Finding 1156766 (2024-003)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
$1
Year
2024
Accepted
2025-09-30

AI Summary

  • Core Issue: The Agency lacks adequate internal controls for ensuring timely inspections of housing units, leading to non-compliance with federal housing quality standards.
  • Impacted Requirements: The Agency failed to enforce HQS deficiencies, risking continued HAP payments for units that do not meet required standards.
  • Recommended Follow-Up: Assign a dedicated person to oversee the inspection process and ensure no HAP payments are made for non-compliant units.

Finding Text

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Choice Voucher Cluster Assistance Listing Number: 14.871/14.879 Federal Award Identification Number and Year: CA007 2024 Award Period: January 1, 2024 – December 31, 2024 Type of Finding: - Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria or Specific Requirement: Special Tests and Provisions-HQS Enforcement For units under HAP contract that fail to meet HQS, the PHA must require the owner to correct any life threatening HQS deficiencies within 24 hours after the inspections and all other HQS deficiencies within 30 calendar days or within a specified PHA-approved extension. If the owner does not correct the cited HQS deficiencies within the specified correction period, the PHA must abate HAP payments beginning no later than the first of the month following the specified correction period or must terminate the HAP contract. The owner is not responsible for a breach of HQS as a result of the family’s failure to pay for utilities for which the family is responsible under the lease or for tenant damage. For family-caused defects, if the family does not correct the cited HQS deficiencies within the specified correction period, the PHA must take prompt and vigorous action to enforce the family obligations (24 CFR sections 982.158(d) and 982.404). Condition: The Agency did not have adequate internal controls designed to ensure that failed inspections are were completed in accordance with compliance requirements. Questioned Costs: $1,479 Context: During the testing of the HCV tenant files, certain special provision compliance deficiencies were noted in 1 of 40 files: -Inspection was cancelled, and in the process of rescheduling, it was not rescheduled for reinspection in a timely manner. Cause: The Agency failed to follow their HQS Enforcement procedures. Effect: The Agency was not in compliance with federal regulations regarding minimum housing quality standards and was paying housing assistance for units that did not meet these standards. Repeat Finding: Yes, (2023-003) Recommendation: We recommend management should designate one person to oversee the inspection process to ensure that all inspections are being performed in a timely manner. Furthermore, management should ensure no HAP payments are issued for units that have not meet requirements associated with HQS housing inspections. Views of Responsible Officials: There is no disagreement with the audit finding.

Corrective Action Plan

Housing Choice Voucher Cluster – Assistance Listing No. 14.871/14.879 Recommendation: We recommend management should designate one person to oversee the inspection process to ensure that all inspections are being performed in a timely manner. Furthermore, management should ensure no HAP payments are issued for units that have not passed HQS housing inspections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Public Housing Authority (PHA) has designated the Owner Services Supervisor to oversee the inspection This role ensures that all inspections are completed in a timely and consistent manner. The supervisor is also responsible for verifying that Housing Assistance Payments (HAP) are only released for units that fully meet Housing Quality Standards (HQS) requirements. These measures strengthen oversight, improve accountability, and ensure compliance with federal regulations. Name(s) of the contact person(s) responsible for corrective action: MaryLiz Paulson, Director, Housing Choice Vouchers

Categories

Questioned Costs HUD Housing Programs Special Tests & Provisions Significant Deficiency

Other Findings in this Audit

  • 1156761 2024-002
    Material Weakness Repeat
  • 1156762 2024-002
    Material Weakness Repeat
  • 1156763 2024-002
    Material Weakness Repeat
  • 1156764 2024-003
    Material Weakness Repeat
  • 1156765 2024-003
    Material Weakness Repeat
  • 1156767 2024-004
    Material Weakness Repeat
  • 1156768 2024-004
    Material Weakness Repeat
  • 1156769 2024-004
    Material Weakness Repeat
  • 1156770 2024-005
    Material Weakness Repeat
  • 1156771 2024-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.239 Home Investment Partnerships Program $139.99M
14.850 Public Housing Operating Fund $9.52M
14.871 Section 8 Housing Choice Vouchers $9.01M
21.023 Emergency Rental Assistance Program $8.29M
14.872 Public Housing Capital Fund $8.00M
21.027 Coronavirus State and Local Fiscal Recovery Funds $6.60M
14.267 Continuum of Care Program $6.00M
14.879 Mainstream Vouchers $4.05M
14.241 Housing Opportunities for Persons with Aids $1.83M
14.218 Community Development Block Grants/entitlement Grants $1.59M
14.231 Emergency Solutions Grant Program $939,385
14.896 Family Self-Sufficiency Program $189,089
14.870 Resident Opportunity and Supportive Services - Service Coordinators $180,111
14.900 Lead Hazard Reduction Grant Program $178,109
14.856 Lower Income Housing Assistance Program Section 8 Moderate Rehabilitation $132,083