Finding 1078150 (2020-002)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2020
Accepted
2024-10-03

AI Summary

  • Core Issue: The Authority failed to follow internal controls for timely Housing Quality Standards (HQS) inspections.
  • Impacted Requirements: Non-compliance with 24 CFR Sections 982.158(d) and 982.405(b) regarding biennial inspections and documentation.
  • Recommended Follow-up: Review and improve HQS inspection policies to ensure timely inspections and proper documentation.

Finding Text

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Choice Voucher Program CFDA Number: 14.871 Award Period: 1/1/2020-12/31/2020 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Condition: During our testing we noted instances where the Authority did not follow the internal controls in place to ensure compliance with Annual HQS Inspections requirements. Criteria or Specific Requirement: 24 CFR Sections 982.158(d) and 982.405(b) state that the PHA must inspect the unit leased to a family at least biennially 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. Questioned Costs: Unknown Content: Testing of tenant files found exceptions with four out of forty files as noted below: - Four out of forty files tested did not have a timely HQS inspection Cause: The Authority did not sufficiently monitor controls to ensure all inspections were performed timely. Effect: The Authority is not in compliance with HUD regulations. Repeat Finding: No Recommendation: We recommend that the Authority should review their HQS inspection policies to ensure that all inspections are performed timely and that all necessary documentation is maintained for each inspection. Views of Response Officials: There is no disagreement with the audit finding.

Categories

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 501708 2020-002
    Significant Deficiency
  • 501709 2020-002
    Significant Deficiency
  • 501710 2020-003
    Significant Deficiency Repeat
  • 501711 2020-003
    Significant Deficiency Repeat
  • 1078151 2020-002
    Significant Deficiency
  • 1078152 2020-003
    Significant Deficiency Repeat
  • 1078153 2020-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.889 Choice Neighborhoods Implementation Grants $10.73M
14.872 Public Housing Capital Fund $7.90M
14.195 Project-Based Rental Assistance (pbra) $3.74M
21.019 Coronavirus Relief Fund $2.76M
14.850 Public Housing Operating Fund $1.30M
14.871 Section 8 Housing Choice Vouchers $1.14M
14.856 Lower Income Housing Assistance Program Section 8 Moderate Rehabilitation $368,227
14.870 Resident Opportunity and Supportive Services - Service Coordinators $215,612
14.239 Home Investment Partnerships Program $111,171
14.169 Housing Counseling Assistance Program $69,492
14.218 Community Development Block Grants/entitlement Grants $24,237