FAC Explorer

Finding 1186696 (2025-102)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-03-25
Audit: 394404
Organization: Maricopa County (AZ)
Auditor: ARIZONA AUDITOR GENERAL

AI Summary

  • Core Issue: The Housing Authority of Maricopa County failed to comply with federal requirements for participant file management.
  • Impacted Requirements: Key compliance areas include Eligibility, Reporting, and Special Tests and Provisions.
  • Recommended Follow-Up: Improve documentation practices and maintain complete participant files to meet federal standards.

Finding Text

Cluster name(s): Section 8 Project-Based Cluster Assistance Listings number(s) and name(s): 14.195 Project-Based Rental Assistance Award number(s) and year(s): AZ99RD00001 January 1, 2024 through December 31, 2024; January 1, 2025 through December 31, 2025 Federal agency: U.S. Department of Housing and Urban Development Compliance requirement(s): Eligibility, Reporting, and Special tests and provisions Questioned costs: Unknown Condition Our testing of 25 participant files noted the following: X No electronic income verification (EIV) was done within the required time period for 25 of 25 participant selections. X Annual inspections were not performed for 3 of 25 participant selections. X 1 of 25 tenant files were not provided. X No social security support was provided for tenants for 3 of 25 participant selections. X Income was incorrectly calculated for tenants for 5 of 25 participant selections. X Annual recertifications were not completed timely for 2 of 25 participant selections Arizona Auditor General Maricopa County | Year Ended June 30, 2025 14 Effect The Housing Authority of Maricopa County is not in compliance with federal requirements regarding Eligibility, Reporting, and Special Tests and Provisions. Cause Due to high staff turnover during the fiscal year, certain documentation was not maintained in accordance with HAMC policies and procedures. Criteria In accordance with Uniform Guidance, internal controls are required to be in place to ensure compliance with federal requirements and to maintain complete and accurate participant files as noted in 24 CFR sections 5.233, 5.657, 880.603, 881.601, 882.515, 883.701, 884.218, 886.124, and 886.324. Recommendations The Housing Authority of Maricopa County should maintain complete and accurate participant files to ensure compliance with federal requirements.

Corrective Action Plan

Assistance Listings number and program name: 14.195 Section 8 Project-Based Cluster (Project-Based Rental Assistance (PBRA)) Responsible Entity: Housing Authority of Maricopa County Contact Person(s): Gerald Minott, Executive Director, Housing Authority of Maricopa County. Anticipated completion date: April 12, 2026 Concur: The Housing Authority of Maricopa County (HAMC) has set up automatic build in compliance alert in Yardi Voyager that will adopt HUD software requirement tools while also creating a compliance calendar for the fiscal year which should further assist in the prevention of late inspections and recertifications. Going forward the HAMC Compliance Department will be performing biannual internal monitoring tests of up to (25%) of files per site/property/program. As part of HAMC’s push to implement internal control best practices, HAMC will update its internal control policies on electronic income verification deadlines, inspection frequency, required documentation, correction of income verification steps, and file retention rules to provide better clarity. HAMC will also work with the HAMC HR Department staff to implement a zero-tolerance policy for incomplete files which will be reviewed on a yearly basis.

Categories

Special Tests & Provisions Eligibility HUD Housing Programs Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1186694 2025-102
    Material Weakness Repeat
  • 1186695 2025-101
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.600 HEAD START $22.40M
93.914 HIV EMERGENCY RELIEF PROJECT GRANTS $10.25M
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $9.44M
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $8.12M
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $7.45M
21.032 LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND $6.04M
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $5.71M
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $5.41M
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $4.83M
17.259 WIOA YOUTH ACTIVITIES $4.70M
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $3.65M
93.136 Injury Prevention and Control Research and State and Community Based Programs $3.20M
93.658 FOSTER CARE TITLE IV-E $3.05M
84.374 TEACHER AND SCHOOL LEADER INCENTIVE GRANTS (FORMERLY THE TEACHER INCENTIVE FUND) $2.95M
93.917 HIV CARE FORMULA GRANTS $2.71M
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $2.65M
93.563 CHILD SUPPORT SERVICES $2.42M
93.686 ENDING THE HIV EPIDEMIC: A PLAN FOR AMERICA — RYAN WHITE HIV/AIDS PROGRAM PARTS A AND B $2.41M
97.106 SECURING THE CITIES PROGRAM $2.32M
93.391 ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES $2.24M
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $2.03M
93.926 HEALTHY START INITIATIVE $1.99M
93.569 COMMUNITY SERVICES BLOCK GRANT $1.61M
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $1.58M
93.870 MATERNAL, INFANT AND EARLY CHILDHOOD HOME VISITING GRANT $1.56M
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $1.54M
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $1.34M
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $1.30M
14.195 PROJECT-BASED RENTAL ASSISTANCE (PBRA) $1.30M
90.404 HAVA ELECTION SECURITY GRANTS $1.18M
93.940 HIV PREVENTION ACTIVITIES HEALTH DEPARTMENT BASED $1.16M
93.977 SEXUALLY TRANSMITTED DISEASES (STD) PREVENTION AND CONTROL GRANTS $1.12M
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $1.09M
66.001 AIR POLLUTION CONTROL PROGRAM SUPPORT $1.07M
20.205 HIGHWAY PLANNING AND CONSTRUCTION $871,002
84.013 TITLE I STATE AGENCY PROGRAM FOR NEGLECTED AND DELINQUENT CHILDREN AND YOUTH $866,187
14.879 MAINSTREAM VOUCHERS $775,982
97.091 HOMELAND SECURITY BIOWATCH PROGRAM $743,684
16.833 NATIONAL SEXUAL ASSAULT KIT INITIATIVE $737,103
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $729,504
16.575 CRIME VICTIM ASSISTANCE $690,117
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $680,277
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $656,847
93.576 REFUGEE AND ENTRANT ASSISTANCE DISCRETIONARY GRANTS $631,111
95.001 HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM $628,121
66.040 DIESEL EMISSIONS REDUCTION ACT (DERA) STATE GRANTS $610,653
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $583,550
97.067 HOMELAND SECURITY GRANT PROGRAM $556,545
16.554 NATIONAL CRIMINAL HISTORY IMPROVEMENT PROGRAM (NCHIP) $515,180
93.008 MEDICAL RESERVE CORPS SMALL GRANT PROGRAM $449,676
84.425U EDUCATION STABILIZATION FUND $436,830
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $390,472
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $381,275
17.258 WIOA ADULT PROGRAM $379,425
93.667 SOCIAL SERVICES BLOCK GRANT $361,055
21.017 SOCIAL IMPACT PARTNERSHIPS TO PAY FOR RESULTS ACT (SIPPRA) $360,487
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $342,805
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $325,357
84.002A ADULT EDUCATION - BASIC GRANTS TO STATES $314,695
16.741 DNA BACKLOG REDUCTION PROGRAM $312,485
20.200 HIGHWAY RESEARCH AND DEVELOPMENT PROGRAM $272,020
16.U06 Organized Crime Drug Enforcement Task Forces $254,359
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $227,465
93.334 THE HEALTHY BRAIN INITIATIVE: TECHNICAL ASSISTANCE TO IMPLEMENT PUBLIC HEALTH ACTIONS RELATED TO COGNITIVE HEALTH, COGNITIVE IMPAIRMENT, AND CAREGIVING AT THE STATE AND LOCAL LEVELS $220,409
93.648 CHILD WELFARE RESEARCH TRAINING OR DEMONSTRATION $205,938
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $174,092
66.034 SURVEYS, STUDIES, RESEARCH, INVESTIGATIONS, DEMONSTRATIONS, AND SPECIAL PURPOSE ACTIVITIES RELATING TO THE CLEAN AIR ACT $127,470
16.U04 FBI Desert Hawk Fugitive Task Force $125,245
10.665 SCHOOLS AND ROADS - GRANTS TO STATES $116,253
84.365A ENGLISH LANGUAGE ACQUISITION STATE GRANTS $106,718
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $95,851
14.896 FAMILY SELF-SUFFICIENCY PROGRAM $86,636
84.027A SPECIAL EDUCATION GRANTS TO STATES $86,539
16.U05 Organized Crime Drug Enforcement Task Forces $83,475
93.070 ENVIRONMENTAL PUBLIC HEALTH AND EMERGENCY RESPONSE $75,024
10.U01 Cooperative Law Enforcement Agreement $73,867
16.753 CONGRESSIONALLY RECOMMENDED AWARDS $68,033
16.606 STATE CRIMINAL ALIEN ASSISTANCE PROGRAM $65,635
14.900 LEAD HAZARD REDUCTION GRANT PROGRAM $65,591
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $54,632
93.898 CANCER PREVENTION AND CONTROL PROGRAMS FOR STATE, TERRITORIAL AND TRIBAL ORGANIZATIONS $44,089
94.006 AMERICORPS STATE AND NATIONAL 94.006 $42,834
16.U09 Drug Enforcement Administration Phoenix Task Force $39,325
93.788 OPIOID STR $39,151
93.643 CHILDREN'S JUSTICE GRANTS TO STATES $35,158
16.838 COMPREHENSIVE OPIOID, STIMULANT, AND OTHER SUBSTANCES USE PROGRAM $30,205
93.758 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT FUNDED SOLELY WITH PREVENTION AND PUBLIC HEALTH FUNDS (PPHF) $22,321
93.647 SOCIAL SERVICES RESEARCH AND DEMONSTRATION $21,186
10.555 NATIONAL SCHOOL LUNCH PROGRAM $19,542
16.U07 DOJ DEA Taskforce $19,272
16.U08 FBI Phoenix Safe Streets Task Force $17,077
20.941 STRENGTHENING MOBILITY AND REVOLUTIONIZING TRANSPORTATION (SMART) GRANTS PROGRAM $14,350
10.553 SCHOOL BREAKFAST PROGRAM $12,287
15.227 DISTRIBUTION OF RECEIPTS TO STATE AND LOCAL GOVERNMENTS $11,227
16.U02 FBI Joint Terrorism Task Force $10,720
93.110 MATERNAL AND CHILD HEALTH FEDERAL CONSOLIDATED PROGRAMS $9,958
16.742 PAUL COVERDELL FORENSIC SCIENCES IMPROVEMENT GRANT PROGRAM $8,095
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $4,634
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $4,573
16.U03 FBI Joint Terrorism Task Force $4,397
93.946 COOPERATIVE AGREEMENTS TO SUPPORT STATE-BASED SAFE MOTHERHOOD AND INFANT HEALTH INITIATIVE PROGRAMS $105