Finding 1221441 (2025-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-06-30

AI Summary

  • Core Issue: The Authority failed to conduct timely Housing Quality Standards (HQS) inspections for 7 out of 60 sampled tenants, risking compliance with federal requirements.
  • Impacted Requirements: Annual inspections and quality control re-inspections are mandated by 24 CFR 982.158 and 982.405, along with proper documentation retention for three years.
  • Recommended Follow-Up: Enhance oversight of the HQS inspection process by improving scheduling, monitoring due dates, and ensuring proper documentation practices are followed.

Finding Text

Finding Reference: 2025-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Assistance Listing Number: 14.871 and 14.879 Federal Grant Number: Not Applicable Category of Finding: Special Tests and Provisions (Housing Quality Standards Inspections) Classification of Finding: Significant Deficiency in Internal Control over Compliance Instance of Noncompliance Criteria Pursuant to 24 CFR 982.158 and 982.405, the Authority must inspect the units leased to a family at least annually to determine if the unit meets Housing Quality Standards (HQS) and must also conduct quality control re-inspections. The PHA must prepare and maintain a unit inspection report for at least three years. Condition From a total population of 17,852 tenants for the fiscal year ended September 30, 2025, we selected a statistically valid sample of one monthly subsidy payment for each of 60 selected tenants and identified seven tenants whose HQS inspections were not completed by the required due dates and prior to the subsidy payments. Cause of Condition The Authority’s inspection scheduling and documentation practices were not consistently applied in a manner that ensured all required HQS inspections were completed by their due dates and that related inspection records were maintained in accordance with HUD requirements. Effect The Authority is not in compliance with the HQS inspection requirements. The Authority may be paying Housing Assistance Payments (HAPs) to property owners whose units have inadequate housing quality. Questioned Costs The units were ultimately inspected and determined to be compliant with the Housing Quality Standards. Questioned costs were not identified. Identification of Repeat Finding This is a repeat of finding 2024-003 reported for the year ended September 30, 2024. Recommendation The Authority should implement more structured oversight of its HQS inspection workflow to promote timely completion of required inspections and consistent maintenance of inspection records. This may include adopting clearer scheduling protocols, improving monitoring of inspection due dates, and reinforcing expectations for documenting and retaining inspection results in accordance with HUD requirements. View of Responsible Officials and Planned Corrective Action See separately prepared Corrective Action Plan.

Corrective Action Plan

Reference Number: 2025-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Choice Cluster Federal Catalog Number: 14.871 and 14.879 Federal Grant Number: Not Applicable Category of Finding: Special Tests and Provisions (Housing Quality Standards Inspections) Classification of Finding: Significant Deficiency in Internal Control over Compliance Instance of Noncompliance Authority’s Response & Actions Taken The Authority has made substantial progress in resolving the backlog of Housing Quality Standards (HQS) inspections that originated during the COVID-19 period, when HUD waivers and restricted unit access limited the ability to conduct timely inspections. Since that time, the Authority has reestablished normal inspection operations and significantly improved inspection volume and completion rates. All inspections noted in the audit were completed shortly after the required timeframes, and each unit ultimately passed HQS inspection and met HUD’s requirements for safe, decent, and sanitary housing. These results reflect that there was no impact to housing quality or participant eligibility, but rather timing-related delays within an actively managed inspection pipeline. The instances identified in the audit are largely attributable to timing of the audit sample selection, during which certain inspections were in process and scheduled but had not yet been completed. This does not fully reflect the Authority’s current operational performance or the progress achieved in reducing the inspection backlog. The Authority has established ongoing procedures to prioritize and monitor inspection timeliness, including use of the Emphasys Elite system in coordination with HUD’s PIC system to identify and track units approaching or exceeding inspection deadlines. Units identified as nearing noncompliance are actively scheduled and completed, and the Authority continues to work closely with its third-party HCV contractors to maintain consistent inspection coverage. The Authority continues to enhance oversight, tracking, and contractor accountability to ensure sustained compliance with HUD standards. The enhanced oversight and monitoring resulted in SEMAP fiscal year end 9/30/2025 with High Performer status, and current performance trends show the Authority is well positioned to maintain SEMAP High Performer status for the current fiscal year. Specifically for SEMAP Indicator 12 for Annual HQS Inspections, the Authority achieved 10 out of 10 points for fiscal year end 9/30/2025, which was an improvement from the prior fiscal year of 0 out of 10 points, and currently projected to maintain full points for this indicator with 97% timely annual HQS inspections completed. The key strategies and controls in place are as follows: Tenant-Based Program: 􀁸 Review the report of outstanding HQS Inspections on a weekly basis. 􀁸 Schedule outstanding HQS Inspections in order of aging date. 􀁸 Conduct HQS Inspections prior to the anniversary date of previously completed inspection. 􀁸 Running a monthly report of failed inspections and comparing them with future scheduled inspections to ensure that a second inspection has been scheduled. 􀁸 Running a monthly report to identify units with two failed inspections to ensure all have been abated correctly. 􀁸 Implement weekly monitoring to ensure all units are properly abated and lifted timely when units pass inspections and contracts are properly terminated after being in abatement for 180 days without a cure. The Authority has worked with Emphasys to identify the best ways to sort aged HQS inspections due and generate/schedule in bulk, as well as maximize the Inspector’s workday by routing the tenantbased units in a way that flows in a clear and orderly manner. Similar to the handling of delinquent annual reexaminations, the Authority is checking the data in PIC with the system of records and processing 50058 corrections where inspections have been completed but rejected in PIC due to out of sequence effective dates and any other fatal errors that require corrective action. Anticipated Implementation Date September 30, 2026 Name(s) and Title(s) of Contact Person(s) Responsible for Correction Action HCV Contractors Kendra Crawford, Director of Housing Operations

Categories

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

Other Findings in this Audit

  • 1221436 2025-001
    Material Weakness Repeat
  • 1221437 2025-001
    Material Weakness Repeat
  • 1221438 2025-001
    Material Weakness Repeat
  • 1221439 2025-002
    Material Weakness Repeat
  • 1221440 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $36.75M
14.879 MAINSTREAM VOUCHERS $7.85M
14.850 PUBLIC HOUSING OPERATING FUND $5.64M
14.872 PUBLIC HOUSING CAPITAL FUND $4.20M
14.856 LOWER INCOME HOUSING ASSISTANCE PROGRAM SECTION 8 MODERATE REHABILITATION $870,706