Finding 387786 (2023-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-03-28

AI Summary

  • Core Issue: The Authority failed to complete Annual HQS inspections within the required two-year timeframe.
  • Impacted Requirements: This finding violates 24 CFR 982.405(a) and the HCVP Administration Plan.
  • Recommended Follow-Up: The Authority should improve scheduling procedures to ensure timely completion of Annual HQS inspections.

Finding Text

2023 – 001 Housing Choice Voucher Program Annual HQS Inspections Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Choice Voucher Program Assistance Listing Number: 14.871 Federal Award Identification Number and Year: PA004 (various funding increments active during period 7/1/22-6/30/23) Award Period: July 1, 2022 – June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: Per 24 CFR 982.405(a) and in accordance with the HCVP Administration Plan, completed HQS inspections must be completed within two years of the HUD-50058 effective date listed on the HUD-50058. Condition: During our testing, we noted the Authority did not complete the Annual HQS inspections in an adequate time frame. Questioned Costs: Unknown. Context: In a statistically valid sample, during our testing of 60 files selected for Annual HQS Inspection Testing, we noted the following: 1 out of 60 Annual HQS inspections was not completed within two years of the HUD-50058 effective date listed on the HUD-50058. Cause: Per discussion with Aida Nunez, Director of Housing Management, scheduling conflicts between the inspectors and tenants resulted in untimely HQS inspections. Effect: The Authority is not in compliance with program requirements over Annual HQS inspections. Repeat Finding: Not a repeat. Recommendation: We recommend the Authority review their procedures for performing Annual HQS inspections in a timely manner. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

Action taken in response to finding: To avoid future scheduling conflicts and delays, secure vendor several month in advance. Name(s) of the contact person(s) responsible for corrective action: Aida Núñez Planned completion date for corrective action plan: April 2024

Categories

HUD Housing Programs Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 387787 2023-001
    Significant Deficiency
  • 387788 2023-002
    Significant Deficiency
  • 387789 2023-002
    Significant Deficiency
  • 387790 2023-003
    Material Weakness Repeat
  • 387791 2023-003
    Material Weakness Repeat
  • 964228 2023-001
    Significant Deficiency
  • 964229 2023-001
    Significant Deficiency
  • 964230 2023-002
    Significant Deficiency
  • 964231 2023-002
    Significant Deficiency
  • 964232 2023-003
    Material Weakness Repeat
  • 964233 2023-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $16.24M
14.850 Public and Indian Housing $4.14M
14.872 Public Housing Capital Fund $1.56M
14.182 Section 8 New Construction and Substantial Rehabilitation $791,362
21.027 Coronavirus State and Local Fiscal Recovery Funds $650,000
14.871 Emergency Housing Choice Vouchers $466,195
14.870 Resident Opportunity and Supportive Services - Service Coordinators $57,078