Audit 43998

FY End
2022-12-31
Total Expended
$44.20M
Findings
18
Programs
58
Organization: County of Kent, Michigan (MI)
Year: 2022 Accepted: 2023-06-21

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
39439 2022-002 - - L
39440 2022-002 - - L
39441 2022-001 Significant Deficiency Yes N
39442 2022-001 Significant Deficiency Yes N
39443 2022-001 Significant Deficiency Yes N
39444 2022-001 Significant Deficiency Yes N
39445 2022-001 Significant Deficiency Yes N
39446 2022-001 Significant Deficiency Yes N
39447 2022-001 Significant Deficiency Yes N
615881 2022-002 - - L
615882 2022-002 - - L
615883 2022-001 Significant Deficiency Yes N
615884 2022-001 Significant Deficiency Yes N
615885 2022-001 Significant Deficiency Yes N
615886 2022-001 Significant Deficiency Yes N
615887 2022-001 Significant Deficiency Yes N
615888 2022-001 Significant Deficiency Yes N
615889 2022-001 Significant Deficiency Yes N

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $4.48M Yes 0
14.871 Section 8 Housing Choice Vouchers $1.10M - 1
93.137 Community Programs to Improve Minority Health Grant Program $899,470 - 0
14.231 Emergency Solutions Grant Program $760,334 - 0
93.569 Community Services Block Grant $647,618 - 0
14.267 Continuum of Care Program $584,231 Yes 0
10.568 Emergency Food Assistance Program (administrative Costs) $348,603 - 0
93.563 Child Support Enforcement $330,577 Yes 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $319,798 - 0
10.569 Emergency Food Assistance Program (food Commodities) $307,775 - 0
10.565 Commodity Supplemental Food Program $251,345 - 0
81.042 Weatherization Assistance for Low-Income Persons $247,908 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $215,720 Yes 0
93.268 Immunization Cooperative Agreements $172,674 - 0
16.320 Services for Trafficking Victims $154,660 - 0
10.555 National School Lunch Program $137,419 - 0
16.606 State Criminal Alien Assistance Program $131,483 - 0
10.913 Farm and Ranch Lands Protection Program $121,520 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $104,431 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $98,395 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $88,073 - 0
93.499 Low Income Household Water Assistance Program $87,526 - 0
93.926 Healthy Start Initiative $84,269 - 0
14.239 Home Investment Partnerships Program $75,213 Yes 0
93.889 National Bioterrorism Hospital Preparedness Program $64,338 - 0
10.553 School Breakfast Program $57,710 - 0
21.023 Emergency Rental Assistance Program $50,422 Yes 0
21.032 Local Assistance and Tribal Consistency Fund $50,000 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $34,502 - 0
93.658 Foster Care_title IV-E $33,264 - 0
93.940 Hiv Prevention Activities_health Department Based $32,506 - 0
97.067 Homeland Security Grant Program $32,194 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $31,112 - 0
93.767 Children's Health Insurance Program $30,897 - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $28,327 - 0
93.778 Medical Assistance Program $27,472 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $23,337 - 0
93.788 Opioid Str $20,615 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $17,940 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $16,237 - 0
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nations Health $15,063 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $12,959 - 0
97.042 Emergency Management Performance Grants $12,201 - 0
20.600 State and Community Highway Safety $11,678 - 0
93.991 Preventive Health and Health Services Block Grant $10,257 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $9,626 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $7,848 - 0
93.994 Maternal and Child Health Services Block Grant to the States $6,573 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $6,112 Yes 0
93.568 Low-Income Home Energy Assistance $3,862 - 0
93.597 Grants to States for Access and Visitation Programs $3,840 - 0
93.516 Affordable Care Act (aca) Public Health Training Centers Program $2,718 - 0
93.053 Nutrition Services Incentive Program $2,688 - 0
14.218 Community Development Block Grants/entitlement Grants $2,652 Yes 0
16.922 Equitable Sharing Program $1,260 - 0
66.468 Capitalization Grants for Drinking Water State Revolving Funds $947 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $313 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $27 - 0

Contacts

Name Title Type
E4C9EDS24FG4 Jeff Dood Auditee
6166327691 Paul Matz, Cpa, Cgfm Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of the County of Kent, Michigan (the "County") under programs of the federal government for the year ended December 31, 2022. The information in the Schedule 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 the County, it is not intended to and does not present the financial position, changes in net position or cash flows of the County. The Countys reporting entity is defined in Note 1 of the Countys Annual Comprehensive Financial Report. The Countys financial statements include the operations of the Kent County Road Commission and the Gerald R. Ford International Airport Authority discretely-presented component units, which received federal awards that are not included in the Schedule for the year ended December 31, 2022, as these entities were separately audited. Expenditures reported on the Schedule are reported on the accrual basis of accounting, which is described in Note 1 to the County's financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance or other applicable guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

2022-002 ? Special Reporting for Federal Funding Accountability and Transparency Act Finding Type. Immaterial Noncompliance (Reporting). Program. Community Development Block Grant - Entitlement Grants; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.218; Award Numbers B-21-UC-26-0004 and B-22-UC-26-0004. Criteria. Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition. Per inquiry of County management, they were not aware of the subaward submission requirements and no one from an outside agency has contacted them to alert them to this delinquent reporting. Cause. The cause of this condition appears to be a lack of understanding of the reporting requirements associated with the Transparency Act. Effect. Because of this condition the County did not fully comply with all aspects of the above mentioned programs. Questioned Costs. No costs are questioned as a result of this issue. Recommendation. The County should update its policies and procedures to assure that all changes in federal award compliance over reporting are captured and applied. View of Responsible Officials. We concur with the audit assessment regarding this matter. Management has reviewed its existing procedures and has already made revisions, as appropriate, to ensure complicate with Federal Funding Accountability and Transparency Act reporting requirements.
2022-002 ? Special Reporting for Federal Funding Accountability and Transparency Act Finding Type. Immaterial Noncompliance (Reporting). Program. Community Development Block Grant - Entitlement Grants; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.218; Award Numbers B-21-UC-26-0004 and B-22-UC-26-0004. Criteria. Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition. Per inquiry of County management, they were not aware of the subaward submission requirements and no one from an outside agency has contacted them to alert them to this delinquent reporting. Cause. The cause of this condition appears to be a lack of understanding of the reporting requirements associated with the Transparency Act. Effect. Because of this condition the County did not fully comply with all aspects of the above mentioned programs. Questioned Costs. No costs are questioned as a result of this issue. Recommendation. The County should update its policies and procedures to assure that all changes in federal award compliance over reporting are captured and applied. View of Responsible Officials. We concur with the audit assessment regarding this matter. Management has reviewed its existing procedures and has already made revisions, as appropriate, to ensure complicate with Federal Funding Accountability and Transparency Act reporting requirements.
2022-001 ? Housing Quality Standards (HQS) Inspections Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers MI198VO and MI98FS Criteria. Public housing agencies (PHAs) must inspect the unit leased to a family at least annually to determine if the unit meets HQS and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report. Due to Regulation 24 CFR 982.405, 983.103, PHAs have the discretion to conduct unit inspections biennially rather than annually, for the Housing Choice Voucher programs. Condition. In the prior year single audit, 1 out of 40 tenants selected for testing did not receive an HQS inspection within the two year window as of December 31, 2021. This tenant did not appear on the appropriate reports that would have generated inspection letters to be sent, and so was overlooked in the process. Per management inquiry, as part of current year testing, the County still has a small list of tenants for this program that have not had an HQS inspection during the two year window as of December 31, 2022. Cause. The cause of this condition appears to be a deficiency in the tracking process of tenants and units that are due for HQS inspections. Effect. Because of this condition there was an increased risk that required inspections would not be completed timely. Questioned Costs. The total amount of Housing Assistance Payments made to this tenant during 2021 was $10,455. There are no questioned costs for 2022. Recommendation. The County should update its tracking process for determining which units are due for HQS inspection, so that all units that have not been inspected within the two year window will be considered. View of Responsible Officials. We concur with the audit assessment regarding this matter. Management has reviewed its existing procedures and has already made revisions, as appropriate, to ensure that all applicable requirements are considered in the monitoring process.
2022-001 ? Housing Quality Standards (HQS) Inspections Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers MI198VO and MI98FS Criteria. Public housing agencies (PHAs) must inspect the unit leased to a family at least annually to determine if the unit meets HQS and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report. Due to Regulation 24 CFR 982.405, 983.103, PHAs have the discretion to conduct unit inspections biennially rather than annually, for the Housing Choice Voucher programs. Condition. In the prior year single audit, 1 out of 40 tenants selected for testing did not receive an HQS inspection within the two year window as of December 31, 2021. This tenant did not appear on the appropriate reports that would have generated inspection letters to be sent, and so was overlooked in the process. Per management inquiry, as part of current year testing, the County still has a small list of tenants for this program that have not had an HQS inspection during the two year window as of December 31, 2022. Cause. The cause of this condition appears to be a deficiency in the tracking process of tenants and units that are due for HQS inspections. Effect. Because of this condition there was an increased risk that required inspections would not be completed timely. Questioned Costs. The total amount of Housing Assistance Payments made to this tenant during 2021 was $10,455. There are no questioned costs for 2022. Recommendation. The County should update its tracking process for determining which units are due for HQS inspection, so that all units that have not been inspected within the two year window will be considered. View of Responsible Officials. We concur with the audit assessment regarding this matter. Management has reviewed its existing procedures and has already made revisions, as appropriate, to ensure that all applicable requirements are considered in the monitoring process.
2022-001 ? Housing Quality Standards (HQS) Inspections Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers MI198VO and MI98FS Criteria. Public housing agencies (PHAs) must inspect the unit leased to a family at least annually to determine if the unit meets HQS and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report. Due to Regulation 24 CFR 982.405, 983.103, PHAs have the discretion to conduct unit inspections biennially rather than annually, for the Housing Choice Voucher programs. Condition. In the prior year single audit, 1 out of 40 tenants selected for testing did not receive an HQS inspection within the two year window as of December 31, 2021. This tenant did not appear on the appropriate reports that would have generated inspection letters to be sent, and so was overlooked in the process. Per management inquiry, as part of current year testing, the County still has a small list of tenants for this program that have not had an HQS inspection during the two year window as of December 31, 2022. Cause. The cause of this condition appears to be a deficiency in the tracking process of tenants and units that are due for HQS inspections. Effect. Because of this condition there was an increased risk that required inspections would not be completed timely. Questioned Costs. The total amount of Housing Assistance Payments made to this tenant during 2021 was $10,455. There are no questioned costs for 2022. Recommendation. The County should update its tracking process for determining which units are due for HQS inspection, so that all units that have not been inspected within the two year window will be considered. View of Responsible Officials. We concur with the audit assessment regarding this matter. Management has reviewed its existing procedures and has already made revisions, as appropriate, to ensure that all applicable requirements are considered in the monitoring process.
2022-001 ? Housing Quality Standards (HQS) Inspections Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers MI198VO and MI98FS Criteria. Public housing agencies (PHAs) must inspect the unit leased to a family at least annually to determine if the unit meets HQS and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report. Due to Regulation 24 CFR 982.405, 983.103, PHAs have the discretion to conduct unit inspections biennially rather than annually, for the Housing Choice Voucher programs. Condition. In the prior year single audit, 1 out of 40 tenants selected for testing did not receive an HQS inspection within the two year window as of December 31, 2021. This tenant did not appear on the appropriate reports that would have generated inspection letters to be sent, and so was overlooked in the process. Per management inquiry, as part of current year testing, the County still has a small list of tenants for this program that have not had an HQS inspection during the two year window as of December 31, 2022. Cause. The cause of this condition appears to be a deficiency in the tracking process of tenants and units that are due for HQS inspections. Effect. Because of this condition there was an increased risk that required inspections would not be completed timely. Questioned Costs. The total amount of Housing Assistance Payments made to this tenant during 2021 was $10,455. There are no questioned costs for 2022. Recommendation. The County should update its tracking process for determining which units are due for HQS inspection, so that all units that have not been inspected within the two year window will be considered. View of Responsible Officials. We concur with the audit assessment regarding this matter. Management has reviewed its existing procedures and has already made revisions, as appropriate, to ensure that all applicable requirements are considered in the monitoring process.
2022-001 ? Housing Quality Standards (HQS) Inspections Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers MI198VO and MI98FS Criteria. Public housing agencies (PHAs) must inspect the unit leased to a family at least annually to determine if the unit meets HQS and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report. Due to Regulation 24 CFR 982.405, 983.103, PHAs have the discretion to conduct unit inspections biennially rather than annually, for the Housing Choice Voucher programs. Condition. In the prior year single audit, 1 out of 40 tenants selected for testing did not receive an HQS inspection within the two year window as of December 31, 2021. This tenant did not appear on the appropriate reports that would have generated inspection letters to be sent, and so was overlooked in the process. Per management inquiry, as part of current year testing, the County still has a small list of tenants for this program that have not had an HQS inspection during the two year window as of December 31, 2022. Cause. The cause of this condition appears to be a deficiency in the tracking process of tenants and units that are due for HQS inspections. Effect. Because of this condition there was an increased risk that required inspections would not be completed timely. Questioned Costs. The total amount of Housing Assistance Payments made to this tenant during 2021 was $10,455. There are no questioned costs for 2022. Recommendation. The County should update its tracking process for determining which units are due for HQS inspection, so that all units that have not been inspected within the two year window will be considered. View of Responsible Officials. We concur with the audit assessment regarding this matter. Management has reviewed its existing procedures and has already made revisions, as appropriate, to ensure that all applicable requirements are considered in the monitoring process.
2022-001 ? Housing Quality Standards (HQS) Inspections Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers MI198VO and MI98FS Criteria. Public housing agencies (PHAs) must inspect the unit leased to a family at least annually to determine if the unit meets HQS and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report. Due to Regulation 24 CFR 982.405, 983.103, PHAs have the discretion to conduct unit inspections biennially rather than annually, for the Housing Choice Voucher programs. Condition. In the prior year single audit, 1 out of 40 tenants selected for testing did not receive an HQS inspection within the two year window as of December 31, 2021. This tenant did not appear on the appropriate reports that would have generated inspection letters to be sent, and so was overlooked in the process. Per management inquiry, as part of current year testing, the County still has a small list of tenants for this program that have not had an HQS inspection during the two year window as of December 31, 2022. Cause. The cause of this condition appears to be a deficiency in the tracking process of tenants and units that are due for HQS inspections. Effect. Because of this condition there was an increased risk that required inspections would not be completed timely. Questioned Costs. The total amount of Housing Assistance Payments made to this tenant during 2021 was $10,455. There are no questioned costs for 2022. Recommendation. The County should update its tracking process for determining which units are due for HQS inspection, so that all units that have not been inspected within the two year window will be considered. View of Responsible Officials. We concur with the audit assessment regarding this matter. Management has reviewed its existing procedures and has already made revisions, as appropriate, to ensure that all applicable requirements are considered in the monitoring process.
2022-001 ? Housing Quality Standards (HQS) Inspections Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers MI198VO and MI98FS Criteria. Public housing agencies (PHAs) must inspect the unit leased to a family at least annually to determine if the unit meets HQS and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report. Due to Regulation 24 CFR 982.405, 983.103, PHAs have the discretion to conduct unit inspections biennially rather than annually, for the Housing Choice Voucher programs. Condition. In the prior year single audit, 1 out of 40 tenants selected for testing did not receive an HQS inspection within the two year window as of December 31, 2021. This tenant did not appear on the appropriate reports that would have generated inspection letters to be sent, and so was overlooked in the process. Per management inquiry, as part of current year testing, the County still has a small list of tenants for this program that have not had an HQS inspection during the two year window as of December 31, 2022. Cause. The cause of this condition appears to be a deficiency in the tracking process of tenants and units that are due for HQS inspections. Effect. Because of this condition there was an increased risk that required inspections would not be completed timely. Questioned Costs. The total amount of Housing Assistance Payments made to this tenant during 2021 was $10,455. There are no questioned costs for 2022. Recommendation. The County should update its tracking process for determining which units are due for HQS inspection, so that all units that have not been inspected within the two year window will be considered. View of Responsible Officials. We concur with the audit assessment regarding this matter. Management has reviewed its existing procedures and has already made revisions, as appropriate, to ensure that all applicable requirements are considered in the monitoring process.
2022-002 ? Special Reporting for Federal Funding Accountability and Transparency Act Finding Type. Immaterial Noncompliance (Reporting). Program. Community Development Block Grant - Entitlement Grants; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.218; Award Numbers B-21-UC-26-0004 and B-22-UC-26-0004. Criteria. Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition. Per inquiry of County management, they were not aware of the subaward submission requirements and no one from an outside agency has contacted them to alert them to this delinquent reporting. Cause. The cause of this condition appears to be a lack of understanding of the reporting requirements associated with the Transparency Act. Effect. Because of this condition the County did not fully comply with all aspects of the above mentioned programs. Questioned Costs. No costs are questioned as a result of this issue. Recommendation. The County should update its policies and procedures to assure that all changes in federal award compliance over reporting are captured and applied. View of Responsible Officials. We concur with the audit assessment regarding this matter. Management has reviewed its existing procedures and has already made revisions, as appropriate, to ensure complicate with Federal Funding Accountability and Transparency Act reporting requirements.
2022-002 ? Special Reporting for Federal Funding Accountability and Transparency Act Finding Type. Immaterial Noncompliance (Reporting). Program. Community Development Block Grant - Entitlement Grants; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.218; Award Numbers B-21-UC-26-0004 and B-22-UC-26-0004. Criteria. Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the ?Transparency Act? that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition. Per inquiry of County management, they were not aware of the subaward submission requirements and no one from an outside agency has contacted them to alert them to this delinquent reporting. Cause. The cause of this condition appears to be a lack of understanding of the reporting requirements associated with the Transparency Act. Effect. Because of this condition the County did not fully comply with all aspects of the above mentioned programs. Questioned Costs. No costs are questioned as a result of this issue. Recommendation. The County should update its policies and procedures to assure that all changes in federal award compliance over reporting are captured and applied. View of Responsible Officials. We concur with the audit assessment regarding this matter. Management has reviewed its existing procedures and has already made revisions, as appropriate, to ensure complicate with Federal Funding Accountability and Transparency Act reporting requirements.
2022-001 ? Housing Quality Standards (HQS) Inspections Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers MI198VO and MI98FS Criteria. Public housing agencies (PHAs) must inspect the unit leased to a family at least annually to determine if the unit meets HQS and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report. Due to Regulation 24 CFR 982.405, 983.103, PHAs have the discretion to conduct unit inspections biennially rather than annually, for the Housing Choice Voucher programs. Condition. In the prior year single audit, 1 out of 40 tenants selected for testing did not receive an HQS inspection within the two year window as of December 31, 2021. This tenant did not appear on the appropriate reports that would have generated inspection letters to be sent, and so was overlooked in the process. Per management inquiry, as part of current year testing, the County still has a small list of tenants for this program that have not had an HQS inspection during the two year window as of December 31, 2022. Cause. The cause of this condition appears to be a deficiency in the tracking process of tenants and units that are due for HQS inspections. Effect. Because of this condition there was an increased risk that required inspections would not be completed timely. Questioned Costs. The total amount of Housing Assistance Payments made to this tenant during 2021 was $10,455. There are no questioned costs for 2022. Recommendation. The County should update its tracking process for determining which units are due for HQS inspection, so that all units that have not been inspected within the two year window will be considered. View of Responsible Officials. We concur with the audit assessment regarding this matter. Management has reviewed its existing procedures and has already made revisions, as appropriate, to ensure that all applicable requirements are considered in the monitoring process.
2022-001 ? Housing Quality Standards (HQS) Inspections Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers MI198VO and MI98FS Criteria. Public housing agencies (PHAs) must inspect the unit leased to a family at least annually to determine if the unit meets HQS and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report. Due to Regulation 24 CFR 982.405, 983.103, PHAs have the discretion to conduct unit inspections biennially rather than annually, for the Housing Choice Voucher programs. Condition. In the prior year single audit, 1 out of 40 tenants selected for testing did not receive an HQS inspection within the two year window as of December 31, 2021. This tenant did not appear on the appropriate reports that would have generated inspection letters to be sent, and so was overlooked in the process. Per management inquiry, as part of current year testing, the County still has a small list of tenants for this program that have not had an HQS inspection during the two year window as of December 31, 2022. Cause. The cause of this condition appears to be a deficiency in the tracking process of tenants and units that are due for HQS inspections. Effect. Because of this condition there was an increased risk that required inspections would not be completed timely. Questioned Costs. The total amount of Housing Assistance Payments made to this tenant during 2021 was $10,455. There are no questioned costs for 2022. Recommendation. The County should update its tracking process for determining which units are due for HQS inspection, so that all units that have not been inspected within the two year window will be considered. View of Responsible Officials. We concur with the audit assessment regarding this matter. Management has reviewed its existing procedures and has already made revisions, as appropriate, to ensure that all applicable requirements are considered in the monitoring process.
2022-001 ? Housing Quality Standards (HQS) Inspections Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers MI198VO and MI98FS Criteria. Public housing agencies (PHAs) must inspect the unit leased to a family at least annually to determine if the unit meets HQS and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report. Due to Regulation 24 CFR 982.405, 983.103, PHAs have the discretion to conduct unit inspections biennially rather than annually, for the Housing Choice Voucher programs. Condition. In the prior year single audit, 1 out of 40 tenants selected for testing did not receive an HQS inspection within the two year window as of December 31, 2021. This tenant did not appear on the appropriate reports that would have generated inspection letters to be sent, and so was overlooked in the process. Per management inquiry, as part of current year testing, the County still has a small list of tenants for this program that have not had an HQS inspection during the two year window as of December 31, 2022. Cause. The cause of this condition appears to be a deficiency in the tracking process of tenants and units that are due for HQS inspections. Effect. Because of this condition there was an increased risk that required inspections would not be completed timely. Questioned Costs. The total amount of Housing Assistance Payments made to this tenant during 2021 was $10,455. There are no questioned costs for 2022. Recommendation. The County should update its tracking process for determining which units are due for HQS inspection, so that all units that have not been inspected within the two year window will be considered. View of Responsible Officials. We concur with the audit assessment regarding this matter. Management has reviewed its existing procedures and has already made revisions, as appropriate, to ensure that all applicable requirements are considered in the monitoring process.
2022-001 ? Housing Quality Standards (HQS) Inspections Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers MI198VO and MI98FS Criteria. Public housing agencies (PHAs) must inspect the unit leased to a family at least annually to determine if the unit meets HQS and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report. Due to Regulation 24 CFR 982.405, 983.103, PHAs have the discretion to conduct unit inspections biennially rather than annually, for the Housing Choice Voucher programs. Condition. In the prior year single audit, 1 out of 40 tenants selected for testing did not receive an HQS inspection within the two year window as of December 31, 2021. This tenant did not appear on the appropriate reports that would have generated inspection letters to be sent, and so was overlooked in the process. Per management inquiry, as part of current year testing, the County still has a small list of tenants for this program that have not had an HQS inspection during the two year window as of December 31, 2022. Cause. The cause of this condition appears to be a deficiency in the tracking process of tenants and units that are due for HQS inspections. Effect. Because of this condition there was an increased risk that required inspections would not be completed timely. Questioned Costs. The total amount of Housing Assistance Payments made to this tenant during 2021 was $10,455. There are no questioned costs for 2022. Recommendation. The County should update its tracking process for determining which units are due for HQS inspection, so that all units that have not been inspected within the two year window will be considered. View of Responsible Officials. We concur with the audit assessment regarding this matter. Management has reviewed its existing procedures and has already made revisions, as appropriate, to ensure that all applicable requirements are considered in the monitoring process.
2022-001 ? Housing Quality Standards (HQS) Inspections Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers MI198VO and MI98FS Criteria. Public housing agencies (PHAs) must inspect the unit leased to a family at least annually to determine if the unit meets HQS and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report. Due to Regulation 24 CFR 982.405, 983.103, PHAs have the discretion to conduct unit inspections biennially rather than annually, for the Housing Choice Voucher programs. Condition. In the prior year single audit, 1 out of 40 tenants selected for testing did not receive an HQS inspection within the two year window as of December 31, 2021. This tenant did not appear on the appropriate reports that would have generated inspection letters to be sent, and so was overlooked in the process. Per management inquiry, as part of current year testing, the County still has a small list of tenants for this program that have not had an HQS inspection during the two year window as of December 31, 2022. Cause. The cause of this condition appears to be a deficiency in the tracking process of tenants and units that are due for HQS inspections. Effect. Because of this condition there was an increased risk that required inspections would not be completed timely. Questioned Costs. The total amount of Housing Assistance Payments made to this tenant during 2021 was $10,455. There are no questioned costs for 2022. Recommendation. The County should update its tracking process for determining which units are due for HQS inspection, so that all units that have not been inspected within the two year window will be considered. View of Responsible Officials. We concur with the audit assessment regarding this matter. Management has reviewed its existing procedures and has already made revisions, as appropriate, to ensure that all applicable requirements are considered in the monitoring process.
2022-001 ? Housing Quality Standards (HQS) Inspections Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers MI198VO and MI98FS Criteria. Public housing agencies (PHAs) must inspect the unit leased to a family at least annually to determine if the unit meets HQS and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report. Due to Regulation 24 CFR 982.405, 983.103, PHAs have the discretion to conduct unit inspections biennially rather than annually, for the Housing Choice Voucher programs. Condition. In the prior year single audit, 1 out of 40 tenants selected for testing did not receive an HQS inspection within the two year window as of December 31, 2021. This tenant did not appear on the appropriate reports that would have generated inspection letters to be sent, and so was overlooked in the process. Per management inquiry, as part of current year testing, the County still has a small list of tenants for this program that have not had an HQS inspection during the two year window as of December 31, 2022. Cause. The cause of this condition appears to be a deficiency in the tracking process of tenants and units that are due for HQS inspections. Effect. Because of this condition there was an increased risk that required inspections would not be completed timely. Questioned Costs. The total amount of Housing Assistance Payments made to this tenant during 2021 was $10,455. There are no questioned costs for 2022. Recommendation. The County should update its tracking process for determining which units are due for HQS inspection, so that all units that have not been inspected within the two year window will be considered. View of Responsible Officials. We concur with the audit assessment regarding this matter. Management has reviewed its existing procedures and has already made revisions, as appropriate, to ensure that all applicable requirements are considered in the monitoring process.
2022-001 ? Housing Quality Standards (HQS) Inspections Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers MI198VO and MI98FS Criteria. Public housing agencies (PHAs) must inspect the unit leased to a family at least annually to determine if the unit meets HQS and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report. Due to Regulation 24 CFR 982.405, 983.103, PHAs have the discretion to conduct unit inspections biennially rather than annually, for the Housing Choice Voucher programs. Condition. In the prior year single audit, 1 out of 40 tenants selected for testing did not receive an HQS inspection within the two year window as of December 31, 2021. This tenant did not appear on the appropriate reports that would have generated inspection letters to be sent, and so was overlooked in the process. Per management inquiry, as part of current year testing, the County still has a small list of tenants for this program that have not had an HQS inspection during the two year window as of December 31, 2022. Cause. The cause of this condition appears to be a deficiency in the tracking process of tenants and units that are due for HQS inspections. Effect. Because of this condition there was an increased risk that required inspections would not be completed timely. Questioned Costs. The total amount of Housing Assistance Payments made to this tenant during 2021 was $10,455. There are no questioned costs for 2022. Recommendation. The County should update its tracking process for determining which units are due for HQS inspection, so that all units that have not been inspected within the two year window will be considered. View of Responsible Officials. We concur with the audit assessment regarding this matter. Management has reviewed its existing procedures and has already made revisions, as appropriate, to ensure that all applicable requirements are considered in the monitoring process.