Finding 1163593 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2025-12-08

AI Summary

  • Core Issue: Two units failed HQS inspections but were not re-inspected within the required 30 days, leading to non-compliance with HUD regulations.
  • Impacted Requirements: HUD guidelines mandate timely correction of life-threatening deficiencies within 24 hours and all other deficiencies within 30 days.
  • Recommended Follow-Up: Strengthen internal controls for HQS inspections and ensure staff training to meet compliance deadlines; monitor progress towards resolving deficiencies by March 31, 2026.

Finding Text

Finding 2025-001 - Section 8 HQS Inspection Deficiencies, Significant Deficiency Moving To Work Demonstration Program - ALN No. 14.881; Grant period - year ended March 31, 2025 Criteria: The Code of Federal Regulations and HUD guidelines give the requirements for annual inspections to determine if the units leased to families meet the Housing Quality Standards. Specifically, HUD regulations CFR Parts 982.158 and 982.404 require inspections of 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. Condition: HQS inspections were tested for compliance in the current year. Of the 6 failed HQS inspections selected for review, 2 units were not re-inspected with the 30-day requirement and HAP payments were not properly abated. HQS inspections were not performed at an additional 2 units. Cause: Lack of controls over compliance with HUD regulations and turnover of staff. Effect: Non-compliance with HUD regulations. Questioned Costs: Not identified. Recommendation: We recommend that the Housing Authority should continue to strengthen its internal controls in relation to the HQS inspection and re-inspection process to ensure that they are completed within the required timeframe to meet the HUD compliance requirements. Management's Response: The Housing Authority is working on improved procedures for annual inspections and failed inspections to ensure that annual inspections are performed and re-inspections are performed within the 30-day requirement. The Housing Authority has hired new staff for its Housing Choice Voucher Program and is planning on additional training for employees to make sure they are qualified to meet the HQS re-inspection requirements. Dannie Walker, Executive Director, has assumed the responsibility of ensuring that the inspections will be performed within the timeframe to meet the HUD compliance requirements and expects the deficiencies which led to this finding to be resolved by March 31, 2026.

Corrective Action Plan

Corrective Action Plan (CAP) The Housing Authority of the City of Ozark, Alabama (Housing Authority) To the Department of Housing and Urban Development, During the audit of the Housing Authority’s fiscal year ended March 31, 2025 financial statements, it was determined that the Housing Authority did not perform annual HQS inspections for all units or conduct HQS re-inspections during the 30-day period required by HUD. Dannie Walker, Executive Director is responsible for implementing the corrective action plan. CAP developed to resolve audit findings: Finding 2025-001 - Section 8 HQS Inspection Deficiencies We concur with the recommendation and we will establish controls that ensure that annual inspection are performed, re-inspections are performed within the 30-day requirement and that HAP abatements are properly assessed. The Housing Authority is also planning on additional training for employees to make sure they are qualified to meet the HQS re-inspection requirements.

Categories

HUD Housing Programs

Programs in Audit

ALN Program Name Expenditures
14.881 MOVING TO WORK DEMONSTRATION PROGRAM $5.77M
14.536 RESEARCH AND EVALUATIONS, DEMONSTRATIONS, AND DATA ANALYSIS AND UTILIZATION $25,000
10.558 CHILD AND ADULT CARE FOOD PROGRAM $5,838