Finding 1115110 (2024-007)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-03-27
Audit: 349402
Organization: Municipality of Toa Alta (PR)

AI Summary

  • Core Issue: The Program is not conducting required quality control inspections as mandated by federal regulations and its own Administrative Plan.
  • Impacted Requirements: Noncompliance with 24CFR, Subpart I, Section 982.405 (c) and the Municipality’s Administrative Plan regarding quality control inspections.
  • Recommended Follow-Up: Ensure proper documentation of quality control re-inspections moving forward, starting in fiscal year 2024-2025.

Finding Text

FINDING NUMBER 2024-007 FEDERAL AGENCY U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT PASS-THROUGH AGENCY P.R. DEPARTMENT OF HOUSING FEDERAL PROGRAM SECTION 8 HOUSING CHOICE VOUCHERS (ALN 14.871) REQUIREMENT SPECIAL TESTS AND PROVISIONS (N) TYPE OF FINDING SIGNIFICANT DEFICIENCY (SD) / NONCOMPLIANCE (NC) CONDITION During our audit procedures, we observed that the Program does not meet the requirements of quality control inspections. CRITERIA 24CFR, Subpart I, Section 982.405 (c) states that the PHA must conduct supervisory quality control HQS inspections. The Administrative Plan for the Section 8 Housing Choice Voucher Programs establishes in Part 8, Section 1(d) that the program supervisor will re-inspect at least 8 units initially inspected by the Section 8 Housing Representative. The quality control inspections will be performed throughout the year, and a record of all such quality control inspections will be maintained in a separate file, as SEMAP documentation. The quality control sampling will include units that initially passed and failed Housing Quality Standards to assure consistency between representatives, and uniform application for Housing Quality Standards. CAUSE The quality control re-inspections corresponding to fiscal year 2023-2024 were not documented. EFFECT The Program is not in compliance with 24CFR, Subpart I, Section 982.405 (c) and the Municipality’s Administrative Plan. RECOMMENDATION We recommend the Municipality to keep a documented file of evidence for quality control re-inspections. QUESTIONED COST None. PRIOR YEAR FINDING No. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTION We concur with the auditors’ finding. As a corrective action for the noncompliance with the requirement of the Quality Control Reinspections during fiscal year 2023-2024, I have been performing the corresponding re-inspections since July 2024, when I started in the position of Director of the Federal Programs Department. Implementation Date: Fiscal Year 2024-2025. Responsible Person: Miguel Fonseca, Federal Programs Director

Categories

HUD Housing Programs Significant Deficiency Special Tests & Provisions

Other Findings in this Audit

  • 538663 2024-004
    Significant Deficiency Repeat
  • 538664 2024-004
    Significant Deficiency Repeat
  • 538665 2024-005
    Significant Deficiency Repeat
  • 538666 2024-005
    Significant Deficiency Repeat
  • 538667 2024-006
    Significant Deficiency
  • 538668 2024-007
    Significant Deficiency
  • 1115105 2024-004
    Significant Deficiency Repeat
  • 1115106 2024-004
    Significant Deficiency Repeat
  • 1115107 2024-005
    Significant Deficiency Repeat
  • 1115108 2024-005
    Significant Deficiency Repeat
  • 1115109 2024-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.59M
14.871 Section 8 Housing Choice Vouchers $1.44M
93.575 Child Care and Development Block Grant $477,703
14.218 Community Development Block Grants/entitlement Grants $369,370
16.710 Public Safety Partnership and Community Policing Grants $354,485
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $104,602
10.558 Child and Adult Care Food Program $62,131
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $24,048
14.241 Housing Opportunities for Persons with Aids $18,325
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $3,164