Finding Text
2022 – 005
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Housing Voucher Cluster
Assistance Listing Number: 14.871/14.879
Federal Award Identification Number and Year: DC001VO - 2022
Award Period: October 1, 2021 – September 30, 2022
Type of Finding:
• Material Weakness in Internal Control over Compliance
• Material Noncompliance (Modified Opinion)
Criteria or specific requirement: The PHA must inspect the unit leased to a family at least annually to determine if the unit meets Housing Quality Standards (HQS). The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)).
Condition/Context: Exceptions noted in 35 of 40 units:
• For 8 of the 40 samples, we did not receive any of the documentation requested.
• For 1 of the 40 samples, we were unable to view biennial inspections being performed.
• For 1 of the 40 samples, we were unable to view that HQS inspections were completed in accordance with the HCVP Admin plan.
• For 27 of the 40 samples, we did not receive the completed letter from the DCHA specialists notifying the landlord and tenant in writing of the inspection.
Questioned Costs: Unable to determine.
Cause: The Authority did not sufficiently monitor controls to ensure compliance with reporting requirements
Effect: The Authority is not in compliance with federal regulations regarding HQS inspections.
Repeat Finding: No.
Recommendation: We recommend the Authority implements controls to ensure that HQS inspections are completed in accordance with their administrative plan.
Views of Responsible Officials: There is no disagreement with the audit finding.