Finding 1191228 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-27
Audit: 395383
Organization: Brownsville Housing Authority (TN)
Auditor: MILLER & ROSE PA

AI Summary

  • Core Issue: The Authority failed to conduct required quality control re-inspections for the Housing Choice Voucher program.
  • Impacted Requirements: Compliance with HUD's Housing Quality Standards and annual inspection mandates.
  • Recommended Follow-Up: Ensure quality control re-inspections are performed as per HUD guidelines by June 30, 2026.

Finding Text

Department of Housing and Urban Development Federal Program: Housing Choice Voucher Cluster, Federal Assistance Listing No. 14.871 2025-001 Special Tests and Provisions Condition and Criteria: The Authority’s purpose for existence is providing decent safe affordable housing to low-income person. As such, HUD requires the Authority to comply with special tests and provisions relating to its Housing Choice Voucher program. The Authority must inspect the unit leased to a family at least annually to determine if the unit meets Housing Quality Standards (HOS) and the Authority must conduct quality control re-inspections. The Authority must prepare a unit inspection report (24 CFR) section 982 158(d) and 982 405 (b). Population and Items Testes: No quality control re-inspections were performed during the year ended June 30, 2025. Auditors’ Recommendation: The Authority should perform housing quality control re-inspections according to HUD guidelines. Grantee Response: We will comply with the auditors’ recommendation. Anticipated Completion Date: June 30, 2026

Corrective Action Plan

Auditors’ Recommendation: The Authority should perform housing quality control re-inspections according to HUD guidelines. Grantee Response: We will comply with the auditors’ recommendation. Anticipated Completion Date: June 30, 2026 Views of responsible officials and planned corrective actions: We will comply with the auditors’ recommendations.

Categories

HUD Housing Programs Special Tests & Provisions

Programs in Audit

ALN Program Name Expenditures
14.155 MORTGAGE INSURANCE FOR THE PURCHASE OR REFINANCING OF EXISTING MULTIFAMILY HOUSING PROJECTS $4.11M
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $1.11M
14.195 SECTION 8 HOUSING ASSISTANCE PAYMENTS PROGRAM $702,177