HOME Investment Partnership Program
Assistance Listing Number 14.239
U.S. Department of Housing and Urban Development
Criteria or Specific Requirement – Special Tests and Provisions -Housing Quality Standards, 24 CFR Sections 92.209(i)), 92.251(f), and 92.504(d)
Condition – The spreadsheet used by the Corporation for tracking of the status of housing quality inspections was not followed, and he position responsible for performing the inspections became vacant during the year which caused certain property inspections to become delinquent.
Questioned Costs – N/A
Context – Housing quality inspections of 14 of 25 properties were delinquent at June 30, 2024. We did not sample the population as 100% of the population was analyzed.
Effect – Housing quality property standards may be unmet, and the situation could go undetected by the Corporation.
Prior Year Auditing Finding – N/A
Cause – The position responsible for the Corporation was vacant during the year, and no other personnel in the department completed the required housing quality inspections.
Recommendation – We recommend the Corporation utilized a tracking system to ensure properties are subject to housing quality inspections within their required timeframe. Further, we recommend the Corporation develop a contingency plan to ensure the inspections are completed if the position remains vacant.
HOME Investment Partnership Program
Assistance Listing Number 14.239
U.S. Department of Housing and Urban Development
Criteria or Specific Requirement – Special Tests and Provisions -Housing Quality Standards, 24 CFR Sections 92.209(i)), 92.251(f), and 92.504(d)
Condition – The spreadsheet used by the Corporation for tracking of the status of housing quality inspections was not followed, and he position responsible for performing the inspections became vacant during the year which caused certain property inspections to become delinquent.
Questioned Costs – N/A
Context – Housing quality inspections of 14 of 25 properties were delinquent at June 30, 2024. We did not sample the population as 100% of the population was analyzed.
Effect – Housing quality property standards may be unmet, and the situation could go undetected by the Corporation.
Prior Year Auditing Finding – N/A
Cause – The position responsible for the Corporation was vacant during the year, and no other personnel in the department completed the required housing quality inspections.
Recommendation – We recommend the Corporation utilized a tracking system to ensure properties are subject to housing quality inspections within their required timeframe. Further, we recommend the Corporation develop a contingency plan to ensure the inspections are completed if the position remains vacant.
2024-002 Housing Opportunities for Persons with AIDS
Assistance Listing Number 14.241
U.S. Department of Housing and Urban Development
Criteria or Specific Requirement – Reporting – Under the requirement of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred to as the “Transparency Act” that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS)
Condition – The Corporation did not report the subaward information for the fiscal year ended June 30, 2024.
Questioned Costs – N/A
Context – One of the Corporation’s ten subawards was initially selected for testing under the program. The Corporation did not report the subaward information for the approximately $779,000 passed through to sub recipient in fiscal year 2024. The sample was not intended to be, and was not, a statistically valid sample. Upon further discussion and analysis, the Corporation did not report the subaward information for any of the subawards, which totaled approximately $2,380,000 in fiscal year 2024.
Effect – The Corporation did not report the subaward information as required.
Prior Year Auditing Finding – N/A
Cause – The Corporation did not have adequate controls or procedures in place to identify the applicable reporting requirements and ensure the information was filed accurately and timely.
Recommendation – We recommend the Corporation implement policies and procedures to ensure required reports are completed and filed by their respective due dates as required by the grant agreement and Uniform Guidance.
HOME Investment Partnership Program
Assistance Listing Number 14.239
U.S. Department of Housing and Urban Development
Criteria or Specific Requirement – Special Tests and Provisions -Housing Quality Standards, 24 CFR Sections 92.209(i)), 92.251(f), and 92.504(d)
Condition – The spreadsheet used by the Corporation for tracking of the status of housing quality inspections was not followed, and he position responsible for performing the inspections became vacant during the year which caused certain property inspections to become delinquent.
Questioned Costs – N/A
Context – Housing quality inspections of 14 of 25 properties were delinquent at June 30, 2024. We did not sample the population as 100% of the population was analyzed.
Effect – Housing quality property standards may be unmet, and the situation could go undetected by the Corporation.
Prior Year Auditing Finding – N/A
Cause – The position responsible for the Corporation was vacant during the year, and no other personnel in the department completed the required housing quality inspections.
Recommendation – We recommend the Corporation utilized a tracking system to ensure properties are subject to housing quality inspections within their required timeframe. Further, we recommend the Corporation develop a contingency plan to ensure the inspections are completed if the position remains vacant.
HOME Investment Partnership Program
Assistance Listing Number 14.239
U.S. Department of Housing and Urban Development
Criteria or Specific Requirement – Special Tests and Provisions -Housing Quality Standards, 24 CFR Sections 92.209(i)), 92.251(f), and 92.504(d)
Condition – The spreadsheet used by the Corporation for tracking of the status of housing quality inspections was not followed, and he position responsible for performing the inspections became vacant during the year which caused certain property inspections to become delinquent.
Questioned Costs – N/A
Context – Housing quality inspections of 14 of 25 properties were delinquent at June 30, 2024. We did not sample the population as 100% of the population was analyzed.
Effect – Housing quality property standards may be unmet, and the situation could go undetected by the Corporation.
Prior Year Auditing Finding – N/A
Cause – The position responsible for the Corporation was vacant during the year, and no other personnel in the department completed the required housing quality inspections.
Recommendation – We recommend the Corporation utilized a tracking system to ensure properties are subject to housing quality inspections within their required timeframe. Further, we recommend the Corporation develop a contingency plan to ensure the inspections are completed if the position remains vacant.
2024-002 Housing Opportunities for Persons with AIDS
Assistance Listing Number 14.241
U.S. Department of Housing and Urban Development
Criteria or Specific Requirement – Reporting – Under the requirement of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred to as the “Transparency Act” that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS)
Condition – The Corporation did not report the subaward information for the fiscal year ended June 30, 2024.
Questioned Costs – N/A
Context – One of the Corporation’s ten subawards was initially selected for testing under the program. The Corporation did not report the subaward information for the approximately $779,000 passed through to sub recipient in fiscal year 2024. The sample was not intended to be, and was not, a statistically valid sample. Upon further discussion and analysis, the Corporation did not report the subaward information for any of the subawards, which totaled approximately $2,380,000 in fiscal year 2024.
Effect – The Corporation did not report the subaward information as required.
Prior Year Auditing Finding – N/A
Cause – The Corporation did not have adequate controls or procedures in place to identify the applicable reporting requirements and ensure the information was filed accurately and timely.
Recommendation – We recommend the Corporation implement policies and procedures to ensure required reports are completed and filed by their respective due dates as required by the grant agreement and Uniform Guidance.