Finding Text
Federal Agency: US Department of Housing and Urban Development Federal Program Title: Housing Choice Voucher Program Assistance Listing Number: 14.871 Award Period: January 1, 2024, through December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: According to the HUD Compliance Supplement, "The PHA must inspect the unit leased to a family at least biennially to determine if the unit meets Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). However, NSPIRE for HCV and PBV programs, referred to as NSPIRE-V during HUD’s demonstration, was effective October 1, 2023, and replaced Housing Quality Standards (HQS), as previously defined in 24 CFR 982.401, as the inspection standards for these programs." Condition: The Authority did not have adequate internal controls designed to ensure that the biennial inspection was completed in a timely manner. Questioned costs: None Context: During our testing, 1 of 29 sampled tenant files did not have their inspection completed within the required biennial timeframe. Cause: The Authority did not have adequate internal controls to ensure all inspections were completed within the correct timeframe. Effect: The Authority is not in compliance with the program requirements of the housing quality inspections standards. Repeat Finding: No Recommendation: We recommend that the Authority implement processes to ensure that inspections are completed on time. Views of responsible officials: There is no disagreement with the audit finding.