FAC Explorer

Audit 352192

FY End
2024-12-31
Total Expended
$2.85M
Findings
28
Programs
1
Organization: The Housing Company and Subsidiaries (ID)
Year: 2024 Accepted: 2025-04-01
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
553598 2024-001 Material Weakness - N
553599 2024-001 Material Weakness - N
553600 2024-001 Material Weakness - N
553601 2024-001 Material Weakness - N
553602 2024-001 Material Weakness - N
553603 2024-001 Material Weakness - N
553604 2024-001 Material Weakness - N
553605 2024-001 Material Weakness - N
553606 2024-001 Material Weakness - N
553607 2024-001 Material Weakness - N
553608 2024-001 Material Weakness - N
553609 2024-001 Material Weakness - N
553610 2024-001 Material Weakness - N
553611 2024-001 Material Weakness - N
1130040 2024-001 Material Weakness - N
1130041 2024-001 Material Weakness - N
1130042 2024-001 Material Weakness - N
1130043 2024-001 Material Weakness - N
1130044 2024-001 Material Weakness - N
1130045 2024-001 Material Weakness - N
1130046 2024-001 Material Weakness - N
1130047 2024-001 Material Weakness - N
1130048 2024-001 Material Weakness - N
1130049 2024-001 Material Weakness - N
1130050 2024-001 Material Weakness - N
1130051 2024-001 Material Weakness - N
1130052 2024-001 Material Weakness - N
1130053 2024-001 Material Weakness - N

Programs

ALN Program Spent Major Findings
14.195 Project-Based Rental Assistance (pbra) $52,153 Yes 1

Contacts

Name Title Type
M6PNMLHLX1A8 Tracie Bradley Auditee
2083314750 Jodi Daugherty Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - BASIS OF PRESENTATION Accounting Policies: Expenditures reported in the schedule are reported on the accrual basis of accounting. When applicable, 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. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: Housing does not draw for indirect administrative expenses and has not elected to use the 10% de minimus cost rate. The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of The Housing Company and Subsidiaries (Housing) under programs of the federal government for the year ended December 31, 2024. The information 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 Housing, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Housing.
Title: NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported in the schedule are reported on the accrual basis of accounting. When applicable, 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. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: Housing does not draw for indirect administrative expenses and has not elected to use the 10% de minimus cost rate. Expenditures reported in the schedule are reported on the accrual basis of accounting. When applicable, 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. No federal financial assistance has been provided to a subrecipient.
Title: NOTE 3 - Accounting Policies: Expenditures reported in the schedule are reported on the accrual basis of accounting. When applicable, 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. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: Housing does not draw for indirect administrative expenses and has not elected to use the 10% de minimus cost rate. Housing does not draw for indirect administrative expenses and has not elected to use the 10% de minimus cost rate.

Finding Details

Finding 2024-001
Department of Housing and Urban Development Federal Financial Assistance Listing 14.195 Section 8 Project‐Based Cluster ‐ Project Based Rental Assistance (PBRA) ‐ Section 8 Housing Assistance Payment Program Compliance Requirement: Special Test and Provisions – Housing Quality Standards Type of Finding: Material Weakness in internal control over compliance Criteria: The Public Housing Agency or owner must provide housing that is decent, safe, and sanitary. To achieve this end, the Public Housing Agency or 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: Annual housing quality inspections did not occur at one of the properties operating under Section 8 during 2024. Cause: Turnover at the property management level caused the annual inspections to not take place in 2024. Effect: Annual inspections did not occur on units at one of the properties during 2024. Questioned Costs: None reported. Context/Sampling: A non statistical sample of 60 units out of 465 units were selected for special test and provision testing. Repeat Finding from Prior Year: No Recommendation: Management should implement a compensating control at an overall company level that ensures annual inspections are occurring at all properties operated under Section 8. Views of Responsible Officials: Housing’s management agrees with the finding.
Finding 2024-001
Department of Housing and Urban Development Federal Financial Assistance Listing 14.195 Section 8 Project‐Based Cluster ‐ Project Based Rental Assistance (PBRA) ‐ Section 8 Housing Assistance Payment Program Compliance Requirement: Special Test and Provisions – Housing Quality Standards Type of Finding: Material Weakness in internal control over compliance Criteria: The Public Housing Agency or owner must provide housing that is decent, safe, and sanitary. To achieve this end, the Public Housing Agency or 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: Annual housing quality inspections did not occur at one of the properties operating under Section 8 during 2024. Cause: Turnover at the property management level caused the annual inspections to not take place in 2024. Effect: Annual inspections did not occur on units at one of the properties during 2024. Questioned Costs: None reported. Context/Sampling: A non statistical sample of 60 units out of 465 units were selected for special test and provision testing. Repeat Finding from Prior Year: No Recommendation: Management should implement a compensating control at an overall company level that ensures annual inspections are occurring at all properties operated under Section 8. Views of Responsible Officials: Housing’s management agrees with the finding.
Finding 2024-001
Department of Housing and Urban Development Federal Financial Assistance Listing 14.195 Section 8 Project‐Based Cluster ‐ Project Based Rental Assistance (PBRA) ‐ Section 8 Housing Assistance Payment Program Compliance Requirement: Special Test and Provisions – Housing Quality Standards Type of Finding: Material Weakness in internal control over compliance Criteria: The Public Housing Agency or owner must provide housing that is decent, safe, and sanitary. To achieve this end, the Public Housing Agency or 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: Annual housing quality inspections did not occur at one of the properties operating under Section 8 during 2024. Cause: Turnover at the property management level caused the annual inspections to not take place in 2024. Effect: Annual inspections did not occur on units at one of the properties during 2024. Questioned Costs: None reported. Context/Sampling: A non statistical sample of 60 units out of 465 units were selected for special test and provision testing. Repeat Finding from Prior Year: No Recommendation: Management should implement a compensating control at an overall company level that ensures annual inspections are occurring at all properties operated under Section 8. Views of Responsible Officials: Housing’s management agrees with the finding.
Finding 2024-001
Department of Housing and Urban Development Federal Financial Assistance Listing 14.195 Section 8 Project‐Based Cluster ‐ Project Based Rental Assistance (PBRA) ‐ Section 8 Housing Assistance Payment Program Compliance Requirement: Special Test and Provisions – Housing Quality Standards Type of Finding: Material Weakness in internal control over compliance Criteria: The Public Housing Agency or owner must provide housing that is decent, safe, and sanitary. To achieve this end, the Public Housing Agency or 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: Annual housing quality inspections did not occur at one of the properties operating under Section 8 during 2024. Cause: Turnover at the property management level caused the annual inspections to not take place in 2024. Effect: Annual inspections did not occur on units at one of the properties during 2024. Questioned Costs: None reported. Context/Sampling: A non statistical sample of 60 units out of 465 units were selected for special test and provision testing. Repeat Finding from Prior Year: No Recommendation: Management should implement a compensating control at an overall company level that ensures annual inspections are occurring at all properties operated under Section 8. Views of Responsible Officials: Housing’s management agrees with the finding.
Finding 2024-001
Department of Housing and Urban Development Federal Financial Assistance Listing 14.195 Section 8 Project‐Based Cluster ‐ Project Based Rental Assistance (PBRA) ‐ Section 8 Housing Assistance Payment Program Compliance Requirement: Special Test and Provisions – Housing Quality Standards Type of Finding: Material Weakness in internal control over compliance Criteria: The Public Housing Agency or owner must provide housing that is decent, safe, and sanitary. To achieve this end, the Public Housing Agency or 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: Annual housing quality inspections did not occur at one of the properties operating under Section 8 during 2024. Cause: Turnover at the property management level caused the annual inspections to not take place in 2024. Effect: Annual inspections did not occur on units at one of the properties during 2024. Questioned Costs: None reported. Context/Sampling: A non statistical sample of 60 units out of 465 units were selected for special test and provision testing. Repeat Finding from Prior Year: No Recommendation: Management should implement a compensating control at an overall company level that ensures annual inspections are occurring at all properties operated under Section 8. Views of Responsible Officials: Housing’s management agrees with the finding.
Finding 2024-001
Department of Housing and Urban Development Federal Financial Assistance Listing 14.195 Section 8 Project‐Based Cluster ‐ Project Based Rental Assistance (PBRA) ‐ Section 8 Housing Assistance Payment Program Compliance Requirement: Special Test and Provisions – Housing Quality Standards Type of Finding: Material Weakness in internal control over compliance Criteria: The Public Housing Agency or owner must provide housing that is decent, safe, and sanitary. To achieve this end, the Public Housing Agency or 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: Annual housing quality inspections did not occur at one of the properties operating under Section 8 during 2024. Cause: Turnover at the property management level caused the annual inspections to not take place in 2024. Effect: Annual inspections did not occur on units at one of the properties during 2024. Questioned Costs: None reported. Context/Sampling: A non statistical sample of 60 units out of 465 units were selected for special test and provision testing. Repeat Finding from Prior Year: No Recommendation: Management should implement a compensating control at an overall company level that ensures annual inspections are occurring at all properties operated under Section 8. Views of Responsible Officials: Housing’s management agrees with the finding.
Finding 2024-001
Department of Housing and Urban Development Federal Financial Assistance Listing 14.195 Section 8 Project‐Based Cluster ‐ Project Based Rental Assistance (PBRA) ‐ Section 8 Housing Assistance Payment Program Compliance Requirement: Special Test and Provisions – Housing Quality Standards Type of Finding: Material Weakness in internal control over compliance Criteria: The Public Housing Agency or owner must provide housing that is decent, safe, and sanitary. To achieve this end, the Public Housing Agency or 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: Annual housing quality inspections did not occur at one of the properties operating under Section 8 during 2024. Cause: Turnover at the property management level caused the annual inspections to not take place in 2024. Effect: Annual inspections did not occur on units at one of the properties during 2024. Questioned Costs: None reported. Context/Sampling: A non statistical sample of 60 units out of 465 units were selected for special test and provision testing. Repeat Finding from Prior Year: No Recommendation: Management should implement a compensating control at an overall company level that ensures annual inspections are occurring at all properties operated under Section 8. Views of Responsible Officials: Housing’s management agrees with the finding.
Finding 2024-001
Department of Housing and Urban Development Federal Financial Assistance Listing 14.195 Section 8 Project‐Based Cluster ‐ Project Based Rental Assistance (PBRA) ‐ Section 8 Housing Assistance Payment Program Compliance Requirement: Special Test and Provisions – Housing Quality Standards Type of Finding: Material Weakness in internal control over compliance Criteria: The Public Housing Agency or owner must provide housing that is decent, safe, and sanitary. To achieve this end, the Public Housing Agency or 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: Annual housing quality inspections did not occur at one of the properties operating under Section 8 during 2024. Cause: Turnover at the property management level caused the annual inspections to not take place in 2024. Effect: Annual inspections did not occur on units at one of the properties during 2024. Questioned Costs: None reported. Context/Sampling: A non statistical sample of 60 units out of 465 units were selected for special test and provision testing. Repeat Finding from Prior Year: No Recommendation: Management should implement a compensating control at an overall company level that ensures annual inspections are occurring at all properties operated under Section 8. Views of Responsible Officials: Housing’s management agrees with the finding.
Finding 2024-001
Department of Housing and Urban Development Federal Financial Assistance Listing 14.195 Section 8 Project‐Based Cluster ‐ Project Based Rental Assistance (PBRA) ‐ Section 8 Housing Assistance Payment Program Compliance Requirement: Special Test and Provisions – Housing Quality Standards Type of Finding: Material Weakness in internal control over compliance Criteria: The Public Housing Agency or owner must provide housing that is decent, safe, and sanitary. To achieve this end, the Public Housing Agency or 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: Annual housing quality inspections did not occur at one of the properties operating under Section 8 during 2024. Cause: Turnover at the property management level caused the annual inspections to not take place in 2024. Effect: Annual inspections did not occur on units at one of the properties during 2024. Questioned Costs: None reported. Context/Sampling: A non statistical sample of 60 units out of 465 units were selected for special test and provision testing. Repeat Finding from Prior Year: No Recommendation: Management should implement a compensating control at an overall company level that ensures annual inspections are occurring at all properties operated under Section 8. Views of Responsible Officials: Housing’s management agrees with the finding.
Finding 2024-001
Department of Housing and Urban Development Federal Financial Assistance Listing 14.195 Section 8 Project‐Based Cluster ‐ Project Based Rental Assistance (PBRA) ‐ Section 8 Housing Assistance Payment Program Compliance Requirement: Special Test and Provisions – Housing Quality Standards Type of Finding: Material Weakness in internal control over compliance Criteria: The Public Housing Agency or owner must provide housing that is decent, safe, and sanitary. To achieve this end, the Public Housing Agency or 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: Annual housing quality inspections did not occur at one of the properties operating under Section 8 during 2024. Cause: Turnover at the property management level caused the annual inspections to not take place in 2024. Effect: Annual inspections did not occur on units at one of the properties during 2024. Questioned Costs: None reported. Context/Sampling: A non statistical sample of 60 units out of 465 units were selected for special test and provision testing. Repeat Finding from Prior Year: No Recommendation: Management should implement a compensating control at an overall company level that ensures annual inspections are occurring at all properties operated under Section 8. Views of Responsible Officials: Housing’s management agrees with the finding.
Finding 2024-001
Department of Housing and Urban Development Federal Financial Assistance Listing 14.195 Section 8 Project‐Based Cluster ‐ Project Based Rental Assistance (PBRA) ‐ Section 8 Housing Assistance Payment Program Compliance Requirement: Special Test and Provisions – Housing Quality Standards Type of Finding: Material Weakness in internal control over compliance Criteria: The Public Housing Agency or owner must provide housing that is decent, safe, and sanitary. To achieve this end, the Public Housing Agency or 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: Annual housing quality inspections did not occur at one of the properties operating under Section 8 during 2024. Cause: Turnover at the property management level caused the annual inspections to not take place in 2024. Effect: Annual inspections did not occur on units at one of the properties during 2024. Questioned Costs: None reported. Context/Sampling: A non statistical sample of 60 units out of 465 units were selected for special test and provision testing. Repeat Finding from Prior Year: No Recommendation: Management should implement a compensating control at an overall company level that ensures annual inspections are occurring at all properties operated under Section 8. Views of Responsible Officials: Housing’s management agrees with the finding.
Finding 2024-001
Department of Housing and Urban Development Federal Financial Assistance Listing 14.195 Section 8 Project‐Based Cluster ‐ Project Based Rental Assistance (PBRA) ‐ Section 8 Housing Assistance Payment Program Compliance Requirement: Special Test and Provisions – Housing Quality Standards Type of Finding: Material Weakness in internal control over compliance Criteria: The Public Housing Agency or owner must provide housing that is decent, safe, and sanitary. To achieve this end, the Public Housing Agency or 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: Annual housing quality inspections did not occur at one of the properties operating under Section 8 during 2024. Cause: Turnover at the property management level caused the annual inspections to not take place in 2024. Effect: Annual inspections did not occur on units at one of the properties during 2024. Questioned Costs: None reported. Context/Sampling: A non statistical sample of 60 units out of 465 units were selected for special test and provision testing. Repeat Finding from Prior Year: No Recommendation: Management should implement a compensating control at an overall company level that ensures annual inspections are occurring at all properties operated under Section 8. Views of Responsible Officials: Housing’s management agrees with the finding.
Finding 2024-001
Department of Housing and Urban Development Federal Financial Assistance Listing 14.195 Section 8 Project‐Based Cluster ‐ Project Based Rental Assistance (PBRA) ‐ Section 8 Housing Assistance Payment Program Compliance Requirement: Special Test and Provisions – Housing Quality Standards Type of Finding: Material Weakness in internal control over compliance Criteria: The Public Housing Agency or owner must provide housing that is decent, safe, and sanitary. To achieve this end, the Public Housing Agency or 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: Annual housing quality inspections did not occur at one of the properties operating under Section 8 during 2024. Cause: Turnover at the property management level caused the annual inspections to not take place in 2024. Effect: Annual inspections did not occur on units at one of the properties during 2024. Questioned Costs: None reported. Context/Sampling: A non statistical sample of 60 units out of 465 units were selected for special test and provision testing. Repeat Finding from Prior Year: No Recommendation: Management should implement a compensating control at an overall company level that ensures annual inspections are occurring at all properties operated under Section 8. Views of Responsible Officials: Housing’s management agrees with the finding.
Finding 2024-001
Department of Housing and Urban Development Federal Financial Assistance Listing 14.195 Section 8 Project‐Based Cluster ‐ Project Based Rental Assistance (PBRA) ‐ Section 8 Housing Assistance Payment Program Compliance Requirement: Special Test and Provisions – Housing Quality Standards Type of Finding: Material Weakness in internal control over compliance Criteria: The Public Housing Agency or owner must provide housing that is decent, safe, and sanitary. To achieve this end, the Public Housing Agency or 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: Annual housing quality inspections did not occur at one of the properties operating under Section 8 during 2024. Cause: Turnover at the property management level caused the annual inspections to not take place in 2024. Effect: Annual inspections did not occur on units at one of the properties during 2024. Questioned Costs: None reported. Context/Sampling: A non statistical sample of 60 units out of 465 units were selected for special test and provision testing. Repeat Finding from Prior Year: No Recommendation: Management should implement a compensating control at an overall company level that ensures annual inspections are occurring at all properties operated under Section 8. Views of Responsible Officials: Housing’s management agrees with the finding.
Finding 2024-001
Department of Housing and Urban Development Federal Financial Assistance Listing 14.195 Section 8 Project‐Based Cluster ‐ Project Based Rental Assistance (PBRA) ‐ Section 8 Housing Assistance Payment Program Compliance Requirement: Special Test and Provisions – Housing Quality Standards Type of Finding: Material Weakness in internal control over compliance Criteria: The Public Housing Agency or owner must provide housing that is decent, safe, and sanitary. To achieve this end, the Public Housing Agency or 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: Annual housing quality inspections did not occur at one of the properties operating under Section 8 during 2024. Cause: Turnover at the property management level caused the annual inspections to not take place in 2024. Effect: Annual inspections did not occur on units at one of the properties during 2024. Questioned Costs: None reported. Context/Sampling: A non statistical sample of 60 units out of 465 units were selected for special test and provision testing. Repeat Finding from Prior Year: No Recommendation: Management should implement a compensating control at an overall company level that ensures annual inspections are occurring at all properties operated under Section 8. Views of Responsible Officials: Housing’s management agrees with the finding.
Finding 2024-001
Department of Housing and Urban Development Federal Financial Assistance Listing 14.195 Section 8 Project‐Based Cluster ‐ Project Based Rental Assistance (PBRA) ‐ Section 8 Housing Assistance Payment Program Compliance Requirement: Special Test and Provisions – Housing Quality Standards Type of Finding: Material Weakness in internal control over compliance Criteria: The Public Housing Agency or owner must provide housing that is decent, safe, and sanitary. To achieve this end, the Public Housing Agency or 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: Annual housing quality inspections did not occur at one of the properties operating under Section 8 during 2024. Cause: Turnover at the property management level caused the annual inspections to not take place in 2024. Effect: Annual inspections did not occur on units at one of the properties during 2024. Questioned Costs: None reported. Context/Sampling: A non statistical sample of 60 units out of 465 units were selected for special test and provision testing. Repeat Finding from Prior Year: No Recommendation: Management should implement a compensating control at an overall company level that ensures annual inspections are occurring at all properties operated under Section 8. Views of Responsible Officials: Housing’s management agrees with the finding.
Finding 2024-001
Department of Housing and Urban Development Federal Financial Assistance Listing 14.195 Section 8 Project‐Based Cluster ‐ Project Based Rental Assistance (PBRA) ‐ Section 8 Housing Assistance Payment Program Compliance Requirement: Special Test and Provisions – Housing Quality Standards Type of Finding: Material Weakness in internal control over compliance Criteria: The Public Housing Agency or owner must provide housing that is decent, safe, and sanitary. To achieve this end, the Public Housing Agency or 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: Annual housing quality inspections did not occur at one of the properties operating under Section 8 during 2024. Cause: Turnover at the property management level caused the annual inspections to not take place in 2024. Effect: Annual inspections did not occur on units at one of the properties during 2024. Questioned Costs: None reported. Context/Sampling: A non statistical sample of 60 units out of 465 units were selected for special test and provision testing. Repeat Finding from Prior Year: No Recommendation: Management should implement a compensating control at an overall company level that ensures annual inspections are occurring at all properties operated under Section 8. Views of Responsible Officials: Housing’s management agrees with the finding.
Finding 2024-001
Department of Housing and Urban Development Federal Financial Assistance Listing 14.195 Section 8 Project‐Based Cluster ‐ Project Based Rental Assistance (PBRA) ‐ Section 8 Housing Assistance Payment Program Compliance Requirement: Special Test and Provisions – Housing Quality Standards Type of Finding: Material Weakness in internal control over compliance Criteria: The Public Housing Agency or owner must provide housing that is decent, safe, and sanitary. To achieve this end, the Public Housing Agency or 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: Annual housing quality inspections did not occur at one of the properties operating under Section 8 during 2024. Cause: Turnover at the property management level caused the annual inspections to not take place in 2024. Effect: Annual inspections did not occur on units at one of the properties during 2024. Questioned Costs: None reported. Context/Sampling: A non statistical sample of 60 units out of 465 units were selected for special test and provision testing. Repeat Finding from Prior Year: No Recommendation: Management should implement a compensating control at an overall company level that ensures annual inspections are occurring at all properties operated under Section 8. Views of Responsible Officials: Housing’s management agrees with the finding.
Finding 2024-001
Department of Housing and Urban Development Federal Financial Assistance Listing 14.195 Section 8 Project‐Based Cluster ‐ Project Based Rental Assistance (PBRA) ‐ Section 8 Housing Assistance Payment Program Compliance Requirement: Special Test and Provisions – Housing Quality Standards Type of Finding: Material Weakness in internal control over compliance Criteria: The Public Housing Agency or owner must provide housing that is decent, safe, and sanitary. To achieve this end, the Public Housing Agency or 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: Annual housing quality inspections did not occur at one of the properties operating under Section 8 during 2024. Cause: Turnover at the property management level caused the annual inspections to not take place in 2024. Effect: Annual inspections did not occur on units at one of the properties during 2024. Questioned Costs: None reported. Context/Sampling: A non statistical sample of 60 units out of 465 units were selected for special test and provision testing. Repeat Finding from Prior Year: No Recommendation: Management should implement a compensating control at an overall company level that ensures annual inspections are occurring at all properties operated under Section 8. Views of Responsible Officials: Housing’s management agrees with the finding.
Finding 2024-001
Department of Housing and Urban Development Federal Financial Assistance Listing 14.195 Section 8 Project‐Based Cluster ‐ Project Based Rental Assistance (PBRA) ‐ Section 8 Housing Assistance Payment Program Compliance Requirement: Special Test and Provisions – Housing Quality Standards Type of Finding: Material Weakness in internal control over compliance Criteria: The Public Housing Agency or owner must provide housing that is decent, safe, and sanitary. To achieve this end, the Public Housing Agency or 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: Annual housing quality inspections did not occur at one of the properties operating under Section 8 during 2024. Cause: Turnover at the property management level caused the annual inspections to not take place in 2024. Effect: Annual inspections did not occur on units at one of the properties during 2024. Questioned Costs: None reported. Context/Sampling: A non statistical sample of 60 units out of 465 units were selected for special test and provision testing. Repeat Finding from Prior Year: No Recommendation: Management should implement a compensating control at an overall company level that ensures annual inspections are occurring at all properties operated under Section 8. Views of Responsible Officials: Housing’s management agrees with the finding.
Finding 2024-001
Department of Housing and Urban Development Federal Financial Assistance Listing 14.195 Section 8 Project‐Based Cluster ‐ Project Based Rental Assistance (PBRA) ‐ Section 8 Housing Assistance Payment Program Compliance Requirement: Special Test and Provisions – Housing Quality Standards Type of Finding: Material Weakness in internal control over compliance Criteria: The Public Housing Agency or owner must provide housing that is decent, safe, and sanitary. To achieve this end, the Public Housing Agency or 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: Annual housing quality inspections did not occur at one of the properties operating under Section 8 during 2024. Cause: Turnover at the property management level caused the annual inspections to not take place in 2024. Effect: Annual inspections did not occur on units at one of the properties during 2024. Questioned Costs: None reported. Context/Sampling: A non statistical sample of 60 units out of 465 units were selected for special test and provision testing. Repeat Finding from Prior Year: No Recommendation: Management should implement a compensating control at an overall company level that ensures annual inspections are occurring at all properties operated under Section 8. Views of Responsible Officials: Housing’s management agrees with the finding.
Finding 2024-001
Department of Housing and Urban Development Federal Financial Assistance Listing 14.195 Section 8 Project‐Based Cluster ‐ Project Based Rental Assistance (PBRA) ‐ Section 8 Housing Assistance Payment Program Compliance Requirement: Special Test and Provisions – Housing Quality Standards Type of Finding: Material Weakness in internal control over compliance Criteria: The Public Housing Agency or owner must provide housing that is decent, safe, and sanitary. To achieve this end, the Public Housing Agency or 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: Annual housing quality inspections did not occur at one of the properties operating under Section 8 during 2024. Cause: Turnover at the property management level caused the annual inspections to not take place in 2024. Effect: Annual inspections did not occur on units at one of the properties during 2024. Questioned Costs: None reported. Context/Sampling: A non statistical sample of 60 units out of 465 units were selected for special test and provision testing. Repeat Finding from Prior Year: No Recommendation: Management should implement a compensating control at an overall company level that ensures annual inspections are occurring at all properties operated under Section 8. Views of Responsible Officials: Housing’s management agrees with the finding.
Finding 2024-001
Department of Housing and Urban Development Federal Financial Assistance Listing 14.195 Section 8 Project‐Based Cluster ‐ Project Based Rental Assistance (PBRA) ‐ Section 8 Housing Assistance Payment Program Compliance Requirement: Special Test and Provisions – Housing Quality Standards Type of Finding: Material Weakness in internal control over compliance Criteria: The Public Housing Agency or owner must provide housing that is decent, safe, and sanitary. To achieve this end, the Public Housing Agency or 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: Annual housing quality inspections did not occur at one of the properties operating under Section 8 during 2024. Cause: Turnover at the property management level caused the annual inspections to not take place in 2024. Effect: Annual inspections did not occur on units at one of the properties during 2024. Questioned Costs: None reported. Context/Sampling: A non statistical sample of 60 units out of 465 units were selected for special test and provision testing. Repeat Finding from Prior Year: No Recommendation: Management should implement a compensating control at an overall company level that ensures annual inspections are occurring at all properties operated under Section 8. Views of Responsible Officials: Housing’s management agrees with the finding.
Finding 2024-001
Department of Housing and Urban Development Federal Financial Assistance Listing 14.195 Section 8 Project‐Based Cluster ‐ Project Based Rental Assistance (PBRA) ‐ Section 8 Housing Assistance Payment Program Compliance Requirement: Special Test and Provisions – Housing Quality Standards Type of Finding: Material Weakness in internal control over compliance Criteria: The Public Housing Agency or owner must provide housing that is decent, safe, and sanitary. To achieve this end, the Public Housing Agency or 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: Annual housing quality inspections did not occur at one of the properties operating under Section 8 during 2024. Cause: Turnover at the property management level caused the annual inspections to not take place in 2024. Effect: Annual inspections did not occur on units at one of the properties during 2024. Questioned Costs: None reported. Context/Sampling: A non statistical sample of 60 units out of 465 units were selected for special test and provision testing. Repeat Finding from Prior Year: No Recommendation: Management should implement a compensating control at an overall company level that ensures annual inspections are occurring at all properties operated under Section 8. Views of Responsible Officials: Housing’s management agrees with the finding.
Finding 2024-001
Department of Housing and Urban Development Federal Financial Assistance Listing 14.195 Section 8 Project‐Based Cluster ‐ Project Based Rental Assistance (PBRA) ‐ Section 8 Housing Assistance Payment Program Compliance Requirement: Special Test and Provisions – Housing Quality Standards Type of Finding: Material Weakness in internal control over compliance Criteria: The Public Housing Agency or owner must provide housing that is decent, safe, and sanitary. To achieve this end, the Public Housing Agency or 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: Annual housing quality inspections did not occur at one of the properties operating under Section 8 during 2024. Cause: Turnover at the property management level caused the annual inspections to not take place in 2024. Effect: Annual inspections did not occur on units at one of the properties during 2024. Questioned Costs: None reported. Context/Sampling: A non statistical sample of 60 units out of 465 units were selected for special test and provision testing. Repeat Finding from Prior Year: No Recommendation: Management should implement a compensating control at an overall company level that ensures annual inspections are occurring at all properties operated under Section 8. Views of Responsible Officials: Housing’s management agrees with the finding.
Finding 2024-001
Department of Housing and Urban Development Federal Financial Assistance Listing 14.195 Section 8 Project‐Based Cluster ‐ Project Based Rental Assistance (PBRA) ‐ Section 8 Housing Assistance Payment Program Compliance Requirement: Special Test and Provisions – Housing Quality Standards Type of Finding: Material Weakness in internal control over compliance Criteria: The Public Housing Agency or owner must provide housing that is decent, safe, and sanitary. To achieve this end, the Public Housing Agency or 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: Annual housing quality inspections did not occur at one of the properties operating under Section 8 during 2024. Cause: Turnover at the property management level caused the annual inspections to not take place in 2024. Effect: Annual inspections did not occur on units at one of the properties during 2024. Questioned Costs: None reported. Context/Sampling: A non statistical sample of 60 units out of 465 units were selected for special test and provision testing. Repeat Finding from Prior Year: No Recommendation: Management should implement a compensating control at an overall company level that ensures annual inspections are occurring at all properties operated under Section 8. Views of Responsible Officials: Housing’s management agrees with the finding.
Finding 2024-001
Department of Housing and Urban Development Federal Financial Assistance Listing 14.195 Section 8 Project‐Based Cluster ‐ Project Based Rental Assistance (PBRA) ‐ Section 8 Housing Assistance Payment Program Compliance Requirement: Special Test and Provisions – Housing Quality Standards Type of Finding: Material Weakness in internal control over compliance Criteria: The Public Housing Agency or owner must provide housing that is decent, safe, and sanitary. To achieve this end, the Public Housing Agency or 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: Annual housing quality inspections did not occur at one of the properties operating under Section 8 during 2024. Cause: Turnover at the property management level caused the annual inspections to not take place in 2024. Effect: Annual inspections did not occur on units at one of the properties during 2024. Questioned Costs: None reported. Context/Sampling: A non statistical sample of 60 units out of 465 units were selected for special test and provision testing. Repeat Finding from Prior Year: No Recommendation: Management should implement a compensating control at an overall company level that ensures annual inspections are occurring at all properties operated under Section 8. Views of Responsible Officials: Housing’s management agrees with the finding.
Finding 2024-001
Department of Housing and Urban Development Federal Financial Assistance Listing 14.195 Section 8 Project‐Based Cluster ‐ Project Based Rental Assistance (PBRA) ‐ Section 8 Housing Assistance Payment Program Compliance Requirement: Special Test and Provisions – Housing Quality Standards Type of Finding: Material Weakness in internal control over compliance Criteria: The Public Housing Agency or owner must provide housing that is decent, safe, and sanitary. To achieve this end, the Public Housing Agency or 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: Annual housing quality inspections did not occur at one of the properties operating under Section 8 during 2024. Cause: Turnover at the property management level caused the annual inspections to not take place in 2024. Effect: Annual inspections did not occur on units at one of the properties during 2024. Questioned Costs: None reported. Context/Sampling: A non statistical sample of 60 units out of 465 units were selected for special test and provision testing. Repeat Finding from Prior Year: No Recommendation: Management should implement a compensating control at an overall company level that ensures annual inspections are occurring at all properties operated under Section 8. Views of Responsible Officials: Housing’s management agrees with the finding.