Finding 1160901 (2025-006)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2025-10-17

AI Summary

  • Core Issue: The Authority failed to conduct and document required quality control inspections for Housing Quality Standards (HQS).
  • Impacted Requirements: This noncompliance violates 24 CFR §982.405, which mandates supervisory quality control inspections.
  • Recommended Follow-Up: The Authority should implement procedures to ensure quality control inspections are performed and documented annually.

Finding Text

Finding 2025-006: HQS Quality Control Inspections Housing Choice Voucher, 14.871 Material Weakness/Noncompliance – Special Tests and Provisions Repeat Finding 2024-004 Criteria: 24 CFR §982.405 states the PHA must conduct supervisory qualify control HQS inspections. Condition: The Authority did not conduct and document any quality control inspections during the year. Cause: The Authority did not have procedures in place to perform the quality control inspections.. Effect or Potential Effect: The Authority did not comply with the requirements of 24 CFR §982.405. Recommendation: The Authority should review the requirements of 24 CFR §982.405 and establish a system of where HQS inspections have a quality control sampling during each fiscal year. View of the Responsible Officials of the Auditee: The auditee's management agrees with the finding.

Corrective Action Plan

Finding 2025-006: HQS Quality Control Inspections Housing Choice Voucher, 14.871 Material Weakness/Noncompliance Special Test and Provisions Repeat Finding 2024-004 I agree with this finding. A system is now in place and the first round of HQS Inspections were already completed for the 2025-2026 audit timeframe. - Completed

Categories

HUD Housing Programs Special Tests & Provisions Material Weakness

Other Findings in this Audit

  • 1160899 2025-004
    Material Weakness Repeat
  • 1160900 2025-005
    Material Weakness Repeat
  • 1160902 2025-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $939,068