Finding 1157591 (2024-002)

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

AI Summary

  • Core Issue: The Authority failed to enforce Housing Quality Standards (HQS) for housing vouchers, leading to non-compliance with HUD regulations.
  • Impacted Requirements: The Authority did not abate Housing Assistance Payments (HAP) for units with life-threatening deficiencies within the required timeframe.
  • Recommended Follow-Up: Review and improve the failed inspection process, ensuring timely abatement and better use of Yardi software for documentation.

Finding Text

2024 – 002 – Housing Voucher Cluster – HQS Enforcement - Failed Inspections Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Federal Award Identification Number and Year: VA003, 2023-2024 Assistance Listing Number: 14.871/14.879/14.EHV Award Period: July 1, 2023 – 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 stop (abate) HAP's beginning no later than the first of the month following the specified correction period or must terminate the HAP contract. 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: During our testing, we noted the Authority did not have adequate internal controls designed to ensure compliance over HQS enforcement requirements was met. Context: During our testing of 15 failed HQS inspections, we noted 1 instance where HAP was not abated and the tenant did not change units. There was no documentation that the unit ever passed inspection. Additionally, we noted there only 94 failed inspections per the population received. Questioned costs: $5,915 Cause: The staff performing the inspections did not properly use the Yardi software program available to conduct and document the inspection process. Effect: The Authority is not in compliance with HUD regulations. Repeat Finding: Yes, 2023-004. Recommendation: We recommend the Authority review their failed inspection process to ensure that any abatement/contract modifications are performed timely and in accordance with the compliance requirements. We recommend that the Authority utilize Yardi software to its full potential in terms of inspection documentation. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

Housing Voucher Cluster-Assistance Listing No. 14.871/14.879/14.EHV Recommendation: We recommend the Authority review their failed inspection process to ensure that any abatement/contract modifications are performed timely and in accordance with the compliance requirements. We recommend that the Authority utilize Yardi software to its full potential in terms of inspection documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Director of Housing will ensure the failed inspection process is performed timely and the documentation is maintained within the Yardi software program. Processes will be reviewed and updated to ensure timely correction and enforcement. Name(s) of the contact person(s) responsible for corrective action: Director of Housing Planned completion date for corrective action plan: December 31, 2025

Categories

Questioned Costs HUD Housing Programs Significant Deficiency

Other Findings in this Audit

  • 1157586 2024-001
    Material Weakness Repeat
  • 1157587 2024-001
    Material Weakness Repeat
  • 1157588 2024-001
    Material Weakness Repeat
  • 1157589 2024-002
    Material Weakness Repeat
  • 1157590 2024-002
    Material Weakness Repeat
  • 1157592 2024-003
    Material Weakness Repeat
  • 1157593 2024-003
    Material Weakness Repeat
  • 1157594 2024-003
    Material Weakness Repeat
  • 1157595 2024-004
    Material Weakness Repeat
  • 1157596 2024-004
    Material Weakness Repeat
  • 1157597 2024-004
    Material Weakness Repeat
  • 1157598 2024-005
    Material Weakness Repeat
  • 1157599 2024-005
    Material Weakness Repeat
  • 1157600 2024-005
    Material Weakness Repeat
  • 1157601 2024-006
    Material Weakness Repeat
  • 1157602 2024-006
    Material Weakness Repeat
  • 1157603 2024-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.889 Choice Neighborhoods Implementation Grants $11.05M
14.850 Public Housing Operating Fund $7.35M
14.872 Public Housing Capital Fund $6.19M
14.218 Community Development Block Grants/entitlement Grants $2.69M
14.879 Mainstream Vouchers $2.04M
14.239 Home Investment Partnerships Program $1.36M
14.195 Project-Based Rental Assistance (pbra) $1.24M
14.871 Section 8 Housing Choice Vouchers $650,204
14.896 Family Self-Sufficiency Program $236,979
14.870 Resident Opportunity and Supportive Services - Service Coordinators $156,389
14.267 Continuum of Care Program $109,770