Finding 1225696 (2025-003)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-08-05

AI Summary

  • Core Issue: The Authority has a significant deficiency in internal controls, leading to missed housing inspections required for compliance with HUD standards.
  • Impacted Requirements: Compliance with Housing Quality Standards (HQS) is not being met, risking tenant safety and housing quality.
  • Recommended Follow-Up: Implement controls to manage inspection schedules, including assigning a responsible individual to ensure timely inspections.

Finding Text

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Moving to Work Demonstration Program Assistance Listing Number: 14.881 Federal Award Identification Number and Year: WA001 - 2025 Award Period: January 1, 2025 through December 31, 2025 Compliance Requirement: Special Tests and Provisions - Housing Quality Standards Type of Finding: • Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: According to Part 4 of the Compliance Supplement 2025 for the Moving to Work Demonstration Program, “MTW Agencies must ensure that housing assisted under the demonstration program meets housing quality standards established or approved by the Secretary. The HCV program regulations at 24 CFR sections 982.401 through 982.405 set forth basic housing quality standards (HQS) which all units must meet, and the PHA must verify by inspection, before initial assistance can be paid on behalf of a family and at least annually throughout the term of the assisted tenancy. Current HQS regulations consist of 13 key aspects of housing quality, performance requirements, and acceptability criteria to meet each performance requirement. HQS include requirements for all housing types, including single and multi-family dwelling units, as well as specific requirements for special housing types, such as manufactured homes, congregate housing, single room occupancy, shared housing, and group residences (Section 204(c)(3)(E) of Pub. L. No. 104-134 (42 USC 1437f (note))).” According to the Authority’s Housing Choice Voucher Program Administrative Plan updated August 25th, 2025, “MTW Units: SHA conducts an inspection to determine continuing compliance with Housing Quality Standards within 26 months of the last inspection (MTW 3.A.01). SHA reserves the right to place units on an annual inspection or another alternative schedule if deemed appropriate. SHA will complete a full recertification on a triennial basis for families where all adults in the household are elderly or disabled (unless the entire household has no income).” Condition: During testing, we noted the Authority lacked adequate internal controls to ensure housing inspections were performed when due. Questioned costs: None Context: During testing, we identified the following HQS issue: one of the forty sampled tenant files did not contain evidence of a required triennial inspection. Cause: The Authority failed to provide adequate monitoring and oversight to ensure compliance with HUD rules and regulations, as well as its administrative policy. Effect: The tenant may not be receiving housing that is safe, sanitary, or structurally sound. Repeat Finding: Yes. See prior year finding 2024-007. Recommendation: We recommend the Authority design and implement controls to ensure housing inspections are performed when due. Such controls should include assigning a responsible individual to manage the inspection schedule and to monitor and follow up on all inspection dates to prevent missed inspections. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend the Authority design and implement controls to ensure housing inspections are performed when due. Such controls should include assigning a responsible individual to manage the inspection schedule and to monitor and follow up on all inspection dates to prevent missed inspections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: SHA was in the process of completing its corrective action plan in 2025 and addressing past due inspections. This unit was appropriately identified as needing inspection and added to the action plan. Prior to an inspection the participant left the program and no inspection was necessary as the unit was no longer under a HAP contract. Name(s) of the contact person(s) responsible for corrective action: Alice Kimbowa Planned completion date for corrective action plan: Was in progress during this audit period and is now complete.

Categories

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

Other Findings in this Audit

  • 1225679 2025-001
    Material Weakness Repeat
  • 1225680 2025-001
    Material Weakness Repeat
  • 1225681 2025-001
    Material Weakness Repeat
  • 1225682 2025-001
    Material Weakness Repeat
  • 1225683 2025-001
    Material Weakness Repeat
  • 1225684 2025-001
    Material Weakness Repeat
  • 1225685 2025-002
    Material Weakness Repeat
  • 1225686 2025-002
    Material Weakness Repeat
  • 1225687 2025-002
    Material Weakness Repeat
  • 1225688 2025-002
    Material Weakness Repeat
  • 1225689 2025-002
    Material Weakness Repeat
  • 1225690 2025-002
    Material Weakness Repeat
  • 1225691 2025-003
    Material Weakness Repeat
  • 1225692 2025-003
    Material Weakness Repeat
  • 1225693 2025-003
    Material Weakness Repeat
  • 1225694 2025-003
    Material Weakness Repeat
  • 1225695 2025-003
    Material Weakness Repeat
  • 1225697 2025-004
    Material Weakness Repeat
  • 1225698 2025-004
    Material Weakness Repeat
  • 1225699 2025-004
    Material Weakness Repeat
  • 1225700 2025-004
    Material Weakness Repeat
  • 1225701 2025-004
    Material Weakness Repeat
  • 1225702 2025-004
    Material Weakness Repeat
  • 1225703 2025-004
    Material Weakness Repeat
  • 1225704 2025-004
    Material Weakness Repeat
  • 1225705 2025-004
    Material Weakness Repeat
  • 1225706 2025-004
    Material Weakness Repeat
  • 1225707 2025-004
    Material Weakness Repeat
  • 1225708 2025-005
    Material Weakness Repeat
  • 1225709 2025-005
    Material Weakness Repeat
  • 1225710 2025-005
    Material Weakness Repeat
  • 1225711 2025-005
    Material Weakness Repeat
  • 1225712 2025-005
    Material Weakness Repeat
  • 1225713 2025-005
    Material Weakness Repeat
  • 1225714 2025-005
    Material Weakness Repeat
  • 1225715 2025-005
    Material Weakness Repeat
  • 1225716 2025-005
    Material Weakness Repeat
  • 1225717 2025-005
    Material Weakness Repeat
  • 1225718 2025-005
    Material Weakness Repeat
  • 1225719 2025-006
    Material Weakness Repeat
  • 1225720 2025-006
    Material Weakness Repeat
  • 1225721 2025-006
    Material Weakness Repeat
  • 1225722 2025-006
    Material Weakness Repeat
  • 1225723 2025-006
    Material Weakness Repeat
  • 1225724 2025-006
    Material Weakness Repeat
  • 1225725 2025-006
    Material Weakness Repeat
  • 1225726 2025-006
    Material Weakness Repeat
  • 1225727 2025-006
    Material Weakness Repeat
  • 1225728 2025-006
    Material Weakness Repeat
  • 1225729 2025-006
    Material Weakness Repeat
  • 1225730 2025-007
    Material Weakness Repeat
  • 1225731 2025-007
    Material Weakness Repeat
  • 1225732 2025-007
    Material Weakness Repeat
  • 1225733 2025-007
    Material Weakness Repeat
  • 1225734 2025-007
    Material Weakness Repeat
  • 1225735 2025-007
    Material Weakness Repeat
  • 1225736 2025-007
    Material Weakness Repeat
  • 1225737 2025-007
    Material Weakness Repeat
  • 1225738 2025-007
    Material Weakness Repeat
  • 1225739 2025-007
    Material Weakness Repeat
  • 1225740 2025-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.881 MOVING TO WORK DEMONSTRATION PROGRAM $222.49M
14.856 LOWER INCOME HOUSING ASSISTANCE PROGRAM SECTION 8 MODERATE REHABILITATION $895,678
14.896 FAMILY SELF-SUFFICIENCY PROGRAM $708,084
14.879 MAINSTREAM VOUCHERS $291,492
14.870 RESIDENT OPPORTUNITY AND SUPPORTIVE SERVICES - SERVICE COORDINATORS $156,024
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $46,250