Finding Text
Finding: Item 2024-002 – Special Tests and Provisions – Housing Quality Standards Federal Program – Housing Opportunities for Persons with AIDS (HOPWA) Assistance Listing Number –14.241 Federal Award Number – FR-6400-N-11; OKH24F999; 2559FR0045 Federal Agency – U.S. Department of Housing and Urban Development Pass-Through Entities – Oklahoma Housing Finance Agency and City of Tulsa Criteria: Per 2 CFR 200, Appendix XI Compliance Supplement and 24 CFR §574.310 (b)(1)-(2), all housing units supported through acquisition, rehabilitation, conversion, lease, repair of facilities, new construction, project- or tenant-based rental assistance, and operating costs must meet applicable housing quality standards. These standards require that units be inspected to ensure compliance with health and safety requirements. Condition/context: One of eight units tested did not have a physical inspection performed within the required 12-month period. No documentation was available to support that the unit met housing quality standards during the audit period. Cause: The Organization uses a tracking system to monitor inspection due dates; however, if a unit is unavailable at the time of scheduled inspection, there may be a month delay before the inspection is reattempted. Effect: Failure to conduct timely inspections increases the risk that housing units may not meet required health and safety standards, potentially compromising the well-being of program beneficiaries and resulting in noncompliance with Federal requirements. Questioned cost: Not applicable. Repeat finding: This is not a repeat finding. Recommendation: We recommend the Organization utilize its tracking system to more frequently revisit units that were initially unavailable or non-responsive. View of responsible officials: Management's response is reported in "Corrective Action Plan" at the end of this report.