FAC Explorer

Audit 400458

FY End
2023-12-31
Total Expended
$86.98M
Findings
2
Programs
8
Organization: Housing Authority of the County of Santa Barbara (CA)
Year: 2023 Accepted: 2026-05-01
Auditor: NOVOGRADAC & COMPANY LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1213509 2023-001 Material Weakness Yes N
1213510 2023-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $79.19M Yes 1
14.879 MAINSTREAM VOUCHERS $2.90M Yes 1
14.872 PUBLIC HOUSING CAPITAL FUND $2.13M Yes 0
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $2.03M Yes 0
14.850 PUBLIC HOUSING OPERATING FUND $511,578 Yes 0
14.896 FAMILY SELF-SUFFICIENCY PROGRAM $115,000 Yes 0
14.870 RESIDENT OPPORTUNITY AND SUPPORTIVE SERVICES - SERVICE COORDINATORS $77,777 Yes 0
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $31,824 Yes 0

Contacts

Name Title Type
EQMNY4KUHHY1 Irene Melton Auditee
8057363423 Rich Larsen Auditor
No contacts on file

Finding Details

Finding 2023-001
Federal Program Titles: Section 8 Housing Choice Vouchers Program Assistance Listing Number: 14.871 Noncompliance – N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Criteria: Housing Quality Standards Inspections. The PHA must inspect the unit leased to a family at least biennially to determine if the unit meets the 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 that fail inspection the PHA must correct all life threatening HQS deficiencies within 24 hours and all other deficiencies within 30 days. Condition: Based upon inspection of the Authority’s files and on discussion with management, there was a failed inspection that did not pass reinspection within 30 days without penalty. Context: There were approximately six hundred ninety four (694) failed inspections during the audit period. Of a sample size of twenty-five (25) failed inspections, one (1) unit did not pass reinspection within 30 days. HAP was not abated nor was the tenant transferred. Known Questioned Costs: $4,107 Our sample size is statistically valid. Cause: There is a significant deficiency in internal controls over the compliance for the special tests and provisions type of compliance related to HQS inspections. Effect: The Section 8 Housing Choice Vouchers Program is in non-compliance with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement a corrective action plan that will assure compliance with the Uniform Guidance and the compliance supplement. Authority Response: The Authority accepts the recommendation of the auditor and will make the necessary changes to its inspection process to ensure enforcement of Housing Quality Standards (or any subsequent replacement).