FAC Explorer

Finding 452438 (2022-104)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 313445
Organization: Maricopa County (AZ)
Auditor: Arizona Auditor General

AI Summary

  • Core Issue: The Authority lacks adequate internal controls to ensure timely housing quality inspections.
  • Impacted Requirements: Non-compliance with federal housing quality standards as outlined in 2 CFR Part 200.
  • Recommended Follow-Up: Implement controls to track inspection schedules and document results effectively.

Finding Text

Assistance Listings number and name: 14.195 Section 8 Project-Based ClusterAward number and year: AZ99RF00001, December 1, 2017 through December 1, 2037Federal agency: U.S. Department of Housing and Urban DevelopmentCompliance requirement: Special tests and provisions-Housing quality standardsQuestioned costs: NoneCondition?During our testing, we noted the Authority did not have adequate internal controls designed to ensure annual quality housing standard inspections were performed as they became due.Effect?The Authority is not in compliance with program requirements for inspections.Cause?The Authority was unaware the housing units were due for their bi-annual housing quality inspection.Criteria?2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of Housing Quality Standards Inspections. The Authority should have internal controls designed to ensure compliance with those provisions.Recommendations?We recommend the Authority design controls to ensure an adequate internal control process is in place to identify the units on which housing quality inspections are due and properly document the result of these inspections.The County?s corrective action plan at the end of this report includes the views and planned corrective action of its responsible officials. We are not required to audit and have not audited these responses and planned corrective actions and therefore provide no assurances as to their accuracy.

Corrective Action Plan

Assistance Listings number and program name: 14.195 Section 8 Project-Based ClusterDepartment: Housing Authority of Maricopa CountyContact Person(s): Gerald Minott, Deputy Housing Director, Housing Authority of Maricopa County.Anticipated completion date: June 30, 2023Concur: The Housing Authority of Maricopa County (HAMC) is aware of the requirement for completing annual housing standard inspections. Shortage in staff have caused some delays in annual inspection completion. Additional internal controls are being adopted to ensure Asset Manager and Property Management monthly report on completed annual inspections for all properties. The on-going monthly reporting of completed inspections for all properties must reach a 100% completion rating for all recertifying units under a HUD, LIHTC or market property. HAMC systems do monitor the completion of annual inspections, but additional staff will have to be hired to maintain the volume of inspections that are required for each property manager?s portfolio.

Categories

Special Tests & Provisions Allowable Costs / Cost Principles HUD Housing Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 452439 2022-101
    Material Weakness
  • 452440 2022-101
    Material Weakness
  • 452441 2022-103
    Significant Deficiency
  • 452442 2022-102
    Material Weakness
  • 1028880 2022-104
    Significant Deficiency
  • 1028881 2022-101
    Material Weakness
  • 1028882 2022-101
    Material Weakness
  • 1028883 2022-103
    Significant Deficiency
  • 1028884 2022-102
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.023 Emergency Rental Assistance Program $80.77M
93.323 Covid-19 - Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $29.40M
93.600 Head Start $17.79M
14.871 Section 8 Housing Choice Vouchers $17.36M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $9.57M
93.914 Hiv Emergency Relief Project Grants $9.57M
84.374 Teacher and School Leader Incentive Grants $7.64M
17.278 Wia Dislocated Worker Formula Grants $7.22M
17.259 Wia Youth Activities $6.85M
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $4.29M
14.239 Home Investment Partnerships Program $4.01M
93.268 Covid-19 - Immunization Cooperative Agreements $3.35M
14.218 Community Development Block Grants/entitlement Grants $3.06M
93.568 Covid-19 - Low-Income Home Energy Assistance $2.59M
93.136 Injury Prevention and Control Research and State and Community Based Programs $2.52M
93.069 Public Health Emergency Preparedness $2.44M
93.563 Child Support Enforcement $2.09M
14.231 Covid-19 - Emergency Solutions Grant Program $2.00M
93.686 Ending the Hiv Epidemic: A Plan for America Ryan White Hiv/aids Program Parts A and B (b) $1.91M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $1.89M
21.019 Coronavirus Relief Fund $1.61M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.58M
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $1.56M
93.926 Healthy Start Initiative $1.55M
93.268 Immunization Cooperative Agreements $1.51M
16.575 Crime Victim Assistance $1.45M
14.195 Section 8 Housing Assistance Payments Program $1.37M
93.575 Child Care and Development Block Grant $1.35M
93.568 Low-Income Home Energy Assistance $1.21M
93.658 Foster Care_title IV-E $1.15M
10.916 Watershed Rehabilitation Program $1.12M
66.001 Air Pollution Control Program Support $1.10M
93.044 Covid-19 - Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $1.05M
16.576 Crime Victim Compensation $1.05M
93.940 Hiv Prevention Activities_health Department Based $1.02M
97.042 Emergency Management Performance Grants $959,039
93.569 Community Services Block Grant $861,944
93.917 Hiv Care Formula Grants $807,481
20.205 Highway Planning and Construction $801,450
93.354 Covid-19 - Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $782,242
16.833 National Sexual Assault Kit Initiative $696,690
97.091 Homeland Security Biowatch Program $669,409
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $657,980
93.569 Covid-19 - Community Services Block Grant $632,927
97.067 Homeland Security Grant Program $588,983
93.994 Maternal and Child Health Services Block Grant to the States $566,903
81.042 Weatherization Assistance for Low-Income Persons $544,687
66.040 State Clean Diesel Grant Program $537,796
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $534,785
93.667 Social Services Block Grant $531,141
95.001 High Intensity Drug Trafficking Areas Program $473,427
14.879 Mainstream Vouchers $446,018
16.GSA_MIGRATION Organized Crime Drug Enforcement Task Forces $417,456
10.665 Schools and Roads - Grants to States $399,552
14.218 Covid-19 - Community Development Block Grants/entitlement Grants $398,000
93.110 Maternal and Child Health Federal Consolidated Programs $369,569
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $343,477
93.758 Preventive Health and Health Services Block Grant Funded Solely with Prevention and Public Health Funds (pphf) $335,142
14.871 Covid-19 - Section 8 Housing Choice Vouchers $318,219
14.231 Emergency Solutions Grant Program $307,718
93.600 Covid-19 -Head Start $306,397
10.558 Child and Adult Care Food Program $303,587
16.554 National Criminal History Improvement Program (nchip) $276,867
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $273,310
97.106 Securing the Cities Program $270,115
20.600 State and Community Highway Safety $253,681
93.576 Refugee and Entrant Assistance_discretionary Grants $243,782
93.137 Community Programs to Improve Minority Health Grant Program $237,140
84.002 Adult Education - Basic Grants to States $210,106
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $209,332
16.034 Coronavirus Emergency Supplemental Funding Program $191,660
93.070 Environmental Public Health and Emergency Response $189,298
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $187,443
10.555 National School Lunch Program $160,635
16.922 Equitable Sharing Program $149,084
93.558 Temporary Assistance for Needy Families $136,489
84.425 Education Stabilization Fund $133,659
10.GSA_MIGRATION Cooperative Law Enforcement Agreement $133,160
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $126,172
16.825 Smart Prosecution Initiative $123,072
94.006 Americorps $106,008
21.027 Coronavirus State and Local Fiscal Recovery Funds $104,789
10.553 School Breakfast Program $101,403
14.896 Family Self-Sufficiency Program $95,683
14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing $92,639
84.365 English Language Acquisition State Grants $74,710
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $68,347
93.135 Centers for Research and Demonstration for Health Promotion and Disease Prevention $63,415
84.027 Special Education_grants to States $49,784
16.GSA_MIGRATION FBI Desert Hawk Fugitive Task Force $46,460
17.258 Wia Adult Program $45,171
20.616 National Priority Safety Programs $33,430
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $30,055
10.555 National School Lunch Program (non-Cash) $26,649
16.GSA_MIGRATION Dea Task Force $24,240
16.GSA_MIGRATION Dea Phoenix Task Force $22,898
90.404 2018 Hava Election Security Grants $22,409
97.045 Cooperating Technical Partners $19,929
93.788 Opioid Str $19,296
10.568 Emergency Food Assistance Program (administrative Costs) $18,465
10.553 School Breakfast Program (non-Cash) $16,839
16.GSA_MIGRATION Doj FBI Task Force $12,955
16.GSA_MIGRATION FBI Joint Terrorism Task Force $9,652
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nations Health $9,501
97.047 Pre-Disaster Mitigation $9,200
15.227 Distribution of Receipts to State and Local Governments $7,938
16.738 Edward Byrne Memorial Justice Assistance Grant Program $7,143
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $6,181
93.597 Grants to States for Access and Visitation Programs $5,869
16.741 Dna Backlog Reduction Program $3,065
16.756 Court Appointed Special Advocates $351