Finding 394999 (2023-002)

Finding 2023-002 U.S. Department of Housing and Urban Development (HUD) Housing Voucher Cluster/Section 8 Housing Choice Voucher – ALN 14.871 Special Tests and Provisions Condition: The Authority did not have controls in place to ensure that all unit inspections which were delayed as a result of COVID-19 were performed as required in the Public and Indian Housing Notice 2021-14 (Notice) which was effective January 1, 2022. The Authority did not complete one unit inspection in accordance with the Notice. Criteria: In accordance with the Public and Indian Housing Notice 2021-14, the Authority should have performed all inspections delayed as a result of COVID-19 by June 30, 2022. Cause: The Authority’s internal controls and procedures in place did not ensure that the appropriate housing quality inspections were being performed, as required by HUD and the Uniform Guidance, after the COVID-19 related waivers expired. Effect: The housing quality inspection was not performed in accordance with HUD and the Uniform Guidance requirements, which could result in tenant units to not be in compliance. Failure to comply with grant requirements could jeopardize future funding. Questioned Costs: Unknown Recommendation: We recommend that the Authority implement procedures to ensure that all housing quality inspections are being performed throughout the year, as required by HUD and the Uniform Guidance. View of Responsible Officials and Planned Corrective Action: Management agrees with the finding; see separate corrective action plan.