Finding 1217300 (2025-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-06-10

AI Summary

  • Core Issue: The Authority failed to terminate a contract for a unit that did not correct housing quality standards (HQS) deficiencies within the required timeframe.
  • Impacted Requirements: Compliance with HUD regulations requires timely correction of HQS deficiencies and contract termination if not addressed.
  • Recommended Follow-Up: Strengthen internal controls by implementing tracking procedures for HQS deficiencies and correction timelines.

Finding Text

HQS Enforcement Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Assistance Listing Numbers: 14.871 and 14.879 Federal Award Identification Number and Year: FL080; 2025 Award Period: October 1, 2024 to September 30, 2025 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Noncompliance (Other Matters) Criteria or Specific Requirement: For units under HAP contract that fail to meet HQS, the Authority 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 Authority-approved extension. If the owner does not correct the cited HQS deficiencies within the specified correction period, the Authority must stop (abate) HAPs beginning no later than the first of the month following the specified correction period or must terminate the HAP contract. The owner is not responsible for a breach of HQS as a result of the family’s failure to pay for utilities for which the family is responsible under the lease or for tenant damage. For family-caused defects, if the family does not correct the cited HQS deficiencies within the specified correction period, the Authority must take prompt and vigorous action to enforce the family obligations (24 CFR sections 982.158(d) and 982.404). Condition: During testing of 60 tenant files, HQS enforcement-related exceptions were identified in 1 file. • The Authority did not terminate the contract of 1 unit that failed to correct HQS deficiencies within the required timeframe. Questioned Costs: None. HAP was properly abated for this unit. Context: Out of 60 tenant files tested, 1 tenant file contained errors as noted above. Cause: The Authority had inadequate monitoring and enforcement controls over HQS follow-up procedures, including ensuring timely contract termination when required corrective actions are not completed timely. Effect: Failure to enforce HQS requirements increases the risk that: • Program participants occupy units that do not meet HUD housing quality standards, and • Improper HAP payments are made for noncompliant units, potentially resulting in questioned costs and noncompliance with HUD requirements. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Authority strengthen internal controls over HQS enforcement by implementing procedures to track and monitor HQS deficiencies and required correction timelines. Views of Responsible Officials: There is no disagreement with the audit finding.

Corrective Action Plan

Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend the Authority strengthen internal controls over HQS enforcement by implementing procedures to track and monitor HQS deficiencies and required correction timelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PBCHA has made significant improvements in inspection compliance and will continue to monitor its third-party inspection vendor to ensure timely submission of inspection reports. The agency will utilize Yardi and other centralized tracking systems to monitor inspection due dates and follow-up activities, ensuring inspections are completed in accordance with HUD requirements. PBCHA will also provide ongoing staff training to reinforce NSPIRE requirements and compliance expectations. Name(s) of the contact person(s) responsible for corrective action: Yvette Bembry Planned completion date for corrective action plan: December 31, 2026

Categories

Subrecipient Monitoring HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1217295 2025-001
    Material Weakness Repeat
  • 1217296 2025-001
    Material Weakness Repeat
  • 1217297 2025-001
    Material Weakness Repeat
  • 1217298 2025-002
    Material Weakness Repeat
  • 1217299 2025-002
    Material Weakness Repeat
  • 1217301 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.879 MAINSTREAM VOUCHERS $5.15M
14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS $3.73M
14.872 PUBLIC HOUSING CAPITAL FUND $3.59M
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $1.61M
14.850 PUBLIC HOUSING OPERATING FUND $1.59M
14.895 JOBS-PLUS PILOT INITIATIVE $657,256
17.274 YOUTHBUILD $515,744
14.896 FAMILY SELF-SUFFICIENCY PROGRAM $127,518
14.870 RESIDENT OPPORTUNITY AND SUPPORTIVE SERVICES - SERVICE COORDINATORS $95,080