2022-001 HCVP Eligibility (Continued) Condition: During our testing, we noted the Authority did not have adequate internal controls designed to ensure that eligibility requirements were being met. Questioned Costs: Unknown Context: Out of 60 tenants tested, we noted 10 instances where there was a difference between the third-party verification and what was reported on the HUD-50058, all of which could have a potential impact on the housing assistance payments (HAP) calculation. Our sample was a statistically valid sample. ? 7 instances of missing third-party verification information of income. ? 4 instances of missing or incorrect verification of deductions/exclusions Cause: The Authority does not have controls in place to ensure it is meeting all eligibility requirements set by HUD. Effect: The Authority is not in compliance with program requirements over eligibility. The instances above could impact the HAP calculation. Effect: This finding is a repeat finding in the immediate prior year. Prior year finding number was 2021-003. Recommendation: The Authority should implement processes to ensure that all documentation is received and that the correct inputs are being accurately reported on the HUD-50058. View of Responsible Officials: Management agrees with the finding.
2022-002 HCVP PIC Reporting Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871 / 14.879 Federal Award Identification Number and Year: MO004; 2022 Award Period: January 1, 2022 through December 31, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: HUD-50058, Family Report (OMB No. 2577-0083) ? The PHA is required to submit this form electronically to HUD each time the PHA completes an admission, annual reexamination, interim reexamination, portability move-in, or other change of unit for a family. The PHA must also submit the Family Report when a family ends participation in the program or moves out of the PHA?s jurisdiction under portability (24 CFR Part 908 and 24 CFR section 982.158). Condition: During our testing, we noted the Authority did not have adequate internal controls designed to ensure that special reporting over PIC submission requirements were being met. Questioned Costs: Unknown Context: Of the 60 HUD-50058?s tested; we noted that 14 out of 60 were not uploaded timely to HUD?s PIH Information Center (PIC). Our sample was a statistically valid sample. ? 14 instances with the Authority did not timely upload the HUD-50058 into the PIC system ? 2 instances where the information uploaded into PIC did not match the HUD-50058 that was in the file ? 2 instances where proper approval of the HUD 50058 into the PIC system was not documented Cause: The Authority does not have controls in place to ensure that special reporting requirements are being met. Effect: The Authority is not in compliance with program requirements over special reporting. Repeat Finding: This finding is a repeat finding in the immediate prior year. Prior year finding number was 2021-002. Recommendation: The Authority should implement processes to ensure HUD-50058 submissions are submitted into the PIC system timely and accurately. View of Responsible Officials: There is no disagreement with this finding.
2022-003 HCVP HQS Inspections Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871 / 14.879 Federal Award Identification Number and Year: MO004; 2022 Award Period: January 1, 2022 through December 31, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: The PHA must inspect the unit leased to a family at least biennially to determine if the unit meets Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). For units under HAP contract that fail to meet HQS, the PHA must require the owner to correct any life threatening HQS deficiencies within 24 hours after the inspections and all other HQS deficiencies within 30 calendar days or within a specified PHA-approved extension. If the owner does not correct the cited HQS deficiencies within the specified correction period, the PHA must stop (abate) HAPs beginning no later than the first of the month following the specified correction period or must terminate the HAP contract. The owner is not responsible for a breach of HQS as a result of the family?s failure to pay for utilities for which the family is responsible under the lease or for tenant damage. For family-caused defects, if the family does not correct the cited HQS deficiencies within the specified correction period, the PHA must take prompt and vigorous action to enforce the family obligations (24 CFR sections 982.158(d) and 982.404). Condition: During our testing, we noted the Authority did not have adequate internal controls designed to ensure that HQS inspection requirements were being met. Questioned Costs: $39,976 Context: Of the 60 annual HQS inspections tested, it was noted that 4 out of 60 units were not inspected on a biennial basis. Our sample was a statistically valid sample. Of the 40 failed HQS inspection tested, it was noted: ? 3 units were not reinspected within 30 days of the initial failure date ? 9 units did not have their housing assistance payments (HAP) abated or their HAP contract terminated due to the owner not correcting cited HQS deficiencies within the specified correction period Of the 11 quality control re-inspections tested, it was noted that 8 were not inspected within 90 days of original inspection date. Our sample was a statistically valid sample. Cause: The Authority does not have adequate internal controls designed to ensure that HQS inspection requirements were being met. Effect: The Authority is not in compliance with program requirements over HQS Inspections. Repeat Finding: This finding is a repeat finding in the immediate prior year. Prior year finding number was 2021-004. Recommendation: The Authority should implement processes to ensure all HQS biennial and re-inspections are completed timely and that there is proper documentation and enforcement of approved extensions and abatements. View of Responsible Officials: Management agrees with the finding.
2022-001 HCVP Eligibility (Continued) Condition: During our testing, we noted the Authority did not have adequate internal controls designed to ensure that eligibility requirements were being met. Questioned Costs: Unknown Context: Out of 60 tenants tested, we noted 10 instances where there was a difference between the third-party verification and what was reported on the HUD-50058, all of which could have a potential impact on the housing assistance payments (HAP) calculation. Our sample was a statistically valid sample. ? 7 instances of missing third-party verification information of income. ? 4 instances of missing or incorrect verification of deductions/exclusions Cause: The Authority does not have controls in place to ensure it is meeting all eligibility requirements set by HUD. Effect: The Authority is not in compliance with program requirements over eligibility. The instances above could impact the HAP calculation. Effect: This finding is a repeat finding in the immediate prior year. Prior year finding number was 2021-003. Recommendation: The Authority should implement processes to ensure that all documentation is received and that the correct inputs are being accurately reported on the HUD-50058. View of Responsible Officials: Management agrees with the finding.
2022-002 HCVP PIC Reporting Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871 / 14.879 Federal Award Identification Number and Year: MO004; 2022 Award Period: January 1, 2022 through December 31, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: HUD-50058, Family Report (OMB No. 2577-0083) ? The PHA is required to submit this form electronically to HUD each time the PHA completes an admission, annual reexamination, interim reexamination, portability move-in, or other change of unit for a family. The PHA must also submit the Family Report when a family ends participation in the program or moves out of the PHA?s jurisdiction under portability (24 CFR Part 908 and 24 CFR section 982.158). Condition: During our testing, we noted the Authority did not have adequate internal controls designed to ensure that special reporting over PIC submission requirements were being met. Questioned Costs: Unknown Context: Of the 60 HUD-50058?s tested; we noted that 14 out of 60 were not uploaded timely to HUD?s PIH Information Center (PIC). Our sample was a statistically valid sample. ? 14 instances with the Authority did not timely upload the HUD-50058 into the PIC system ? 2 instances where the information uploaded into PIC did not match the HUD-50058 that was in the file ? 2 instances where proper approval of the HUD 50058 into the PIC system was not documented Cause: The Authority does not have controls in place to ensure that special reporting requirements are being met. Effect: The Authority is not in compliance with program requirements over special reporting. Repeat Finding: This finding is a repeat finding in the immediate prior year. Prior year finding number was 2021-002. Recommendation: The Authority should implement processes to ensure HUD-50058 submissions are submitted into the PIC system timely and accurately. View of Responsible Officials: There is no disagreement with this finding.
2022-003 HCVP HQS Inspections Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871 / 14.879 Federal Award Identification Number and Year: MO004; 2022 Award Period: January 1, 2022 through December 31, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: The PHA must inspect the unit leased to a family at least biennially to determine if the unit meets Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). For units under HAP contract that fail to meet HQS, the PHA must require the owner to correct any life threatening HQS deficiencies within 24 hours after the inspections and all other HQS deficiencies within 30 calendar days or within a specified PHA-approved extension. If the owner does not correct the cited HQS deficiencies within the specified correction period, the PHA must stop (abate) HAPs beginning no later than the first of the month following the specified correction period or must terminate the HAP contract. The owner is not responsible for a breach of HQS as a result of the family?s failure to pay for utilities for which the family is responsible under the lease or for tenant damage. For family-caused defects, if the family does not correct the cited HQS deficiencies within the specified correction period, the PHA must take prompt and vigorous action to enforce the family obligations (24 CFR sections 982.158(d) and 982.404). Condition: During our testing, we noted the Authority did not have adequate internal controls designed to ensure that HQS inspection requirements were being met. Questioned Costs: $39,976 Context: Of the 60 annual HQS inspections tested, it was noted that 4 out of 60 units were not inspected on a biennial basis. Our sample was a statistically valid sample. Of the 40 failed HQS inspection tested, it was noted: ? 3 units were not reinspected within 30 days of the initial failure date ? 9 units did not have their housing assistance payments (HAP) abated or their HAP contract terminated due to the owner not correcting cited HQS deficiencies within the specified correction period Of the 11 quality control re-inspections tested, it was noted that 8 were not inspected within 90 days of original inspection date. Our sample was a statistically valid sample. Cause: The Authority does not have adequate internal controls designed to ensure that HQS inspection requirements were being met. Effect: The Authority is not in compliance with program requirements over HQS Inspections. Repeat Finding: This finding is a repeat finding in the immediate prior year. Prior year finding number was 2021-004. Recommendation: The Authority should implement processes to ensure all HQS biennial and re-inspections are completed timely and that there is proper documentation and enforcement of approved extensions and abatements. View of Responsible Officials: Management agrees with the finding.
2022-001 HCVP Eligibility (Continued) Condition: During our testing, we noted the Authority did not have adequate internal controls designed to ensure that eligibility requirements were being met. Questioned Costs: Unknown Context: Out of 60 tenants tested, we noted 10 instances where there was a difference between the third-party verification and what was reported on the HUD-50058, all of which could have a potential impact on the housing assistance payments (HAP) calculation. Our sample was a statistically valid sample. ? 7 instances of missing third-party verification information of income. ? 4 instances of missing or incorrect verification of deductions/exclusions Cause: The Authority does not have controls in place to ensure it is meeting all eligibility requirements set by HUD. Effect: The Authority is not in compliance with program requirements over eligibility. The instances above could impact the HAP calculation. Effect: This finding is a repeat finding in the immediate prior year. Prior year finding number was 2021-003. Recommendation: The Authority should implement processes to ensure that all documentation is received and that the correct inputs are being accurately reported on the HUD-50058. View of Responsible Officials: Management agrees with the finding.
2022-002 HCVP PIC Reporting Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871 / 14.879 Federal Award Identification Number and Year: MO004; 2022 Award Period: January 1, 2022 through December 31, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: HUD-50058, Family Report (OMB No. 2577-0083) ? The PHA is required to submit this form electronically to HUD each time the PHA completes an admission, annual reexamination, interim reexamination, portability move-in, or other change of unit for a family. The PHA must also submit the Family Report when a family ends participation in the program or moves out of the PHA?s jurisdiction under portability (24 CFR Part 908 and 24 CFR section 982.158). Condition: During our testing, we noted the Authority did not have adequate internal controls designed to ensure that special reporting over PIC submission requirements were being met. Questioned Costs: Unknown Context: Of the 60 HUD-50058?s tested; we noted that 14 out of 60 were not uploaded timely to HUD?s PIH Information Center (PIC). Our sample was a statistically valid sample. ? 14 instances with the Authority did not timely upload the HUD-50058 into the PIC system ? 2 instances where the information uploaded into PIC did not match the HUD-50058 that was in the file ? 2 instances where proper approval of the HUD 50058 into the PIC system was not documented Cause: The Authority does not have controls in place to ensure that special reporting requirements are being met. Effect: The Authority is not in compliance with program requirements over special reporting. Repeat Finding: This finding is a repeat finding in the immediate prior year. Prior year finding number was 2021-002. Recommendation: The Authority should implement processes to ensure HUD-50058 submissions are submitted into the PIC system timely and accurately. View of Responsible Officials: There is no disagreement with this finding.
2022-003 HCVP HQS Inspections Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871 / 14.879 Federal Award Identification Number and Year: MO004; 2022 Award Period: January 1, 2022 through December 31, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: The PHA must inspect the unit leased to a family at least biennially to determine if the unit meets Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). For units under HAP contract that fail to meet HQS, the PHA must require the owner to correct any life threatening HQS deficiencies within 24 hours after the inspections and all other HQS deficiencies within 30 calendar days or within a specified PHA-approved extension. If the owner does not correct the cited HQS deficiencies within the specified correction period, the PHA must stop (abate) HAPs beginning no later than the first of the month following the specified correction period or must terminate the HAP contract. The owner is not responsible for a breach of HQS as a result of the family?s failure to pay for utilities for which the family is responsible under the lease or for tenant damage. For family-caused defects, if the family does not correct the cited HQS deficiencies within the specified correction period, the PHA must take prompt and vigorous action to enforce the family obligations (24 CFR sections 982.158(d) and 982.404). Condition: During our testing, we noted the Authority did not have adequate internal controls designed to ensure that HQS inspection requirements were being met. Questioned Costs: $39,976 Context: Of the 60 annual HQS inspections tested, it was noted that 4 out of 60 units were not inspected on a biennial basis. Our sample was a statistically valid sample. Of the 40 failed HQS inspection tested, it was noted: ? 3 units were not reinspected within 30 days of the initial failure date ? 9 units did not have their housing assistance payments (HAP) abated or their HAP contract terminated due to the owner not correcting cited HQS deficiencies within the specified correction period Of the 11 quality control re-inspections tested, it was noted that 8 were not inspected within 90 days of original inspection date. Our sample was a statistically valid sample. Cause: The Authority does not have adequate internal controls designed to ensure that HQS inspection requirements were being met. Effect: The Authority is not in compliance with program requirements over HQS Inspections. Repeat Finding: This finding is a repeat finding in the immediate prior year. Prior year finding number was 2021-004. Recommendation: The Authority should implement processes to ensure all HQS biennial and re-inspections are completed timely and that there is proper documentation and enforcement of approved extensions and abatements. View of Responsible Officials: Management agrees with the finding.
2022-004 Declarations of Trust Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871 / 14.879 Federal Award Identification Number and Year: MO004; 2022 Award Period: January 1, 2022 through December 31, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: A current Declaration of Trust (DOT), in a form acceptable to HUD, must be recorded against all public housing property owned by PHAs (or private entities for public housing developed under 24 CFR part 905, subpart F) that has been acquired, developed, maintained, or assisted with funds from the US Housing Act of 1937. Condition: During our testing, we noted the Authority did not have adequate internal controls to ensure they were in compliance with special tests - declaration of trust requirements. Questioned Costs: None Context: During our testing, we noted the Authority did not have a declaration of trust on file for 1 public housing project out of 4. Cause: The Declaration of Trust has been mislocated as this property is over 40 years old. Effect: The Authority is not following compliance requirements regarding special tests ? declaration of trusts. Repeat Finding: The finding is a repeat of a finding in the immediate prior year. Prior year finding numbers were 2021-005 and 2020-001. Recommendation: The Authority should ensure they have all required documentation on file to ensure they are in compliance with HUD requirements regarding declaration of trusts. Views of Responsible Officials: There is no disagreement with the audit finding.
2022-001 HCVP Eligibility (Continued) Condition: During our testing, we noted the Authority did not have adequate internal controls designed to ensure that eligibility requirements were being met. Questioned Costs: Unknown Context: Out of 60 tenants tested, we noted 10 instances where there was a difference between the third-party verification and what was reported on the HUD-50058, all of which could have a potential impact on the housing assistance payments (HAP) calculation. Our sample was a statistically valid sample. ? 7 instances of missing third-party verification information of income. ? 4 instances of missing or incorrect verification of deductions/exclusions Cause: The Authority does not have controls in place to ensure it is meeting all eligibility requirements set by HUD. Effect: The Authority is not in compliance with program requirements over eligibility. The instances above could impact the HAP calculation. Effect: This finding is a repeat finding in the immediate prior year. Prior year finding number was 2021-003. Recommendation: The Authority should implement processes to ensure that all documentation is received and that the correct inputs are being accurately reported on the HUD-50058. View of Responsible Officials: Management agrees with the finding.
2022-002 HCVP PIC Reporting Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871 / 14.879 Federal Award Identification Number and Year: MO004; 2022 Award Period: January 1, 2022 through December 31, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: HUD-50058, Family Report (OMB No. 2577-0083) ? The PHA is required to submit this form electronically to HUD each time the PHA completes an admission, annual reexamination, interim reexamination, portability move-in, or other change of unit for a family. The PHA must also submit the Family Report when a family ends participation in the program or moves out of the PHA?s jurisdiction under portability (24 CFR Part 908 and 24 CFR section 982.158). Condition: During our testing, we noted the Authority did not have adequate internal controls designed to ensure that special reporting over PIC submission requirements were being met. Questioned Costs: Unknown Context: Of the 60 HUD-50058?s tested; we noted that 14 out of 60 were not uploaded timely to HUD?s PIH Information Center (PIC). Our sample was a statistically valid sample. ? 14 instances with the Authority did not timely upload the HUD-50058 into the PIC system ? 2 instances where the information uploaded into PIC did not match the HUD-50058 that was in the file ? 2 instances where proper approval of the HUD 50058 into the PIC system was not documented Cause: The Authority does not have controls in place to ensure that special reporting requirements are being met. Effect: The Authority is not in compliance with program requirements over special reporting. Repeat Finding: This finding is a repeat finding in the immediate prior year. Prior year finding number was 2021-002. Recommendation: The Authority should implement processes to ensure HUD-50058 submissions are submitted into the PIC system timely and accurately. View of Responsible Officials: There is no disagreement with this finding.
2022-003 HCVP HQS Inspections Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871 / 14.879 Federal Award Identification Number and Year: MO004; 2022 Award Period: January 1, 2022 through December 31, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: The PHA must inspect the unit leased to a family at least biennially to determine if the unit meets Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). For units under HAP contract that fail to meet HQS, the PHA must require the owner to correct any life threatening HQS deficiencies within 24 hours after the inspections and all other HQS deficiencies within 30 calendar days or within a specified PHA-approved extension. If the owner does not correct the cited HQS deficiencies within the specified correction period, the PHA must stop (abate) HAPs beginning no later than the first of the month following the specified correction period or must terminate the HAP contract. The owner is not responsible for a breach of HQS as a result of the family?s failure to pay for utilities for which the family is responsible under the lease or for tenant damage. For family-caused defects, if the family does not correct the cited HQS deficiencies within the specified correction period, the PHA must take prompt and vigorous action to enforce the family obligations (24 CFR sections 982.158(d) and 982.404). Condition: During our testing, we noted the Authority did not have adequate internal controls designed to ensure that HQS inspection requirements were being met. Questioned Costs: $39,976 Context: Of the 60 annual HQS inspections tested, it was noted that 4 out of 60 units were not inspected on a biennial basis. Our sample was a statistically valid sample. Of the 40 failed HQS inspection tested, it was noted: ? 3 units were not reinspected within 30 days of the initial failure date ? 9 units did not have their housing assistance payments (HAP) abated or their HAP contract terminated due to the owner not correcting cited HQS deficiencies within the specified correction period Of the 11 quality control re-inspections tested, it was noted that 8 were not inspected within 90 days of original inspection date. Our sample was a statistically valid sample. Cause: The Authority does not have adequate internal controls designed to ensure that HQS inspection requirements were being met. Effect: The Authority is not in compliance with program requirements over HQS Inspections. Repeat Finding: This finding is a repeat finding in the immediate prior year. Prior year finding number was 2021-004. Recommendation: The Authority should implement processes to ensure all HQS biennial and re-inspections are completed timely and that there is proper documentation and enforcement of approved extensions and abatements. View of Responsible Officials: Management agrees with the finding.
2022-001 HCVP Eligibility (Continued) Condition: During our testing, we noted the Authority did not have adequate internal controls designed to ensure that eligibility requirements were being met. Questioned Costs: Unknown Context: Out of 60 tenants tested, we noted 10 instances where there was a difference between the third-party verification and what was reported on the HUD-50058, all of which could have a potential impact on the housing assistance payments (HAP) calculation. Our sample was a statistically valid sample. ? 7 instances of missing third-party verification information of income. ? 4 instances of missing or incorrect verification of deductions/exclusions Cause: The Authority does not have controls in place to ensure it is meeting all eligibility requirements set by HUD. Effect: The Authority is not in compliance with program requirements over eligibility. The instances above could impact the HAP calculation. Effect: This finding is a repeat finding in the immediate prior year. Prior year finding number was 2021-003. Recommendation: The Authority should implement processes to ensure that all documentation is received and that the correct inputs are being accurately reported on the HUD-50058. View of Responsible Officials: Management agrees with the finding.
2022-002 HCVP PIC Reporting Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871 / 14.879 Federal Award Identification Number and Year: MO004; 2022 Award Period: January 1, 2022 through December 31, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: HUD-50058, Family Report (OMB No. 2577-0083) ? The PHA is required to submit this form electronically to HUD each time the PHA completes an admission, annual reexamination, interim reexamination, portability move-in, or other change of unit for a family. The PHA must also submit the Family Report when a family ends participation in the program or moves out of the PHA?s jurisdiction under portability (24 CFR Part 908 and 24 CFR section 982.158). Condition: During our testing, we noted the Authority did not have adequate internal controls designed to ensure that special reporting over PIC submission requirements were being met. Questioned Costs: Unknown Context: Of the 60 HUD-50058?s tested; we noted that 14 out of 60 were not uploaded timely to HUD?s PIH Information Center (PIC). Our sample was a statistically valid sample. ? 14 instances with the Authority did not timely upload the HUD-50058 into the PIC system ? 2 instances where the information uploaded into PIC did not match the HUD-50058 that was in the file ? 2 instances where proper approval of the HUD 50058 into the PIC system was not documented Cause: The Authority does not have controls in place to ensure that special reporting requirements are being met. Effect: The Authority is not in compliance with program requirements over special reporting. Repeat Finding: This finding is a repeat finding in the immediate prior year. Prior year finding number was 2021-002. Recommendation: The Authority should implement processes to ensure HUD-50058 submissions are submitted into the PIC system timely and accurately. View of Responsible Officials: There is no disagreement with this finding.
2022-003 HCVP HQS Inspections Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871 / 14.879 Federal Award Identification Number and Year: MO004; 2022 Award Period: January 1, 2022 through December 31, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: The PHA must inspect the unit leased to a family at least biennially to determine if the unit meets Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). For units under HAP contract that fail to meet HQS, the PHA must require the owner to correct any life threatening HQS deficiencies within 24 hours after the inspections and all other HQS deficiencies within 30 calendar days or within a specified PHA-approved extension. If the owner does not correct the cited HQS deficiencies within the specified correction period, the PHA must stop (abate) HAPs beginning no later than the first of the month following the specified correction period or must terminate the HAP contract. The owner is not responsible for a breach of HQS as a result of the family?s failure to pay for utilities for which the family is responsible under the lease or for tenant damage. For family-caused defects, if the family does not correct the cited HQS deficiencies within the specified correction period, the PHA must take prompt and vigorous action to enforce the family obligations (24 CFR sections 982.158(d) and 982.404). Condition: During our testing, we noted the Authority did not have adequate internal controls designed to ensure that HQS inspection requirements were being met. Questioned Costs: $39,976 Context: Of the 60 annual HQS inspections tested, it was noted that 4 out of 60 units were not inspected on a biennial basis. Our sample was a statistically valid sample. Of the 40 failed HQS inspection tested, it was noted: ? 3 units were not reinspected within 30 days of the initial failure date ? 9 units did not have their housing assistance payments (HAP) abated or their HAP contract terminated due to the owner not correcting cited HQS deficiencies within the specified correction period Of the 11 quality control re-inspections tested, it was noted that 8 were not inspected within 90 days of original inspection date. Our sample was a statistically valid sample. Cause: The Authority does not have adequate internal controls designed to ensure that HQS inspection requirements were being met. Effect: The Authority is not in compliance with program requirements over HQS Inspections. Repeat Finding: This finding is a repeat finding in the immediate prior year. Prior year finding number was 2021-004. Recommendation: The Authority should implement processes to ensure all HQS biennial and re-inspections are completed timely and that there is proper documentation and enforcement of approved extensions and abatements. View of Responsible Officials: Management agrees with the finding.
2022-001 HCVP Eligibility (Continued) Condition: During our testing, we noted the Authority did not have adequate internal controls designed to ensure that eligibility requirements were being met. Questioned Costs: Unknown Context: Out of 60 tenants tested, we noted 10 instances where there was a difference between the third-party verification and what was reported on the HUD-50058, all of which could have a potential impact on the housing assistance payments (HAP) calculation. Our sample was a statistically valid sample. ? 7 instances of missing third-party verification information of income. ? 4 instances of missing or incorrect verification of deductions/exclusions Cause: The Authority does not have controls in place to ensure it is meeting all eligibility requirements set by HUD. Effect: The Authority is not in compliance with program requirements over eligibility. The instances above could impact the HAP calculation. Effect: This finding is a repeat finding in the immediate prior year. Prior year finding number was 2021-003. Recommendation: The Authority should implement processes to ensure that all documentation is received and that the correct inputs are being accurately reported on the HUD-50058. View of Responsible Officials: Management agrees with the finding.
2022-002 HCVP PIC Reporting Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871 / 14.879 Federal Award Identification Number and Year: MO004; 2022 Award Period: January 1, 2022 through December 31, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: HUD-50058, Family Report (OMB No. 2577-0083) ? The PHA is required to submit this form electronically to HUD each time the PHA completes an admission, annual reexamination, interim reexamination, portability move-in, or other change of unit for a family. The PHA must also submit the Family Report when a family ends participation in the program or moves out of the PHA?s jurisdiction under portability (24 CFR Part 908 and 24 CFR section 982.158). Condition: During our testing, we noted the Authority did not have adequate internal controls designed to ensure that special reporting over PIC submission requirements were being met. Questioned Costs: Unknown Context: Of the 60 HUD-50058?s tested; we noted that 14 out of 60 were not uploaded timely to HUD?s PIH Information Center (PIC). Our sample was a statistically valid sample. ? 14 instances with the Authority did not timely upload the HUD-50058 into the PIC system ? 2 instances where the information uploaded into PIC did not match the HUD-50058 that was in the file ? 2 instances where proper approval of the HUD 50058 into the PIC system was not documented Cause: The Authority does not have controls in place to ensure that special reporting requirements are being met. Effect: The Authority is not in compliance with program requirements over special reporting. Repeat Finding: This finding is a repeat finding in the immediate prior year. Prior year finding number was 2021-002. Recommendation: The Authority should implement processes to ensure HUD-50058 submissions are submitted into the PIC system timely and accurately. View of Responsible Officials: There is no disagreement with this finding.
2022-003 HCVP HQS Inspections Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871 / 14.879 Federal Award Identification Number and Year: MO004; 2022 Award Period: January 1, 2022 through December 31, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: The PHA must inspect the unit leased to a family at least biennially to determine if the unit meets Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). For units under HAP contract that fail to meet HQS, the PHA must require the owner to correct any life threatening HQS deficiencies within 24 hours after the inspections and all other HQS deficiencies within 30 calendar days or within a specified PHA-approved extension. If the owner does not correct the cited HQS deficiencies within the specified correction period, the PHA must stop (abate) HAPs beginning no later than the first of the month following the specified correction period or must terminate the HAP contract. The owner is not responsible for a breach of HQS as a result of the family?s failure to pay for utilities for which the family is responsible under the lease or for tenant damage. For family-caused defects, if the family does not correct the cited HQS deficiencies within the specified correction period, the PHA must take prompt and vigorous action to enforce the family obligations (24 CFR sections 982.158(d) and 982.404). Condition: During our testing, we noted the Authority did not have adequate internal controls designed to ensure that HQS inspection requirements were being met. Questioned Costs: $39,976 Context: Of the 60 annual HQS inspections tested, it was noted that 4 out of 60 units were not inspected on a biennial basis. Our sample was a statistically valid sample. Of the 40 failed HQS inspection tested, it was noted: ? 3 units were not reinspected within 30 days of the initial failure date ? 9 units did not have their housing assistance payments (HAP) abated or their HAP contract terminated due to the owner not correcting cited HQS deficiencies within the specified correction period Of the 11 quality control re-inspections tested, it was noted that 8 were not inspected within 90 days of original inspection date. Our sample was a statistically valid sample. Cause: The Authority does not have adequate internal controls designed to ensure that HQS inspection requirements were being met. Effect: The Authority is not in compliance with program requirements over HQS Inspections. Repeat Finding: This finding is a repeat finding in the immediate prior year. Prior year finding number was 2021-004. Recommendation: The Authority should implement processes to ensure all HQS biennial and re-inspections are completed timely and that there is proper documentation and enforcement of approved extensions and abatements. View of Responsible Officials: Management agrees with the finding.
2022-004 Declarations of Trust Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871 / 14.879 Federal Award Identification Number and Year: MO004; 2022 Award Period: January 1, 2022 through December 31, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or Specific Requirement: A current Declaration of Trust (DOT), in a form acceptable to HUD, must be recorded against all public housing property owned by PHAs (or private entities for public housing developed under 24 CFR part 905, subpart F) that has been acquired, developed, maintained, or assisted with funds from the US Housing Act of 1937. Condition: During our testing, we noted the Authority did not have adequate internal controls to ensure they were in compliance with special tests - declaration of trust requirements. Questioned Costs: None Context: During our testing, we noted the Authority did not have a declaration of trust on file for 1 public housing project out of 4. Cause: The Declaration of Trust has been mislocated as this property is over 40 years old. Effect: The Authority is not following compliance requirements regarding special tests ? declaration of trusts. Repeat Finding: The finding is a repeat of a finding in the immediate prior year. Prior year finding numbers were 2021-005 and 2020-001. Recommendation: The Authority should ensure they have all required documentation on file to ensure they are in compliance with HUD requirements regarding declaration of trusts. Views of Responsible Officials: There is no disagreement with the audit finding.