Finding 1061710 (2023-006)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-08-28

AI Summary

  • Core Issue: The PHA failed to conduct required bi-annual inspections and maintain documentation for Housing Quality Standards (HQS) compliance during the 2023 audit.
  • Impacted Requirements: Non-compliance with federal regulations could lead to penalties and jeopardizes the integrity of federal funding.
  • Recommended Follow-Up: Implement a robust system for tracking inspections and compliance to ensure accurate documentation and adherence to regulations.

Finding Text

The PHA must inspect the unit leased to a family at least bi-annually to determine if the unit meets Housing Quality Standards (HQS) and the PHA must conduct quality control re‐inspections. The PHA must prepare a unit inspection report (24CRF §§982.405, 983.103).Additionally, for units under HAP contract that fail to meet HQS, the PHA must require the owner to correct any life threatening HQS deficiencies within 24 hours after the inspections and all other HQS deficiencies within 30 calendar days or within a specified PHA‐approved extension. If the owner does not correct the cited HQS deficiencies within the specified correction period, the PHA must stop (abate) HAPs beginning no later than the first of the month following the specified correction period or must terminate the HAP contract. The owner is not responsible for a breach of HQS as a result of the family’s failure to pay for utilities for which the family is responsible under the lease or for tenant damage. For family‐caused defects, if the family does not correct the cited HQS deficiencies within the specified correction period, the PHA must take prompt and vigorous action to enforce the family obligations (24 CFR sections 982.158(d) and 982.404).The above requirements were not met for the 2023 audit.During our audit, the Authority was unable to provide us with a reliable listing of HQS Inspections or any supporting documentation that any HQS inspections had taken place during the fiscal year under examination. Therefore, we were not able to perform the necessary procedures as described in the Uniform Guidance Part IV HUD 14.871 to ensure compliance with the above criteria.Controls over compliance associated with the Authority’s grants of federal funds are inadequate.The Authority is non‐compliant with the federal regulations over this federal program, this could potentially result in significant operating and financial penalties.We suggest the Authority structure a system capable of properly overseeing compliance with regulations relative to these grants as well as maintaining more accurate and complete documentation of adherence to compliance.

Categories

HUD Housing Programs

Other Findings in this Audit

  • 485266 2023-004
    Material Weakness Repeat
  • 485267 2023-005
    Material Weakness Repeat
  • 485268 2023-006
    Material Weakness Repeat
  • 485269 2023-007
    Material Weakness Repeat
  • 485270 2023-008
    Material Weakness Repeat
  • 485271 2023-009
    Significant Deficiency Repeat
  • 1061708 2023-004
    Material Weakness Repeat
  • 1061709 2023-005
    Material Weakness Repeat
  • 1061711 2023-007
    Material Weakness Repeat
  • 1061712 2023-008
    Material Weakness Repeat
  • 1061713 2023-009
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $1.44M