Finding 1157520 (2024-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
$1
Year
2024
Accepted
2025-09-30
Audit: 369736
Auditor: Rubinbrown LLP

AI Summary

  • Core Issue: PHAs failed to enforce Housing Quality Standards (HQS), leading to noncompliance and continued housing assistance payments for units that should have been abated.
  • Impacted Requirements: Timely inspections and corrections of deficiencies are mandated by HUD regulations, which were not met due to staffing changes and delays in transitioning to a third-party vendor.
  • Recommended Follow-Up: Implement a formal tracking system for inspections, conduct regular training for staff, and establish automated reminders to ensure timely follow-up on deficiencies.

Finding Text

Finding 2024-002 Significant Deficiency: Special Reporting – Compliance and Control Finding ALN 14.850 – Public and Indian Housing Operating Fund Federal Agency: U.S. Department of Housing and Urban Development (HUD) Pass-Through Entity: N/A - Direct Award Criteria Or Specific Requirement: Public Housing Authorities (PHAs) are required to enforce Housing Quality Standards (HQS) by performing inspections at initial occupancy and at least annually, and ensuring deficiencies are corrected within required timeframes. PHAs must not make housing assistance payments (HAP) for units that fail to comply with HQS and are not timely abated. Condition: During our testing of the Housing Quality Standards enforcement process, we identified 10 instances in which units failed HQS inspections, and the deficiencies were not corrected or abated in a timely manner. Cause: The PHA experienced a lapse in its enforcement of HQS inspection requirements due to internal staffing changes. Responsibility for inspections was initially handled internally by a PHA staff member who departed. There was a delay in transitioning to a third-party inspection vendor, during which follow-up on failed inspections was not conducted consistently. Effect: Units remained noncompliant with HQS enforcement standards for extended periods As a result, the PHA paid housing assistance for units that should have had rent payments abated until required repairs were complete. Questioned Costs: Rent payments within periods where abatement should have taken place resulted in $29,300 in questioned costs. Identification As A Repeat Finding: The finding has been repeated from prior year finding 2023-002. Context: A sample of 40 HQS inspections under the 14.871 Housing Choice Voucher program revealed 10 units with failed inspections that were not followed up or abated in accordance with HUD regulations. The noncompliance occurred during a transitional period between internal and third-party inspection responsibility. Payments were not suspended or abated for units with uncorrected deficiencies, resulting in continued disbursement of HAP funds. Recommendations: We recommend that the PHA strengthen its Housing Quality Standards (HQS) inspection and enforcement process by implementing a formal tracking system to monitor inspection results and ensure timely follow-up on any deficiencies. View of Responsible Officials: A new documentation protocol will be established to provide clear proof that this process is occurring regularly. This will include date stamped review logs and signatures from responsible staff members. We will institute a monthly review of 3 to 5 initial failed inspections. The authority will conduct refresher training for all relevant staff to ensure they understand the importance of this process and their role in maintaining it. The Authority will implement an automated reminder system to alert staff when reviews and submissions are due and internal quarterly reviews will be conducted to ensure compliance with this process and to identify any potential issues early.

Corrective Action Plan

Finding No. 2024-002 Significant Deficiency Personnel Responsible for Section 8 Director Corrective Action: Completion Date: January 31, 2025 Corrective Action Plan: We take the proper review and documentation of review of our Housing Quality Standards (HQS) inspections prior to their timely submission to the Public and Indian Housing Information Center (PIC) very seriously. We acknowledge the importance of this process and the need for consistent implementation. To address this finding, we will implement the following measures: 1. Documentation: A new documentation protocol will be established to provide clear proof that this process is occurring regularly. This will include date-stamped review logs and signatures from responsible staff members. We will institute a monthly review of 3 to 5 initial failed inspections. This review will: • Determine if repairs have occurred in a timely manner • Assess whether abatement letters should be sent • Be documented and included in our regular reporting 2. Training: We will conduct refresher training for all relevant staff to ensure they understand the importance of this process and their role in maintaining it. 3. Automated Reminders: We will implement an automated reminder system to alert staff when reviews and submissions are due. 4. Internal Review: Internal quarterly reviews will be conducted to ensure compliance with this process and to identify any potential issues early.

Categories

Questioned Costs HUD Housing Programs Reporting

Other Findings in this Audit

  • 1157519 2024-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $10.05M
14.850 Public Housing Operating Fund $761,831
14.872 Public Housing Capital Fund $546,097
14.195 Project-Based Rental Assistance (pbra) $146,050
14.896 Family Self-Sufficiency Program $77,904