Finding 1157521 (2024-001)

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

AI Summary

  • Core Issue: The Authority failed to ensure compliance with Housing Quality Standards (HQS), resulting in significant deficiencies in internal controls.
  • Impacted Requirements: Units were not properly abated, annual inspections were missed, and life-threatening repairs were not completed within the required 24-hour period.
  • Recommended Follow-Up: Designate a staff member to review a sample of recertified tenant files monthly to ensure compliance with internal policies until issues are resolved.

Finding Text

2024 – 001 – HQS Enforcement and Annual HQS Inspections Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Choice Voucher Cluster Assistance Listing Number: 14.871 Federal Award Identification Number and Year: GA007; 2024 Award Period: January 1, 2024 to December 31, 2024 Type of Finding: - Significant Deficiency in Internal Control over Compliance - Other Matters Criteria or specific requirement: 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). In addition, all HCV units are required to be inspected annually. The PHA must inspect the unit leased to a family at least annually 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)). Condition: During the testing of the Housing Choice Voucher Program tenant files, certain special provision compliance deficiencies were noted as summarized below: Number of Instances Finding 4 Units were not properly abated. 1 Annual inspection was not completed. 5 Repairs were not completed within the required correction period of 24 hours for life threatening deficiencies. Questioned costs: $5,952 Context: Of the 60 files tested, 10 files contained errors as noted above. Cause: The Authority failed to provide adequate monitoring and oversight to ensure compliance with HUD rules and regulations. Effect: The Authority is not in compliance with federal regulations regarding Housing Quality Standards and Quality Control requirements. Repeat Finding: Yes, see prior year finding 2023-002. Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month, to determine if the tenant files were prepared in accordance with internal policies and until the compliance deficiencies have been corrected. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

HQS Enforcement and Annual HQS Inspections Housing Choice Voucher Cluster - Assistance Listing No. 14.874 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month, to determine if the tenant files were prepared in accordance with internal policies and until the compliance deficiencies have been corrected. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: MHA has designated the Lead Housing Specialist to sample audit files throughout the year. MHA is also updating its fileaudit/file order check lists for each employee to double check at recert and interims. Finally, more training wilt be instituted for newer employees moving forward andbi-weekly meetings will occur to review failed inspections to ensure that appropriate abatements or approved extensions have been applied. Name(s) of the contact person(s) responsible for corrective action: Ms. Christy Scott and Ms. Tunka Shinholster. Planned completion date for corrective action plan: The above items wilt be in place and on-going beginning September 30, 2025.

Categories

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1157522 2024-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $31.82M
14.850 Public Housing Operating Fund $1.08M
14.856 Lower Income Housing Assistance Program Section 8 Moderate Rehabilitation $315,578
14.872 Public Housing Capital Fund $88,520
14.870 Resident Opportunity and Supportive Services - Service Coordinators $57,018