Finding 1084822 (2024-003)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2024-11-19
Audit: 328993
Auditor: Smco

AI Summary

  • Core Issue: The Authority is not meeting Housing Quality Standards (HQS) due to inadequate documentation for failed inspections.
  • Impacted Requirements: Compliance with federal regulations regarding bi-annual inspections and quality control re-inspections is lacking.
  • Recommended Follow-Up: Implement a system to enhance compliance oversight and ensure complete documentation for inspections.

Finding Text

2024-003 Significant Deficiency - Special Tests (N) - HQS Inspections Questioned Costs None Criteria "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 (24 CFR §§982.405, 983.103). " Condition During our audit, we noted multiple instances where failed HQS inspections did not have the proper support for the failed HQS inspection. Therefore, the Authority falls out of the HQS inspection compliance as noted in the Uniform Guidance Part IV HUD 14.871. Context We selected a sample of 23 failed inspections that occurred during the fiscal year. Out of the 23 samples selected, 4 of those lacked the proper documentation of a follow up passed inspection. Cause Controls over compliance associated with the Authority’s grants of federal funds are inadequate. Effect The Authority is non‐compliant with the federal regulations over this federal program, this could potentially result in significant operating and financial penalties. Recommendations 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. Management Views Management agrees and has a corrective plan detailing the course of action to be taken in the next fiscal year.

Categories

HUD Housing Programs Significant Deficiency Special Tests & Provisions

Other Findings in this Audit

  • 508378 2024-001
    Significant Deficiency
  • 508379 2024-002
    Significant Deficiency
  • 508380 2024-003
    Significant Deficiency Repeat
  • 1084820 2024-001
    Significant Deficiency
  • 1084821 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $14.84M
14.850 Public and Indian Housing $1.58M
14.872 Public Housing Capital Fund $601,358
14.895 Jobs-Plus Pilot Initiative $248,816
14.870 Resident Opportunity and Supportive Services - Service Coordinators $38,552