FAC Explorer

Finding 39442 (2022-001)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-06-21
Audit: 43998
Organization: County of Kent, Michigan (MI)
Auditor: Rehmann Robson LLC

AI Summary

  • Core Issue: A tenant did not receive a required Housing Quality Standards (HQS) inspection within the two-year window, indicating a tracking deficiency.
  • Impacted Requirements: Public housing agencies must conduct annual inspections or biennial inspections as per regulations, and prepare inspection reports.
  • Recommended Follow-Up: Update the tracking process to ensure all units due for HQS inspections are identified and inspected on time.

Finding Text

2022-001 ? Housing Quality Standards (HQS) Inspections Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Special Tests and Provisions). Program. Housing Voucher Cluster; Housing Choice Vouchers; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.871; Award Numbers MI198VO and MI98FS Criteria. Public housing agencies (PHAs) must inspect the unit leased to a family at least annually to determine if the unit meets HQS and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report. Due to Regulation 24 CFR 982.405, 983.103, PHAs have the discretion to conduct unit inspections biennially rather than annually, for the Housing Choice Voucher programs. Condition. In the prior year single audit, 1 out of 40 tenants selected for testing did not receive an HQS inspection within the two year window as of December 31, 2021. This tenant did not appear on the appropriate reports that would have generated inspection letters to be sent, and so was overlooked in the process. Per management inquiry, as part of current year testing, the County still has a small list of tenants for this program that have not had an HQS inspection during the two year window as of December 31, 2022. Cause. The cause of this condition appears to be a deficiency in the tracking process of tenants and units that are due for HQS inspections. Effect. Because of this condition there was an increased risk that required inspections would not be completed timely. Questioned Costs. The total amount of Housing Assistance Payments made to this tenant during 2021 was $10,455. There are no questioned costs for 2022. Recommendation. The County should update its tracking process for determining which units are due for HQS inspection, so that all units that have not been inspected within the two year window will be considered. View of Responsible Officials. We concur with the audit assessment regarding this matter. Management has reviewed its existing procedures and has already made revisions, as appropriate, to ensure that all applicable requirements are considered in the monitoring process.

Categories

HUD Housing Programs Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties Special Tests & Provisions

Other Findings in this Audit

  • 39439 2022-002
    -
  • 39440 2022-002
    -
  • 39441 2022-001
    Significant Deficiency Repeat
  • 39443 2022-001
    Significant Deficiency Repeat
  • 39444 2022-001
    Significant Deficiency Repeat
  • 39445 2022-001
    Significant Deficiency Repeat
  • 39446 2022-001
    Significant Deficiency Repeat
  • 39447 2022-001
    Significant Deficiency Repeat
  • 615881 2022-002
    -
  • 615882 2022-002
    -
  • 615883 2022-001
    Significant Deficiency Repeat
  • 615884 2022-001
    Significant Deficiency Repeat
  • 615885 2022-001
    Significant Deficiency Repeat
  • 615886 2022-001
    Significant Deficiency Repeat
  • 615887 2022-001
    Significant Deficiency Repeat
  • 615888 2022-001
    Significant Deficiency Repeat
  • 615889 2022-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $4.48M
14.871 Section 8 Housing Choice Vouchers $1.10M
93.137 Community Programs to Improve Minority Health Grant Program $899,470
14.231 Emergency Solutions Grant Program $760,334
93.569 Community Services Block Grant $647,618
14.267 Continuum of Care Program $584,231
10.568 Emergency Food Assistance Program (administrative Costs) $348,603
93.563 Child Support Enforcement $330,577
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $319,798
10.569 Emergency Food Assistance Program (food Commodities) $307,775
10.565 Commodity Supplemental Food Program $251,345
81.042 Weatherization Assistance for Low-Income Persons $247,908
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $215,720
93.268 Immunization Cooperative Agreements $172,674
16.320 Services for Trafficking Victims $154,660
10.555 National School Lunch Program $137,419
16.606 State Criminal Alien Assistance Program $131,483
10.913 Farm and Ranch Lands Protection Program $121,520
93.566 Refugee and Entrant Assistance_state Administered Programs $104,431
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $98,395
93.959 Block Grants for Prevention and Treatment of Substance Abuse $88,073
93.499 Low Income Household Water Assistance Program $87,526
93.926 Healthy Start Initiative $84,269
14.239 Home Investment Partnerships Program $75,213
93.889 National Bioterrorism Hospital Preparedness Program $64,338
10.553 School Breakfast Program $57,710
21.023 Emergency Rental Assistance Program $50,422
21.032 Local Assistance and Tribal Consistency Fund $50,000
16.034 Coronavirus Emergency Supplemental Funding Program $34,502
93.658 Foster Care_title IV-E $33,264
93.940 Hiv Prevention Activities_health Department Based $32,506
97.067 Homeland Security Grant Program $32,194
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $31,112
93.767 Children's Health Insurance Program $30,897
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $28,327
93.778 Medical Assistance Program $27,472
93.136 Injury Prevention and Control Research and State and Community Based Programs $23,337
93.788 Opioid Str $20,615
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $17,940
16.738 Edward Byrne Memorial Justice Assistance Grant Program $16,237
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nations Health $15,063
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $12,959
97.042 Emergency Management Performance Grants $12,201
20.600 State and Community Highway Safety $11,678
93.991 Preventive Health and Health Services Block Grant $10,257
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $9,626
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $7,848
93.994 Maternal and Child Health Services Block Grant to the States $6,573
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $6,112
93.568 Low-Income Home Energy Assistance $3,862
93.597 Grants to States for Access and Visitation Programs $3,840
93.516 Affordable Care Act (aca) Public Health Training Centers Program $2,718
93.053 Nutrition Services Incentive Program $2,688
14.218 Community Development Block Grants/entitlement Grants $2,652
16.922 Equitable Sharing Program $1,260
66.468 Capitalization Grants for Drinking Water State Revolving Funds $947
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $313
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $27