Finding 23953 (2022-001)

Significant Deficiency
Requirement
N
Questioned Costs
$1
Year
2022
Accepted
2023-02-12
Audit: 22730
Organization: Oxford Housing Authority (MA)

AI Summary

  • Core Issue: Incorrect abatement procedures for failed HQS inspections led to retroactive payments to landlords, violating housing assistance rules.
  • Impacted Requirements: PHAs must enforce timely corrections of HQS deficiencies and avoid retroactive payments during abatement periods.
  • Recommended Follow-Up: Revise HQS enforcement policies to ensure proper abatements and create a formal process for documenting inspection extensions.

Finding Text

U.S DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Finding 2022-001 ? Special Tests & Provisions ? HQS Enforcement Housing Choice Voucher #14.871 Other Matter/Significant Deficiency Statement of Condition Audit procedures noted instances of incorrect abatement procedures related to failed HQS Inspections. Criteria PHA?s must require owners to cure HQS deficiencies within the required correction period or otherwise abate HAPs beginning no later than the first of the month following the correction period and no retroactive payments are to be made for the abatement period. Cause The Authority?s procedures call for withholding of housing assistance during HQS enforcement, however, no actual abatement occurs as landlords were given retroactive payments upon receipt of passed inspection. Effect or Potential Effect Overpayment of housing assistance due to failure to implement abatement procedures. Questioned Costs Known questioned costs totaling $13,504. Context A sample of 15 files were selected to audit failed HQS inspections from a population of 130. The test found 4 files with some form of HQS inspection documentation issue. Our sample was not a statistically valid sample. Recommendation We recommend the Authority continue its efforts in restructuring the HQS enforcement policies by initiating abatements in accordance with the revised administrative plan. In addition, the Authority should establish a formal process to document inspections extensions provided. Management?s Response Management agrees with finding, see Corrective Action Plan for plan of action.

Corrective Action Plan

CORRECTIVE ACTION PLAN 2022-001 - Special Tests & Provisions- HQS Enforcement Auditee's Response and Planned Corrective Action The period of the inspections was during Covid and the files audited were Enhanced vouchers leased at Orchard Hill Estates. The development had several issues with retaining maintenance to correct the deficiencies. The development also struggled with receiving parts in a timely manner. The Oxford Housing Authority had been in contact with the development throughout the period of held HAP to maintain that these units were to be corrected. The Oxford housing Authority withheld HAP payments until the units were corrected, then released payment. The Oxford Housing Authority bas revised its Ad.min Plan to include the corrective procedure for abated units, along with a revised notice to the landlord. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Barry Nadon Jr.

Categories

Questioned Costs HUD Housing Programs Special Tests & Provisions Significant Deficiency

Other Findings in this Audit

  • 600395 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $1.54M