Finding 1176417 (2025-003)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-04

AI Summary

  • Core Issue: The Commission lacks adequate internal controls, leading to untimely or incomplete inspections of housing units.
  • Impacted Requirements: Failure to comply with Housing Quality Standards (HQS) as mandated by HUD, resulting in material noncompliance.
  • Recommended Follow-Up: Implement processes to ensure timely inspections and proper documentation for all tenant residences.

Finding Text

PBRA/MOD Housing Quality StandardsFederal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Section 8 Project-Based Cluster Assistance Listing Number: 14.195/14.856 Federal Award Identification Number and Year: MD004 (various funding increments active during period 7/1/24 - 6/30/25) Award Period: July 1, 2024 through June 30, 2025 Type of Finding: - Material Weakness in Internal Control over Compliance. - Material Noncompliance (Modified Opinion) Criteria: PHA must inspect the unit leased to a family at least annually to determine if the unit meets Housing Quality Standards (HQS). The PHA must prepare a unit inspection report (24 CFR sections 880.612, 881.601, 882.516, 882.808(n), 883.701, 884.217, 886.123, and 886.323).). Condition: During our testing, we noted the Commission did not have adequate internal controls designed to ensure that inspection requirements were being met. As a result, inspections were not completed timely or at all. Questioned costs: $ 75,780 Context: Testing of 60 PBRA tenant files for annual inspection standards revealed the following exceptions: - 23 instances where tenant files were missing one or more inspections and when inspections were included, it was indeterminable whether they were within the regulatory period - 2 files were missing the Housing Specialist signoff on the inspection completed. Cause: The Commission does not have controls in place to ensure it is meeting HQS inspection requirements set by HUD. Effect: The Commission is not in compliance with program requirements over HQS inspections. Repeat Finding: Yes Recommendation: The Commission should implement processes to ensure that all proper documentation is being maintained for inspections of tenant residences and that related inspections are performed on a timely basis. View of Responsible Officials: There is no disagreement with the audit finding

Corrective Action Plan

PBRA/MOD Housing Quality Standards Recommendation: The Commission should implement processes to ensure that all proper documentation is being maintained for inspections of tenant residences and that related inspections are performed on a timely basis. Explanation of disagreement with audit finding: There is no disagreement with the audit findings. Action taken in response to finding: HOC's third-party management agent, Pratum Companies, policy has been updated to reflect the requirement to complete within 365 days of the previous inspection. Name(s} of the contact person(s} responsible for corrective action: Shannon Bodnar, Senior Vice President of Compliance, Pratum Darcel Cox, Vice President Compliance, HOC Planned completion date for corrective action plan: Pratum immediately implemented the corrective action as outlined above.

Categories

HUD Housing Programs

Other Findings in this Audit

  • 1176411 2025-001
    Material Weakness Repeat
  • 1176412 2025-001
    Material Weakness Repeat
  • 1176413 2025-001
    Material Weakness Repeat
  • 1176414 2025-002
    Material Weakness Repeat
  • 1176415 2025-002
    Material Weakness Repeat
  • 1176416 2025-003
    Material Weakness Repeat
  • 1176418 2025-004
    Material Weakness Repeat
  • 1176419 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.188 HOUSING FINANCE AGENCIES (HFA) RISK SHARING $311.02M
14.267 CONTINUUM OF CARE PROGRAM $4.97M
14.195 PROJECT-BASED RENTAL ASSISTANCE (PBRA) $3.37M
14.879 MAINSTREAM VOUCHERS $2.33M
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $1.98M
93.086 HEALTHY MARRIAGE PROMOTION AND RESPONSIBLE FATHERHOOD GRANTS $719,073
14.896 FAMILY SELF-SUFFICIENCY PROGRAM $604,446
14.856 LOWER INCOME HOUSING ASSISTANCE PROGRAM SECTION 8 MODERATE REHABILITATION $526,862
14.269 HURRICANE SANDY COMMUNITY DEVELOPMENT BLOCK GRANT DISASTER RECOVERY GRANTS (CDBG-DR) $261,312
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $50,214