performed on a timely basis.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Housing and Urban Development
Federal Program Name: Home Investment Partnerships Program
Assistance Listing Number 14.239
Significant Deficiency and Non-Material Non-Compliance – Special Tests – Wage Rate Requirements
Finding 2024-001
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The non-federal entity is also required to notify contractors and subcontractors of the requirements to comply with the Wage Rate Requirements and obtain copies of certified payrolls.
Condition: For one construction contractor selected for testing, it was discovered through audit procedures that the City was not collecting the weekly certified payroll forms for two active projects to ensure they were being completed and in compliance with federal wage rate requirements. However, the City was obtaining certifications that the pay amounts charged were correct via the pay request applications being submitted by the contractor to the City.
Context: We selected one construction contractor to test that weekly certified payrolls were being completed and maintained by the City on active projects the contractor was working on.
Questioned Costs: No questioned costs reported.Effect: The City would be unable to identify when contractors did not comply with the wage rate requirements.
Cause: The City's Housing and Neighborhoods department did not request from contractors and subcontractors working on the grant for the weekly certified payrolls as required.
Recommendation: We recommend management collect the weekly certified payrolls from construction contractors actively working on projects funded by the grant and verify that the amounts reported are correct.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Housing and Urban Development
Federal Program Name: Home Investment Partnerships Program
Assistance Listing Number 14.239
Significant Deficiency and Non-Material Non-Compliance – Special Tests – Housing Quality Standards
Finding 2024-002
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The grantee is also required to perform the required inspections to ensure that property standards were met and any needed repairs were completed timely.
Condition: For one of the four housing unit contracts, the City was not able to provide support that repairs were completed. For the other three housing unit contracts, there was no formal evidence available that the required housing quality inspections occurred timely or completed annually as required by grant guidelines.
Context: We tested four housing unit contracts that were completed using grant funds.
Questioned Costs: No questioned costs reported.
Effect: The City would not be able to ensure that proper housing quality standards are being met.
Cause: The City's Housing and Neighborhoods department did not have a system in place to ensure that housing units serviced under the grant were having the required inspections or needed repairs completed timely based on grant terms and conditions.
Recommendation: We recommend the City implement and maintain a tracking system and documentation to ensure all grant funded housing units have housing quality inspections and needed repairs performed on a timely basis.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Housing and Urban Development
Federal Program Name: Home Investment Partnerships Program
Assistance Listing Number 14.239
Significant Deficiency and Non-Material Non-Compliance – Special Tests – Wage Rate Requirements
Finding 2024-001
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The non-federal entity is also required to notify contractors and subcontractors of the requirements to comply with the Wage Rate Requirements and obtain copies of certified payrolls.
Condition: For one construction contractor selected for testing, it was discovered through audit procedures that the City was not collecting the weekly certified payroll forms for two active projects to ensure they were being completed and in compliance with federal wage rate requirements. However, the City was obtaining certifications that the pay amounts charged were correct via the pay request applications being submitted by the contractor to the City.
Context: We selected one construction contractor to test that weekly certified payrolls were being completed and maintained by the City on active projects the contractor was working on.
Questioned Costs: No questioned costs reported.Effect: The City would be unable to identify when contractors did not comply with the wage rate requirements.
Cause: The City's Housing and Neighborhoods department did not request from contractors and subcontractors working on the grant for the weekly certified payrolls as required.
Recommendation: We recommend management collect the weekly certified payrolls from construction contractors actively working on projects funded by the grant and verify that the amounts reported are correct.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Housing and Urban Development
Federal Program Name: Home Investment Partnerships Program
Assistance Listing Number 14.239
Significant Deficiency and Non-Material Non-Compliance – Special Tests – Housing Quality Standards
Finding 2024-002
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The grantee is also required to perform the required inspections to ensure that property standards were met and any needed repairs were completed timely.
Condition: For one of the four housing unit contracts, the City was not able to provide support that repairs were completed. For the other three housing unit contracts, there was no formal evidence available that the required housing quality inspections occurred timely or completed annually as required by grant guidelines.
Context: We tested four housing unit contracts that were completed using grant funds.
Questioned Costs: No questioned costs reported.
Effect: The City would not be able to ensure that proper housing quality standards are being met.
Cause: The City's Housing and Neighborhoods department did not have a system in place to ensure that housing units serviced under the grant were having the required inspections or needed repairs completed timely based on grant terms and conditions.
Recommendation: We recommend the City implement and maintain a tracking system and documentation to ensure all grant funded housing units have housing quality inspections and needed repairs performed on a timely basis.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Housing and Urban Development
Federal Program Name: Home Investment Partnerships Program
Assistance Listing Number 14.239
Significant Deficiency and Non-Material Non-Compliance – Special Tests – Wage Rate Requirements
Finding 2024-001
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The non-federal entity is also required to notify contractors and subcontractors of the requirements to comply with the Wage Rate Requirements and obtain copies of certified payrolls.
Condition: For one construction contractor selected for testing, it was discovered through audit procedures that the City was not collecting the weekly certified payroll forms for two active projects to ensure they were being completed and in compliance with federal wage rate requirements. However, the City was obtaining certifications that the pay amounts charged were correct via the pay request applications being submitted by the contractor to the City.
Context: We selected one construction contractor to test that weekly certified payrolls were being completed and maintained by the City on active projects the contractor was working on.
Questioned Costs: No questioned costs reported.Effect: The City would be unable to identify when contractors did not comply with the wage rate requirements.
Cause: The City's Housing and Neighborhoods department did not request from contractors and subcontractors working on the grant for the weekly certified payrolls as required.
Recommendation: We recommend management collect the weekly certified payrolls from construction contractors actively working on projects funded by the grant and verify that the amounts reported are correct.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Housing and Urban Development
Federal Program Name: Home Investment Partnerships Program
Assistance Listing Number 14.239
Significant Deficiency and Non-Material Non-Compliance – Special Tests – Housing Quality Standards
Finding 2024-002
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The grantee is also required to perform the required inspections to ensure that property standards were met and any needed repairs were completed timely.
Condition: For one of the four housing unit contracts, the City was not able to provide support that repairs were completed. For the other three housing unit contracts, there was no formal evidence available that the required housing quality inspections occurred timely or completed annually as required by grant guidelines.
Context: We tested four housing unit contracts that were completed using grant funds.
Questioned Costs: No questioned costs reported.
Effect: The City would not be able to ensure that proper housing quality standards are being met.
Cause: The City's Housing and Neighborhoods department did not have a system in place to ensure that housing units serviced under the grant were having the required inspections or needed repairs completed timely based on grant terms and conditions.
Recommendation: We recommend the City implement and maintain a tracking system and documentation to ensure all grant funded housing units have housing quality inspections and needed repairs performed on a timely basis.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Housing and Urban Development
Federal Program Name: Home Investment Partnerships Program
Assistance Listing Number 14.239
Significant Deficiency and Non-Material Non-Compliance – Special Tests – Wage Rate Requirements
Finding 2024-001
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The non-federal entity is also required to notify contractors and subcontractors of the requirements to comply with the Wage Rate Requirements and obtain copies of certified payrolls.
Condition: For one construction contractor selected for testing, it was discovered through audit procedures that the City was not collecting the weekly certified payroll forms for two active projects to ensure they were being completed and in compliance with federal wage rate requirements. However, the City was obtaining certifications that the pay amounts charged were correct via the pay request applications being submitted by the contractor to the City.
Context: We selected one construction contractor to test that weekly certified payrolls were being completed and maintained by the City on active projects the contractor was working on.
Questioned Costs: No questioned costs reported.Effect: The City would be unable to identify when contractors did not comply with the wage rate requirements.
Cause: The City's Housing and Neighborhoods department did not request from contractors and subcontractors working on the grant for the weekly certified payrolls as required.
Recommendation: We recommend management collect the weekly certified payrolls from construction contractors actively working on projects funded by the grant and verify that the amounts reported are correct.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Housing and Urban Development
Federal Program Name: Home Investment Partnerships Program
Assistance Listing Number 14.239
Significant Deficiency and Non-Material Non-Compliance – Special Tests – Housing Quality Standards
Finding 2024-002
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The grantee is also required to perform the required inspections to ensure that property standards were met and any needed repairs were completed timely.
Condition: For one of the four housing unit contracts, the City was not able to provide support that repairs were completed. For the other three housing unit contracts, there was no formal evidence available that the required housing quality inspections occurred timely or completed annually as required by grant guidelines.
Context: We tested four housing unit contracts that were completed using grant funds.
Questioned Costs: No questioned costs reported.
Effect: The City would not be able to ensure that proper housing quality standards are being met.
Cause: The City's Housing and Neighborhoods department did not have a system in place to ensure that housing units serviced under the grant were having the required inspections or needed repairs completed timely based on grant terms and conditions.
Recommendation: We recommend the City implement and maintain a tracking system and documentation to ensure all grant funded housing units have housing quality inspections and needed repairs performed on a timely basis.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Housing and Urban Development
Federal Program Name: Home Investment Partnerships Program
Assistance Listing Number 14.239
Significant Deficiency and Non-Material Non-Compliance – Special Tests – Wage Rate Requirements
Finding 2024-001
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The non-federal entity is also required to notify contractors and subcontractors of the requirements to comply with the Wage Rate Requirements and obtain copies of certified payrolls.
Condition: For one construction contractor selected for testing, it was discovered through audit procedures that the City was not collecting the weekly certified payroll forms for two active projects to ensure they were being completed and in compliance with federal wage rate requirements. However, the City was obtaining certifications that the pay amounts charged were correct via the pay request applications being submitted by the contractor to the City.
Context: We selected one construction contractor to test that weekly certified payrolls were being completed and maintained by the City on active projects the contractor was working on.
Questioned Costs: No questioned costs reported.Effect: The City would be unable to identify when contractors did not comply with the wage rate requirements.
Cause: The City's Housing and Neighborhoods department did not request from contractors and subcontractors working on the grant for the weekly certified payrolls as required.
Recommendation: We recommend management collect the weekly certified payrolls from construction contractors actively working on projects funded by the grant and verify that the amounts reported are correct.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Housing and Urban Development
Federal Program Name: Home Investment Partnerships Program
Assistance Listing Number 14.239
Significant Deficiency and Non-Material Non-Compliance – Special Tests – Housing Quality Standards
Finding 2024-002
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The grantee is also required to perform the required inspections to ensure that property standards were met and any needed repairs were completed timely.
Condition: For one of the four housing unit contracts, the City was not able to provide support that repairs were completed. For the other three housing unit contracts, there was no formal evidence available that the required housing quality inspections occurred timely or completed annually as required by grant guidelines.
Context: We tested four housing unit contracts that were completed using grant funds.
Questioned Costs: No questioned costs reported.
Effect: The City would not be able to ensure that proper housing quality standards are being met.
Cause: The City's Housing and Neighborhoods department did not have a system in place to ensure that housing units serviced under the grant were having the required inspections or needed repairs completed timely based on grant terms and conditions.
Recommendation: We recommend the City implement and maintain a tracking system and documentation to ensure all grant funded housing units have housing quality inspections and needed repairs performed on a timely basis.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Housing and Urban Development
Federal Program Name: Home Investment Partnerships Program
Assistance Listing Number 14.239
Significant Deficiency and Non-Material Non-Compliance – Special Tests – Wage Rate Requirements
Finding 2024-001
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The non-federal entity is also required to notify contractors and subcontractors of the requirements to comply with the Wage Rate Requirements and obtain copies of certified payrolls.
Condition: For one construction contractor selected for testing, it was discovered through audit procedures that the City was not collecting the weekly certified payroll forms for two active projects to ensure they were being completed and in compliance with federal wage rate requirements. However, the City was obtaining certifications that the pay amounts charged were correct via the pay request applications being submitted by the contractor to the City.
Context: We selected one construction contractor to test that weekly certified payrolls were being completed and maintained by the City on active projects the contractor was working on.
Questioned Costs: No questioned costs reported.Effect: The City would be unable to identify when contractors did not comply with the wage rate requirements.
Cause: The City's Housing and Neighborhoods department did not request from contractors and subcontractors working on the grant for the weekly certified payrolls as required.
Recommendation: We recommend management collect the weekly certified payrolls from construction contractors actively working on projects funded by the grant and verify that the amounts reported are correct.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Housing and Urban Development
Federal Program Name: Home Investment Partnerships Program
Assistance Listing Number 14.239
Significant Deficiency and Non-Material Non-Compliance – Special Tests – Housing Quality Standards
Finding 2024-002
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The grantee is also required to perform the required inspections to ensure that property standards were met and any needed repairs were completed timely.
Condition: For one of the four housing unit contracts, the City was not able to provide support that repairs were completed. For the other three housing unit contracts, there was no formal evidence available that the required housing quality inspections occurred timely or completed annually as required by grant guidelines.
Context: We tested four housing unit contracts that were completed using grant funds.
Questioned Costs: No questioned costs reported.
Effect: The City would not be able to ensure that proper housing quality standards are being met.
Cause: The City's Housing and Neighborhoods department did not have a system in place to ensure that housing units serviced under the grant were having the required inspections or needed repairs completed timely based on grant terms and conditions.
Recommendation: We recommend the City implement and maintain a tracking system and documentation to ensure all grant funded housing units have housing quality inspections and needed repairs performed on a timely basis.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Housing and Urban Development
Federal Program Name: Home Investment Partnerships Program
Assistance Listing Number 14.239
Significant Deficiency and Non-Material Non-Compliance – Special Tests – Wage Rate Requirements
Finding 2024-001
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The non-federal entity is also required to notify contractors and subcontractors of the requirements to comply with the Wage Rate Requirements and obtain copies of certified payrolls.
Condition: For one construction contractor selected for testing, it was discovered through audit procedures that the City was not collecting the weekly certified payroll forms for two active projects to ensure they were being completed and in compliance with federal wage rate requirements. However, the City was obtaining certifications that the pay amounts charged were correct via the pay request applications being submitted by the contractor to the City.
Context: We selected one construction contractor to test that weekly certified payrolls were being completed and maintained by the City on active projects the contractor was working on.
Questioned Costs: No questioned costs reported.Effect: The City would be unable to identify when contractors did not comply with the wage rate requirements.
Cause: The City's Housing and Neighborhoods department did not request from contractors and subcontractors working on the grant for the weekly certified payrolls as required.
Recommendation: We recommend management collect the weekly certified payrolls from construction contractors actively working on projects funded by the grant and verify that the amounts reported are correct.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Housing and Urban Development
Federal Program Name: Home Investment Partnerships Program
Assistance Listing Number 14.239
Significant Deficiency and Non-Material Non-Compliance – Special Tests – Housing Quality Standards
Finding 2024-002
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The grantee is also required to perform the required inspections to ensure that property standards were met and any needed repairs were completed timely.
Condition: For one of the four housing unit contracts, the City was not able to provide support that repairs were completed. For the other three housing unit contracts, there was no formal evidence available that the required housing quality inspections occurred timely or completed annually as required by grant guidelines.
Context: We tested four housing unit contracts that were completed using grant funds.
Questioned Costs: No questioned costs reported.
Effect: The City would not be able to ensure that proper housing quality standards are being met.
Cause: The City's Housing and Neighborhoods department did not have a system in place to ensure that housing units serviced under the grant were having the required inspections or needed repairs completed timely based on grant terms and conditions.
Recommendation: We recommend the City implement and maintain a tracking system and documentation to ensure all grant funded housing units have housing quality inspections and needed repairs performed on a timely basis.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Housing and Urban Development
Federal Program Name: Home Investment Partnerships Program
Assistance Listing Number 14.239
Significant Deficiency and Non-Material Non-Compliance – Special Tests – Wage Rate Requirements
Finding 2024-001
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The non-federal entity is also required to notify contractors and subcontractors of the requirements to comply with the Wage Rate Requirements and obtain copies of certified payrolls.
Condition: For one construction contractor selected for testing, it was discovered through audit procedures that the City was not collecting the weekly certified payroll forms for two active projects to ensure they were being completed and in compliance with federal wage rate requirements. However, the City was obtaining certifications that the pay amounts charged were correct via the pay request applications being submitted by the contractor to the City.
Context: We selected one construction contractor to test that weekly certified payrolls were being completed and maintained by the City on active projects the contractor was working on.
Questioned Costs: No questioned costs reported.Effect: The City would be unable to identify when contractors did not comply with the wage rate requirements.
Cause: The City's Housing and Neighborhoods department did not request from contractors and subcontractors working on the grant for the weekly certified payrolls as required.
Recommendation: We recommend management collect the weekly certified payrolls from construction contractors actively working on projects funded by the grant and verify that the amounts reported are correct.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Housing and Urban Development
Federal Program Name: Home Investment Partnerships Program
Assistance Listing Number 14.239
Significant Deficiency and Non-Material Non-Compliance – Special Tests – Housing Quality Standards
Finding 2024-002
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The grantee is also required to perform the required inspections to ensure that property standards were met and any needed repairs were completed timely.
Condition: For one of the four housing unit contracts, the City was not able to provide support that repairs were completed. For the other three housing unit contracts, there was no formal evidence available that the required housing quality inspections occurred timely or completed annually as required by grant guidelines.
Context: We tested four housing unit contracts that were completed using grant funds.
Questioned Costs: No questioned costs reported.
Effect: The City would not be able to ensure that proper housing quality standards are being met.
Cause: The City's Housing and Neighborhoods department did not have a system in place to ensure that housing units serviced under the grant were having the required inspections or needed repairs completed timely based on grant terms and conditions.
Recommendation: We recommend the City implement and maintain a tracking system and documentation to ensure all grant funded housing units have housing quality inspections and needed repairs performed on a timely basis.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Housing and Urban Development
Federal Program Name: Home Investment Partnerships Program
Assistance Listing Number 14.239
Significant Deficiency and Non-Material Non-Compliance – Special Tests – Wage Rate Requirements
Finding 2024-001
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The non-federal entity is also required to notify contractors and subcontractors of the requirements to comply with the Wage Rate Requirements and obtain copies of certified payrolls.
Condition: For one construction contractor selected for testing, it was discovered through audit procedures that the City was not collecting the weekly certified payroll forms for two active projects to ensure they were being completed and in compliance with federal wage rate requirements. However, the City was obtaining certifications that the pay amounts charged were correct via the pay request applications being submitted by the contractor to the City.
Context: We selected one construction contractor to test that weekly certified payrolls were being completed and maintained by the City on active projects the contractor was working on.
Questioned Costs: No questioned costs reported.Effect: The City would be unable to identify when contractors did not comply with the wage rate requirements.
Cause: The City's Housing and Neighborhoods department did not request from contractors and subcontractors working on the grant for the weekly certified payrolls as required.
Recommendation: We recommend management collect the weekly certified payrolls from construction contractors actively working on projects funded by the grant and verify that the amounts reported are correct.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Housing and Urban Development
Federal Program Name: Home Investment Partnerships Program
Assistance Listing Number 14.239
Significant Deficiency and Non-Material Non-Compliance – Special Tests – Housing Quality Standards
Finding 2024-002
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The grantee is also required to perform the required inspections to ensure that property standards were met and any needed repairs were completed timely.
Condition: For one of the four housing unit contracts, the City was not able to provide support that repairs were completed. For the other three housing unit contracts, there was no formal evidence available that the required housing quality inspections occurred timely or completed annually as required by grant guidelines.
Context: We tested four housing unit contracts that were completed using grant funds.
Questioned Costs: No questioned costs reported.
Effect: The City would not be able to ensure that proper housing quality standards are being met.
Cause: The City's Housing and Neighborhoods department did not have a system in place to ensure that housing units serviced under the grant were having the required inspections or needed repairs completed timely based on grant terms and conditions.
Recommendation: We recommend the City implement and maintain a tracking system and documentation to ensure all grant funded housing units have housing quality inspections and needed repairs performed on a timely basis.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Housing and Urban Development
Federal Program Name: Home Investment Partnerships Program
Assistance Listing Number 14.239
Significant Deficiency and Non-Material Non-Compliance – Special Tests – Wage Rate Requirements
Finding 2024-001
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The non-federal entity is also required to notify contractors and subcontractors of the requirements to comply with the Wage Rate Requirements and obtain copies of certified payrolls.
Condition: For one construction contractor selected for testing, it was discovered through audit procedures that the City was not collecting the weekly certified payroll forms for two active projects to ensure they were being completed and in compliance with federal wage rate requirements. However, the City was obtaining certifications that the pay amounts charged were correct via the pay request applications being submitted by the contractor to the City.
Context: We selected one construction contractor to test that weekly certified payrolls were being completed and maintained by the City on active projects the contractor was working on.
Questioned Costs: No questioned costs reported.Effect: The City would be unable to identify when contractors did not comply with the wage rate requirements.
Cause: The City's Housing and Neighborhoods department did not request from contractors and subcontractors working on the grant for the weekly certified payrolls as required.
Recommendation: We recommend management collect the weekly certified payrolls from construction contractors actively working on projects funded by the grant and verify that the amounts reported are correct.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
U.S. Department of Housing and Urban Development
Federal Program Name: Home Investment Partnerships Program
Assistance Listing Number 14.239
Significant Deficiency and Non-Material Non-Compliance – Special Tests – Housing Quality Standards
Finding 2024-002
Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The grantee is also required to perform the required inspections to ensure that property standards were met and any needed repairs were completed timely.
Condition: For one of the four housing unit contracts, the City was not able to provide support that repairs were completed. For the other three housing unit contracts, there was no formal evidence available that the required housing quality inspections occurred timely or completed annually as required by grant guidelines.
Context: We tested four housing unit contracts that were completed using grant funds.
Questioned Costs: No questioned costs reported.
Effect: The City would not be able to ensure that proper housing quality standards are being met.
Cause: The City's Housing and Neighborhoods department did not have a system in place to ensure that housing units serviced under the grant were having the required inspections or needed repairs completed timely based on grant terms and conditions.
Recommendation: We recommend the City implement and maintain a tracking system and documentation to ensure all grant funded housing units have housing quality inspections and needed repairs performed on a timely basis.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.