Finding Text
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Housing Voucher Cluster
Assistance Listing Numbers: 14.871/14.879Federal Award Identification Number and Year: SC911VO - 2024
Award Period: July 1, 2023 – June 30, 2024
Compliance Requirement: Special Tests and Provisions – Housing Quality Standards (HQS) Inspections
Type of Finding:
• Material Weakness in Internal Control over Compliance
• Material Noncompliance (Modified Opinion)
Criteria or specific requirement: The South Carolina State Housing Finance and Development Authority (the Authority) must inspect a unit leased to a family at least annually to determine if the unit meets HQS (24 CFR sections 982.405(a) and 982.405(b)).
Condition: The Authority did not perform HQS inspections in accordance with program compliance requirements.
Questioned costs: Unable to determine.
Context: A sample of 40 units found that 7 units that were not inspected timely.
Cause: HQS inspections were not completed within the required timeframe for 7 units.
Effect: The Authority is not in compliance with HQS inspection requirements.
Repeat Finding: Yes, see finding 2023-002.
Recommendation: We recommend the Authority implements controls to ensure that required HQS are completed timely.
Views of responsible officials: There is no disagreement with the audit finding.