Finding 1157597 (2024-004)

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

AI Summary

  • Core Issue: The Authority failed to conduct required biennial Housing Quality Standards (HQS) inspections, leading to noncompliance with HUD regulations.
  • Impacted Requirements: Inadequate internal controls resulted in missing documentation for 18 out of 60 units and 36 units not inspected as required.
  • Recommended Follow-Up: Review and improve the inspection process, ensure timely inspections, maintain documentation in Yardi, and consider hiring additional inspectors or a third-party service.

Finding Text

Housing Voucher Cluster - HQS Biennial Inspections Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879/14.EHV Federal Award Identification Number and Year: VA003, 2023-2024 Award Period: July 1, 2023 – December 31, 2024 Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance (Modified Opinion) Criteria or specific requirement: 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)). Condition: During our testing, we noted the Authority did not have adequate internal controls designed to ensure compliance over HQS inspections requirements was met. Context: During our testing of 60 units for biennial HQS requirements, we noted the following: - 18 of 60 units tested did not have documentation of a completed HQS inspection within 24 months of the effective date. - 36 of 60 units tested did not have inspections performed on a biennial basis. - 1 of 60 inspections tested did not have an inspection report that was signed off as completed by the inspector. Questioned costs: Unable to determine 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 regarding HQS inspections. Repeat Finding: Yes, 2023-004. Recommendation: We recommend the Authority review their inspection process to ensure that inspections are performed timely and that all documentation is maintained within Yardi or the tenant file. We recommend the Authority hiring additional inspectors or a third-party company to perform inspections to ensure compliance. 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 inspection process to ensure that inspections are performed timely and that all documentation is maintained within Yardi or the tenant file. We recommend the Authority hiring additional inspectors or a third-party company to perform inspections to ensure compliance. 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 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

HUD Housing Programs Material Weakness

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
  • 1157591 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
  • 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