Finding 1225729 (2025-006)

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

AI Summary

  • Core Issue: The Authority is not conducting NSPIRE inspections as required, leading to significant deficiencies in internal controls.
  • Impacted Requirements: Compliance with HUD's NSPIRE standards for Housing Choice Voucher inspections is not being met, risking tenant safety and housing quality.
  • Recommended Follow-Up: Implement a management system for scheduling and monitoring NSPIRE inspections to ensure timely compliance.

Finding Text

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Choice Voucher Cluster Assistance Listing Number: 14.871 and 14.879 Federal Award Identification Number and Year: WA001EH014, WA001EH0013, 15-16 - 2025 WA001VO0535, 549, 552, 554-7, WA001546-8 - 2025 Award Period: January 1, 2025 through December 31, 2025 Compliance Requirement: Special Tests and Provisions - NSPIRE / Housing Quality Standards Inspections 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 Housing Voucher Cluster, “The PHA must inspect the unit leased to a family at least biennially to determine if the unit meets Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). However, NSPIRE for HCV and Project Based Vouchers (PBV) programs, referred to as NSPIRE-V during HUD’s demonstration, was effective October 1, 2023, and replaced HQS, as previously defined in 24 CFR 982.401, as the inspection standards for these programs. As announced in the Federal Register, “Economic Growth Regulatory Relief and Consumer Protection Act: Implementation of National Standards for the Physical Inspection of Real Estate (NSPIRE); Extension of NSPIRE Compliance Date for HCV Programs,” HUD extended the compliance date for HCV and PBV programs until October 1, 2024. This applies to all Public Housing Agencies (PHAs), including MTW PHAs, administering Section 8 Housing Choice Voucher programs.” According to the Authority’s Housing Choice Voucher Program Administrative Plan updated August 25th, 2025, “All units must pass an NSPIRE inspection prior to the approval of a lease (with some exceptions) and at least once every 26 months during the term of the HAP contract, and at other times as needed, to determine that the unit meets NSPIRE.” Condition: During testing, we noted the Authority lacked adequate internal controls to ensure NSPIRE inspections were completed in accordance with compliance requirements. Questioned costs: None Context: During testing, we identified an NSIPE inspections issue: three of the forty sampled inspections were not conducted on a biennial or triennial basis. 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 2024-005. Recommendation: We recommend the Authority design and implement controls to ensure NSPIRE inspections are conducted on schedule. These controls should include assigning a responsible individual to manage the inspection schedule, as well as monitoring and following up on all inspection dates to prevent delayed or missed inspections. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

Housing Choice Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend the Authority design and implement controls to ensure NSPIRE inspections are conducted on schedule. These controls should include assigning a responsible individual to manage the inspection schedule, as well as monitoring and following up on all inspection dates to prevent delayed or 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. These inspections were correctly identified as part of the action plan and addressed, but the audit period took place prior to the action plan being completed. The inspections non-compliance workgroup from the previous year’s action plan has concluded its work and resolved outstanding inspections non-compliance. 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 with the continuous aspects of the plan remaining in place.

Categories

HUD Housing Programs

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
  • 1225696 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
  • 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