Audit 338916

Finding 2924-001 - Annual HQS Inspections Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Assistance Listing Number: 14.871 Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matter Criteria or Specific Requirement: 24 CFR sections 982.158(d) and 982.405(b) state that the PHA must inspect the unit leased to a family at least bi-annually to determine if the unit meets Housing Quality Standards (HQS) and the PHA must conduct qualify control re-inspections. The PHA must prepare a unit inspection report. Condition: During the testing of the Housing Choice Voucher Program tenant files for review of annual inspections, a deficiency was noted in one file. Context: During our testing of 60 files for HQS inspection criteria, we noted the following: - 1 of 60 files tested had an inspection that was not performed within the bi-annual period. Questioned Costs: Unable to determine. Cause: Prior to 2021, NOHA did not have written procedures in place for documenting inspections. NOHA applied the COVID waivers which allowed for more than 24 months in between inspections; and, NOHA attempted to acquire landlord self-certifications but in a small number of cases, did not receive the certification or it was not received by the due date. Effect: The Authority is not in compliance with HUD regulations. Repeat Finding: Yes, prior year finding number was 2023-003 Recommendation: The Authority should review their HQS inspection policies to ensure that all inspections are performed timely, and that all necessary documentation is maintained for each inspection. View of Responsible Officials: There is no disagreement with this audit finding.

Finding 2924-001 - Annual HQS Inspections Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Assistance Listing Number: 14.871 Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matter Criteria or Specific Requirement: 24 CFR sections 982.158(d) and 982.405(b) state that the PHA must inspect the unit leased to a family at least bi-annually to determine if the unit meets Housing Quality Standards (HQS) and the PHA must conduct qualify control re-inspections. The PHA must prepare a unit inspection report. Condition: During the testing of the Housing Choice Voucher Program tenant files for review of annual inspections, a deficiency was noted in one file. Context: During our testing of 60 files for HQS inspection criteria, we noted the following: - 1 of 60 files tested had an inspection that was not performed within the bi-annual period. Questioned Costs: Unable to determine. Cause: Prior to 2021, NOHA did not have written procedures in place for documenting inspections. NOHA applied the COVID waivers which allowed for more than 24 months in between inspections; and, NOHA attempted to acquire landlord self-certifications but in a small number of cases, did not receive the certification or it was not received by the due date. Effect: The Authority is not in compliance with HUD regulations. Repeat Finding: Yes, prior year finding number was 2023-003 Recommendation: The Authority should review their HQS inspection policies to ensure that all inspections are performed timely, and that all necessary documentation is maintained for each inspection. View of Responsible Officials: There is no disagreement with this audit finding.

Finding 2924-001 - Annual HQS Inspections Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Assistance Listing Number: 14.871 Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matter Criteria or Specific Requirement: 24 CFR sections 982.158(d) and 982.405(b) state that the PHA must inspect the unit leased to a family at least bi-annually to determine if the unit meets Housing Quality Standards (HQS) and the PHA must conduct qualify control re-inspections. The PHA must prepare a unit inspection report. Condition: During the testing of the Housing Choice Voucher Program tenant files for review of annual inspections, a deficiency was noted in one file. Context: During our testing of 60 files for HQS inspection criteria, we noted the following: - 1 of 60 files tested had an inspection that was not performed within the bi-annual period. Questioned Costs: Unable to determine. Cause: Prior to 2021, NOHA did not have written procedures in place for documenting inspections. NOHA applied the COVID waivers which allowed for more than 24 months in between inspections; and, NOHA attempted to acquire landlord self-certifications but in a small number of cases, did not receive the certification or it was not received by the due date. Effect: The Authority is not in compliance with HUD regulations. Repeat Finding: Yes, prior year finding number was 2023-003 Recommendation: The Authority should review their HQS inspection policies to ensure that all inspections are performed timely, and that all necessary documentation is maintained for each inspection. View of Responsible Officials: There is no disagreement with this audit finding.

Finding 2924-001 - Annual HQS Inspections Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Assistance Listing Number: 14.871 Award Period: 7/1/2023-6/30/2024 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matter Criteria or Specific Requirement: 24 CFR sections 982.158(d) and 982.405(b) state that the PHA must inspect the unit leased to a family at least bi-annually to determine if the unit meets Housing Quality Standards (HQS) and the PHA must conduct qualify control re-inspections. The PHA must prepare a unit inspection report. Condition: During the testing of the Housing Choice Voucher Program tenant files for review of annual inspections, a deficiency was noted in one file. Context: During our testing of 60 files for HQS inspection criteria, we noted the following: - 1 of 60 files tested had an inspection that was not performed within the bi-annual period. Questioned Costs: Unable to determine. Cause: Prior to 2021, NOHA did not have written procedures in place for documenting inspections. NOHA applied the COVID waivers which allowed for more than 24 months in between inspections; and, NOHA attempted to acquire landlord self-certifications but in a small number of cases, did not receive the certification or it was not received by the due date. Effect: The Authority is not in compliance with HUD regulations. Repeat Finding: Yes, prior year finding number was 2023-003 Recommendation: The Authority should review their HQS inspection policies to ensure that all inspections are performed timely, and that all necessary documentation is maintained for each inspection. View of Responsible Officials: There is no disagreement with this audit finding.