FAC Explorer

Finding 1179868 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-17
Audit: 392233
Organization: County of Kent, Michigan (MI)
Auditor: REHMANN ROBSON LLC

AI Summary

  • Core Issue: HQS inspection reports lack independent review and approval, increasing the risk of inaccuracies.
  • Impacted Requirements: PHAs must conduct annual inspections and ensure quality control, as per regulations.
  • Recommended Follow-up: Implement a policy for independent review of HQS inspection reports with proper documentation.

Finding Text

2025-001 – Review and Approval of Housing Quality Standards (HQS) Inspections (Repeat Finding) Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Number MI198VO. Criteria. Public Housing Authorities (PHAs) must inspect the unit leased to a family at least annually to determine if the unit meets HQS and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report. Due to Regulation 24 CFR 982.405, 983.103, PHAs have the discretion to conduct unit inspections biennially rather than annually, for the Housing Choice Voucher programs. Condition. HQS inspection reports reviewed during testing did not bear evidence of independent review and approval. Cause. The cause of this condition appears to be a deficiency in the approval process related to HQS inspections. Effect. Because of this condition there was an increased risk that inspection reports could be incomplete or contain inaccuracies. Questioned Costs. As HQS inspections were noted for all 40 items tested, no costs are questioned. Recommendation. The County should implement a policy requiring all HQS inspection reports to have an independent review and that such review be sufficiently documented. View of Responsible Officials. Management concurs with the audit assessment regarding this matter. It should be noted that the HCV program ended as of December 31, 2024.

Corrective Action Plan

2025-001 – Housing Quality Standards (HQS) Inspections Auditor Description of Condition and Effect: HQS inspection reports reviewed during testing did not bear evidence of independent review and approval. Because of this condition there was an increased risk that inspection reports could be incomplete or contain inaccuracies. Auditor Recommendation: The County should implement a policy requiring all HQS inspection reports to have an independent review and that such review be sufficiently documented. Management Assessment. Management concurs with the audit assessment regarding this matter. It should be noted that the HCV program ended as of December 31, 2024. Planned Corrective Action. N/A Responsible Party. N/A Date of Planned Corrective Action. N/A

Categories

HUD Housing Programs Special Tests & Provisions

Other Findings in this Audit

  • 1179865 2025-001
    Material Weakness Repeat
  • 1179866 2025-001
    Material Weakness Repeat
  • 1179867 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $3.06M
93.563 CHILD SUPPORT SERVICES $1.50M
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) $1.39M
93.569 COMMUNITY SERVICES BLOCK GRANT $1.19M
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $967,654
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $807,429
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $719,455
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $631,825
93.493 CONGRESSIONAL DIRECTIVES $608,293
10.194 COMMODITY CREDIT CORPORATION (CCC) FUNDING TO ALLEVIATE EMERGENCY SUPPLY CHAIN DISRUPTION IN THE COMMODITY SUPPLEMENTAL FOOD PROGRAM (CSFP) $471,076
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $422,837
10.568 EMERGENCY FOOD ASSISTANCE PROGRAM (ADMINISTRATIVE COSTS) $398,095
10.565 COMMODITY SUPPLEMENTAL FOOD PROGRAM $392,073
93.870 MATERNAL, INFANT AND EARLY CHILDHOOD HOME VISITING GRANT $368,500
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $361,408
93.898 CANCER PREVENTION AND CONTROL PROGRAMS FOR STATE, TERRITORIAL AND TRIBAL ORGANIZATIONS $317,258
93.658 FOSTER CARE TITLE IV-E $256,451
20.513 ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES $251,545
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $249,467
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $225,000
93.977 SEXUALLY TRANSMITTED DISEASES (STD) PREVENTION AND CONTROL GRANTS $200,000
16.320 SERVICES FOR TRAFFICKING VICTIMS $184,765
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $177,394
10.555 NATIONAL SCHOOL LUNCH PROGRAM $132,240
93.940 HIV PREVENTION ACTIVITIES HEALTH DEPARTMENT BASED $126,710
93.926 HEALTHY START INITIATIVE $111,461
93.889 NATIONAL BIOTERRORISM HOSPITAL PREPAREDNESS PROGRAM $111,265
93.767 CHILDREN'S HEALTH INSURANCE PROGRAM $110,542
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $107,742
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $98,544
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $86,870
16.606 STATE CRIMINAL ALIEN ASSISTANCE PROGRAM $67,068
10.553 SCHOOL BREAKFAST PROGRAM $64,213
93.436 WELL-INTEGRATED SCREENING AND EVALUATION FOR WOMEN ACROSS THE NATION (WISEWOMAN) $62,997
14.905 LEAD HAZARD REDUCTION DEMONSTRATION GRANT PROGRAM $61,198
10.913 FARM AND RANCH LANDS PROTECTION PROGRAM $59,160
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $50,779
20.601 ALCOHOL IMPAIRED DRIVING COUNTERMEASURES INCENTIVE GRANTS I $39,320
97.012 BOATING SAFETY FINANCIAL ASSISTANCE $39,250
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $33,321
10.727 INFLATION REDUCTION ACT URBAN & COMMUNITY FORESTRY PROGRAM $31,284
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $27,682
93.778 MEDICAL ASSISTANCE PROGRAM $26,145
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $19,516
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $18,258
93.597 GRANTS TO STATES FOR ACCESS AND VISITATION PROGRAMS $16,790
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $15,000
97.067 HOMELAND SECURITY GRANT PROGRAM $14,658
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $14,358
20.703 INTERAGENCY HAZARDOUS MATERIALS PUBLIC SECTOR TRAINING AND PLANNING GRANTS $11,038
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $11,000
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $9,352
81.128 ENERGY EFFICIENCY AND CONSERVATION BLOCK GRANT PROGRAM (EECBG) $7,940
93.116 PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL PROGRAMS $7,873
93.516 PUBLIC HEALTH TRAINING CENTERS PROGRAM $6,489
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $5,492
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $1,976
16.922 EQUITABLE SHARING PROGRAM $637
93.946 COOPERATIVE AGREEMENTS TO SUPPORT STATE-BASED SAFE MOTHERHOOD AND INFANT HEALTH INITIATIVE PROGRAMS $500