Finding 389349 (2023-002)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-03-29

AI Summary

  • Core Issue: Missing inspection documentation for housing quality standards in tenant files.
  • Impacted Requirements: Non-compliance with federal housing quality standards as per 24 CFR sections 574.310(b)(1)-(2).
  • Recommended Follow-Up: Enhance internal controls, provide management training, improve communication, and monitor tenant files more effectively.

Finding Text

2023-002 Housing Quality Standards Significant Deficiency Criteria: All housing that involves acquisition, rehabilitation, conversion, lease, repair of facilities, new construction, project or tenant-based rental assistance, and operating costs must meet various housing quality standards listed in 24 CFR sections 574.310(b)(1)-(2). Condition: During testing of tenant files, there were 1 instance where inspection documentation or HQS documentation was missing. Cause: During this period of switching to remote work due to COVID and incorporating electronic files, documentation was frequently misfiled. Effect: The Program was not in compliance with federal regulations regarding documentation of housing quality standards. Questioned Cost: None Context: A sample of 20 tenant files were selected from a population of 83 tenants. The test found 1 exceptions, as noted above. Recommendation: We recommend that the organization strengthen its internal control procedures related to housing quality standards and inspections and documentation. This should include management training in the applicable compliance requirements and more effective communication of the requirements to staff, as well as improved monitoring of tenant files. Identification of a Repeat Finding: This is a repeat finding from the immediate previous audit, 2022-004. Management’s View: We agree with this finding and have outlined our response in our Corrective Action Plan.

Corrective Action Plan

2023-002 Housing Quality Standards Condition: During testing of tenant files, there were 1 instance where inspection documentation or HQS documentation was missing. Corrective Action: The Housing Coordinator is completing the updated trainings that the HOPWA program published recently in hudexchange.info. An eligibility checklist has been implemented as well, as noted in the previous year’s single audit, which includes housing inspection or HQS documentation as one of the compliance items. In addition, to ensure that all housing staff understands the eligibility requirements, the Housing Coordinator has shared the review checklist with frontline employees, and regularly reviews client files to ensure the records are complete. Lastly, evidence of the improvements made by management is reflected by the significant decrease in the number of deficient records compared to the FY2021-22 audit: 2021-22 Total Deficient Inspection/HQS Records: 5 2022-23 Total Deficient Inspection/HQS Records: 1 WNCAP expects to see continued improvement in subsequent audits.

Categories

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 389348 2023-001
    Significant Deficiency Repeat
  • 965790 2023-001
    Significant Deficiency Repeat
  • 965791 2023-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.241 Housing Opportunities for Persons with Aids $723,567
93.917 Hiv Care Formula Grants $164,404
93.940 Hiv Prevention Activities_health Department Based $161,250
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $126,944
93.361 Nursing Research $45,610
93.488 National Harm Reduction Technical Assistance and Syringe Services Program (ssp) Monitoring and Evaluation Funding Opportunity $18,750