FAC Explorer

Audit 362949

FY End
2024-12-31
Total Expended
$259.85M
Findings
6
Programs
10
Organization: Cuyahoga Metropolitan Housing Authority (OH)
Year: 2024 Accepted: 2025-07-24
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
571902 2024-001 Significant Deficiency - N
571903 2024-001 Significant Deficiency - N
571904 2024-001 Significant Deficiency - N
1148344 2024-001 Significant Deficiency - N
1148345 2024-001 Significant Deficiency - N
1148346 2024-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
14.850 Public Housing Operating Fund $47.36M - 0
14.182 Lower Income Housing Assistance Program_section 8 New Construction/substantial Rehabilitation $25.72M - 0
14.872 Public Housing Capital Fund $22.89M - 0
14.866 Demolition and Revitalization of Severely Distressed Public Housing $7.47M - 0
14.871 Section 8 Housing Choice Vouchers $3.71M Yes 1
14.879 Mainstream Vouchers $1.34M Yes 1
14.870 Resident Opportunity and Supportive Services - Service Coordinators $557,456 - 0
14.856 Lower Income Housing Assistance Program Section 8 Moderate Rehabilitation $327,443 - 0
14.888 Lead-Based Paint Capital Fund Program $238,220 - 0
14.896 Family Self-Sufficiency Program $62,135 - 0

Contacts

Name Title Type
CNW6RAEGJHN4 Bo Truett Auditee
2162712811 Tim Loeffler Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. 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. De Minimis Rate Used: N Rate Explanation: The Authority has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) presents the activity of all federal financial assistance programs of the Cuyahoga Metropolitan Housing Authority (the Authority) for the year ended December 31, 2024. The Authority’s reporting entity is defined in Note 1 to the Authority’s financial statements. The information in this Schedule is presented in accordance with the requirements of 2 CFR 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 the Authority, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Authority.
Title: NONCASH FEDERAL ASSISTANCE Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. 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. De Minimis Rate Used: N Rate Explanation: The Authority has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Authority did not receive any noncash federal assistance for the year ended December 31, 2024.

Finding Details

Finding 2024-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster - Section 8 Housing Choice Vouchers / Mainstream Vouchers Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: OH003 - 2024 Award Period: January 1, 2024 through December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: Housing Quality Standard (HQS) Quality Control inspections must be drawn from recently completed HQS inspections (i.e. performed during the three months preceding reinspection) (24 CFR 982.405(b)). Condition: During our testing of 22 quality control reinspections, we noted that two quality control reinspections were performed more than three months after the initial inspection. Questioned costs: Unknown Context: Testing of 22 Housing Voucher Cluster tenant files identified an exception in two files. In these instances, the quality control reinspections were not drawn from recently completed HQS inspections. Cause: We have revised our QC inspection instance generation process to ensure the 90-day window does not calculate based on the batch scheduling date but rather on the actual date of the inspection being reviewed. Going forward, any QC-related inspection that is conducted outside of the three-month compliance period will be excluded from sampling. Effect: The Authority is not in compliance with HUD guidelines for HQS requirements. Repeat Finding: No Recommendation: We recommend the Authority review their process for scheduling quality control reinspections to ensure they are performed timely. Views of responsible officials: CMHA would like to note that the 2024 sample size for QC for SEMAP compliance is approximately 95-100 inspections. Nonetheless, CMHA’s contracted vendor conducted over 170 QC inspections in 2024 and scheduled nearly double that amount. We are on track to far exceed the volume required by SEMAP sampling again this year. The team continues to review our inspections processes to ensure compliance with HQS guidelines and requirements.
Finding 2024-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster - Section 8 Housing Choice Vouchers / Mainstream Vouchers Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: OH003 - 2024 Award Period: January 1, 2024 through December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: Housing Quality Standard (HQS) Quality Control inspections must be drawn from recently completed HQS inspections (i.e. performed during the three months preceding reinspection) (24 CFR 982.405(b)). Condition: During our testing of 22 quality control reinspections, we noted that two quality control reinspections were performed more than three months after the initial inspection. Questioned costs: Unknown Context: Testing of 22 Housing Voucher Cluster tenant files identified an exception in two files. In these instances, the quality control reinspections were not drawn from recently completed HQS inspections. Cause: We have revised our QC inspection instance generation process to ensure the 90-day window does not calculate based on the batch scheduling date but rather on the actual date of the inspection being reviewed. Going forward, any QC-related inspection that is conducted outside of the three-month compliance period will be excluded from sampling. Effect: The Authority is not in compliance with HUD guidelines for HQS requirements. Repeat Finding: No Recommendation: We recommend the Authority review their process for scheduling quality control reinspections to ensure they are performed timely. Views of responsible officials: CMHA would like to note that the 2024 sample size for QC for SEMAP compliance is approximately 95-100 inspections. Nonetheless, CMHA’s contracted vendor conducted over 170 QC inspections in 2024 and scheduled nearly double that amount. We are on track to far exceed the volume required by SEMAP sampling again this year. The team continues to review our inspections processes to ensure compliance with HQS guidelines and requirements.
Finding 2024-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster - Section 8 Housing Choice Vouchers / Mainstream Vouchers Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: OH003 - 2024 Award Period: January 1, 2024 through December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: Housing Quality Standard (HQS) Quality Control inspections must be drawn from recently completed HQS inspections (i.e. performed during the three months preceding reinspection) (24 CFR 982.405(b)). Condition: During our testing of 22 quality control reinspections, we noted that two quality control reinspections were performed more than three months after the initial inspection. Questioned costs: Unknown Context: Testing of 22 Housing Voucher Cluster tenant files identified an exception in two files. In these instances, the quality control reinspections were not drawn from recently completed HQS inspections. Cause: We have revised our QC inspection instance generation process to ensure the 90-day window does not calculate based on the batch scheduling date but rather on the actual date of the inspection being reviewed. Going forward, any QC-related inspection that is conducted outside of the three-month compliance period will be excluded from sampling. Effect: The Authority is not in compliance with HUD guidelines for HQS requirements. Repeat Finding: No Recommendation: We recommend the Authority review their process for scheduling quality control reinspections to ensure they are performed timely. Views of responsible officials: CMHA would like to note that the 2024 sample size for QC for SEMAP compliance is approximately 95-100 inspections. Nonetheless, CMHA’s contracted vendor conducted over 170 QC inspections in 2024 and scheduled nearly double that amount. We are on track to far exceed the volume required by SEMAP sampling again this year. The team continues to review our inspections processes to ensure compliance with HQS guidelines and requirements.
Finding 2024-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster - Section 8 Housing Choice Vouchers / Mainstream Vouchers Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: OH003 - 2024 Award Period: January 1, 2024 through December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: Housing Quality Standard (HQS) Quality Control inspections must be drawn from recently completed HQS inspections (i.e. performed during the three months preceding reinspection) (24 CFR 982.405(b)). Condition: During our testing of 22 quality control reinspections, we noted that two quality control reinspections were performed more than three months after the initial inspection. Questioned costs: Unknown Context: Testing of 22 Housing Voucher Cluster tenant files identified an exception in two files. In these instances, the quality control reinspections were not drawn from recently completed HQS inspections. Cause: We have revised our QC inspection instance generation process to ensure the 90-day window does not calculate based on the batch scheduling date but rather on the actual date of the inspection being reviewed. Going forward, any QC-related inspection that is conducted outside of the three-month compliance period will be excluded from sampling. Effect: The Authority is not in compliance with HUD guidelines for HQS requirements. Repeat Finding: No Recommendation: We recommend the Authority review their process for scheduling quality control reinspections to ensure they are performed timely. Views of responsible officials: CMHA would like to note that the 2024 sample size for QC for SEMAP compliance is approximately 95-100 inspections. Nonetheless, CMHA’s contracted vendor conducted over 170 QC inspections in 2024 and scheduled nearly double that amount. We are on track to far exceed the volume required by SEMAP sampling again this year. The team continues to review our inspections processes to ensure compliance with HQS guidelines and requirements.
Finding 2024-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster - Section 8 Housing Choice Vouchers / Mainstream Vouchers Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: OH003 - 2024 Award Period: January 1, 2024 through December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: Housing Quality Standard (HQS) Quality Control inspections must be drawn from recently completed HQS inspections (i.e. performed during the three months preceding reinspection) (24 CFR 982.405(b)). Condition: During our testing of 22 quality control reinspections, we noted that two quality control reinspections were performed more than three months after the initial inspection. Questioned costs: Unknown Context: Testing of 22 Housing Voucher Cluster tenant files identified an exception in two files. In these instances, the quality control reinspections were not drawn from recently completed HQS inspections. Cause: We have revised our QC inspection instance generation process to ensure the 90-day window does not calculate based on the batch scheduling date but rather on the actual date of the inspection being reviewed. Going forward, any QC-related inspection that is conducted outside of the three-month compliance period will be excluded from sampling. Effect: The Authority is not in compliance with HUD guidelines for HQS requirements. Repeat Finding: No Recommendation: We recommend the Authority review their process for scheduling quality control reinspections to ensure they are performed timely. Views of responsible officials: CMHA would like to note that the 2024 sample size for QC for SEMAP compliance is approximately 95-100 inspections. Nonetheless, CMHA’s contracted vendor conducted over 170 QC inspections in 2024 and scheduled nearly double that amount. We are on track to far exceed the volume required by SEMAP sampling again this year. The team continues to review our inspections processes to ensure compliance with HQS guidelines and requirements.
Finding 2024-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster - Section 8 Housing Choice Vouchers / Mainstream Vouchers Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: OH003 - 2024 Award Period: January 1, 2024 through December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: Housing Quality Standard (HQS) Quality Control inspections must be drawn from recently completed HQS inspections (i.e. performed during the three months preceding reinspection) (24 CFR 982.405(b)). Condition: During our testing of 22 quality control reinspections, we noted that two quality control reinspections were performed more than three months after the initial inspection. Questioned costs: Unknown Context: Testing of 22 Housing Voucher Cluster tenant files identified an exception in two files. In these instances, the quality control reinspections were not drawn from recently completed HQS inspections. Cause: We have revised our QC inspection instance generation process to ensure the 90-day window does not calculate based on the batch scheduling date but rather on the actual date of the inspection being reviewed. Going forward, any QC-related inspection that is conducted outside of the three-month compliance period will be excluded from sampling. Effect: The Authority is not in compliance with HUD guidelines for HQS requirements. Repeat Finding: No Recommendation: We recommend the Authority review their process for scheduling quality control reinspections to ensure they are performed timely. Views of responsible officials: CMHA would like to note that the 2024 sample size for QC for SEMAP compliance is approximately 95-100 inspections. Nonetheless, CMHA’s contracted vendor conducted over 170 QC inspections in 2024 and scheduled nearly double that amount. We are on track to far exceed the volume required by SEMAP sampling again this year. The team continues to review our inspections processes to ensure compliance with HQS guidelines and requirements.