Finding Text
Funding agency: U.S. Department of Housing and Urban
Development
Title: Supportive Housing for people with disabilities
Assistance Listing Number: 14.181
Award year: 2023
Award numbers: Project 123-HD042; AZ20Q081002
Pass-Through grantors: N/A
Compliance Requirement: Special Tests and Provisions
Questioned Costs: N/A
Criteria: 24 CFR part 5, subpart G requires recipients of Supportive Housing for People with
Disabilities funding to perform annual HQS inspections and to maintain documentation of
these inspections.
Condition: management could not provide supporting documentation for the performance of
the annual HQS inspections during fiscal year ending September 30, 2023.
Cause and Effect: Due to employee turnover, training and the maintaining of the supporting
documentation over the HQS inspection processes were lagging. Proof of the performance
of the HQS inspection could not be found in for fiscal year ending September 30, 2023.
Auditors’ Recommendations: Policies and procedures should be strengthened concerning
record retention of the HQS inspections to ensure they are properly maintained.
Management should also provide housing staff with adequate training for the documentation
of the HQS inspection process.