Audit 411648

Quality Control Reinspection’s Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Numbers: 14.871 and 14.879 Federal Award Identification Number and Year: W193 - 2025 Award Period: January 1, 2025 – December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Compliance Requirement: Special Tests and Provisions Criteria or Specific Requirement: The Housing Choice Voucher Cluster requires the entity to complete quality control reinspection by individual different that performed the inspection. Condition: During our testing we noted that the Authority did not have internal controls over quality control reinspection’s to verify they were completed timely. Questioned Costs: None Context: During our testing we noted that the Authority did not perform required quality control (QC) reinspections within the timeframe prescribed by HUD regulations. As a result, management was unable to demonstrate that an effective quality control process was operating throughout the year to verify the accuracy and consistency of Housing Choice Voucher program inspections. Cause: During turnover of management, the entity was not able to make sure these were completed as required. Effect: Noncompliance with HUD requirements. Repeat Finding: No Recommendation: We recommend, the Authority develop a process to ensure that rent quality control reinspection’s are completed timely. Views of Responsible Officials: There is no disagreement with the audit finding.

Review of Recertifications Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Numbers: 14.871 and 14.879 Federal Award Identification Number and Year: W193 - 2025 Award Period: January 1, 2025 – December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Compliance Requirement: Eligibility Criteria or Specific Requirement: The Housing Choice Voucher Cluster requires the entity to have controls in place over recertifications. Condition: During our testing we noted that the Authority did not have internal controls over recertifications in place. Questioned Costs: None Context: During our testing we noted that the entity staff completed recertifications accurately and timely. However, there was no review over those recertifications that would catch any errors. Cause: Due to turnover in management, the Authority was not able to make sure these were completed as required. Effect: Noncompliance with HUD requirements. Repeat Finding: No Recommendation: We recommend the entity develop a process that all recertifications are reviewed by a different individual from the individual preparing the recertification. Views of Responsible Officials: There is no disagreement with the audit finding.