Finding 1157554 (2024-002)

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

AI Summary

  • Core Issue: The PHA failed to ensure that life-threatening deficiencies from inspections were corrected within the required 24 hours, leading to potential improper HAP payments.
  • Impacted Requirements: Compliance with HQS mandates that deficiencies must be addressed promptly, with HAP payments needing to be abated if not corrected in time.
  • Recommended Follow-Up: The Authority should enhance tracking procedures for failed inspections to ensure timely follow-up and resolution of deficiencies.

Finding Text

Federal Program U.S. Department of Housing and Urban Development AL #14.871 and 14.879 – Significant Deficiency. Criteria 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 stop (abate) HAPs beginning no later than the first of the month following the specified correction period or must terminate the HAP contract (24 CFR sections 982.158(d) and 982.404). Condition We tested compliance with the Authority’s HQS Enforcement on 9 failed inspections and noted two failed inspections with life-threatening deficiencies that were identified and reported to respective landlords and tenants were not corrected within the required 24 hours and HAP was not abated. Questioned Costs None. Context We reviewed a sample of 9 of the Authority’s 82 failed inspections during 2024 for HQS Enforcement requirements. Effect HAP payments could be paid to a tenant where they should not be due to insufficient clearing of HQS inspection deficiencies. Cause Lack of oversight and control procedures. Repeat Finding Yes Recommendation We recommend the Authority review their procedures for tracking failed inspections to ensure that all failed inspections are being followed up and cleared within the required timeframe. Views of Responsible Officials Management recognizes the deficiency and plans to implement the auditor’s recommendation.

Corrective Action Plan

Contact Person Tawnya Taylor, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2025

Categories

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1157553 2024-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $3.38M
14.879 Mainstream Vouchers $345,009
14.850 Public Housing Operating Fund $322,140
14.872 Public Housing Capital Fund $42,950