Finding 1155389 (2024-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-09-25
Audit: 367657
Organization: Plymouth Housing Authority (MA)

AI Summary

  • Core Issue: Ineffective enforcement of housing quality standards (HQS) inspections leading to potential overpayments of housing assistance.
  • Impacted Requirements: Housing authorities must enforce timely corrections of HQS deficiencies and avoid retroactive payments during abatement periods.
  • Recommended Follow-Up: Update and communicate HQS enforcement policies to landlords and establish a formal process for documenting inspection extensions.

Finding Text

2024-001 – Special Tests & Provisions – HQS Enforcement Housing Voucher Cluster – AL# 14.871, 14.879 Material Weakness and Material Noncompliance Statement of Condition and Criteria Audit procedures noted instances of ineffective enforcement procedures related to failed HQS Inspections. PHA’s must require owners to cure HQS deficiencies within the required correction period or otherwise abate HAPs beginning no later than the first of the month following the correction period and no retroactive payments are to be made for the abatement period. Cause The Authority’s procedures require withholding of housing assistance during HQS enforcement, however, no actual abatement occurs as landlords were given retroactive payments upon receipt of a passed inspection. Effect or Potential Effect Potential overpayment of housing assistance due to failure to implement abatement procedures. Questioned Costs Not determined. Context A sample of 41 files were selected to audit failed HQS inspections including 21 explicitly for failed HQS Inspections from a population of 550. The test found 10 files with some form of HQS inspection documentation issue. Our sample was not a statistically valid sample. Recommendation We recommend the Authority update and communicate to landlords its HQS enforcement policy for initiating abatements in accordance with the HCV administrative plan. In addition, the Authority should establish a formal process to document inspections extensions provided. Management’s Response Management agrees with finding, see Corrective Action Plan for plan of action.

Categories

Special Tests & Provisions HUD Housing Programs Material Weakness

Other Findings in this Audit

  • 1155390 2024-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $12.31M
14.879 Mainstream Vouchers $622,205
14.850 Public Housing Operating Fund $381,168
14.872 Public Housing Capital Fund $278,645
14.896 Family Self-Sufficiency Program $102,247
14.870 Resident Opportunity and Supportive Services - Service Coordinators $51,449