Finding 479017 (2023-002)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-07-19
Audit: 315527
Organization: Arapahoe County, Colorado (CO)

AI Summary

  • Core Issue: The County failed to conduct required inspections of HOME-assisted rental housing units in 2023.
  • Impacted Requirements: This violates 24 CFR section 92.504(d), which mandates on-site inspections during the affordability period.
  • Recommended Follow-up: Enhance training for personnel to ensure timely completion of inspections moving forward.

Finding Text

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Home Investment Partnerships Program and COVID-19 Home Investment Partnerships Program Assistance Listing Numbers: 14.239 Award Period: January 1, 2023 through December 31, 2023 Award Number: M-18-DC-08-0221, M-19-DC-08-0221, M-20-DC-08-0221, M-21-DC-08-0221, M-22-DC- 08-0221, and M-23-DC-08-0221 Compliance Requirement: Special Tests and Provisions – Housing Quality Standards Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: Per 24 CFR section 92.504(d), during the period of affordability, the participating jurisdiction (the County) is required to perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners. Condition: The County did not conduct the required inspections of the HOME-assisted rental housing units during the year ended December 31, 2023. Questioned costs: None Context: Inspections can be required for as much as 20 years and occur at a frequency from one to three years, depending on the number of units in the building. Cause: Personnel issues led to the County not completing the inspections. Effect: HOME-assisted rental units could be out of compliance with HUD regulations which can impact tenants. Repeat Finding: No. Recommendation: We recommend the County continue to train personnel so that the inspections are completed timely. Views of responsible officials: There is no disagreement with the audit finding.

Categories

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

Other Findings in this Audit

  • 478998 2023-001
    Material Weakness
  • 478999 2023-001
    Material Weakness
  • 479000 2023-001
    Material Weakness
  • 479001 2023-001
    Material Weakness
  • 479002 2023-001
    Material Weakness
  • 479003 2023-001
    Material Weakness
  • 479004 2023-001
    Material Weakness
  • 479005 2023-001
    Material Weakness
  • 479006 2023-001
    Material Weakness
  • 479007 2023-001
    Material Weakness
  • 479008 2023-001
    Material Weakness
  • 479009 2023-001
    Material Weakness
  • 479010 2023-001
    Material Weakness
  • 479011 2023-001
    Material Weakness
  • 479012 2023-001
    Material Weakness
  • 479013 2023-001
    Material Weakness
  • 479014 2023-002
    Significant Deficiency
  • 479015 2023-002
    Significant Deficiency
  • 479016 2023-002
    Significant Deficiency
  • 479018 2023-002
    Significant Deficiency
  • 479019 2023-002
    Significant Deficiency
  • 479020 2023-002
    Significant Deficiency
  • 1055440 2023-001
    Material Weakness
  • 1055441 2023-001
    Material Weakness
  • 1055442 2023-001
    Material Weakness
  • 1055443 2023-001
    Material Weakness
  • 1055444 2023-001
    Material Weakness
  • 1055445 2023-001
    Material Weakness
  • 1055446 2023-001
    Material Weakness
  • 1055447 2023-001
    Material Weakness
  • 1055448 2023-001
    Material Weakness
  • 1055449 2023-001
    Material Weakness
  • 1055450 2023-001
    Material Weakness
  • 1055451 2023-001
    Material Weakness
  • 1055452 2023-001
    Material Weakness
  • 1055453 2023-001
    Material Weakness
  • 1055454 2023-001
    Material Weakness
  • 1055455 2023-001
    Material Weakness
  • 1055456 2023-002
    Significant Deficiency
  • 1055457 2023-002
    Significant Deficiency
  • 1055458 2023-002
    Significant Deficiency
  • 1055459 2023-002
    Significant Deficiency
  • 1055460 2023-002
    Significant Deficiency
  • 1055461 2023-002
    Significant Deficiency
  • 1055462 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.575 Child Care and Development Block Grant $11.92M
93.778 Medical Assistance Program $6.06M
20.205 Highway Planning and Construction $5.28M
93.563 Child Support Enforcement $5.27M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $2.98M
21.023 Emergency Rental Assistance Program $2.70M
93.659 Adoption Assistance $2.51M
81.042 Weatherization Assistance for Low-Income Persons $1.15M
93.568 Low-Income Home Energy Assistance $1.09M
21.027 Coronavirus State and Local Fiscal Recovery Funds $940,771
17.278 Wia Dislocated Worker Formula Grants $768,908
17.207 Employment Service/wagner-Peyser Funded Activities $603,098
97.067 Homeland Security Grant Program $583,807
93.569 Community Services Block Grant $579,943
93.658 Foster Care_title IV-E $535,350
17.270 Reintegration of Ex-Offenders $454,847
93.268 Immunization Cooperative Agreements $394,586
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $380,143
93.645 Stephanie Tubbs Jones Child Welfare Services Program $315,660
17.277 Workforce Investment Act (wia) National Emergency Grants $288,571
16.606 State Criminal Alien Assistance Program $253,582
17.259 Wia Youth Activities $208,649
93.940 Hiv Prevention Activities_health Department Based $183,037
17.268 H-1b Job Training Grants $175,393
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $139,281
10.551 Supplemental Nutrition Assistance Program $124,890
93.558 Temporary Assistance for Needy Families $124,201
17.285 Apprenticeship USA Grants $122,541
93.217 Family Planning_services $119,999
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $119,618
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $117,895
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $96,434
97.042 Emergency Management Performance Grants $92,982
93.994 Maternal and Child Health Services Block Grant to the States $76,256
93.667 Social Services Block Grant $65,595
14.218 Community Development Block Grants/entitlement Grants $64,070
93.917 Hiv Care Formula Grants $58,833
93.069 Public Health Emergency Preparedness $52,836
15.437 Minerals Leasing Act $50,880
17.225 Reemployment Services and Assessment (resea) Program $45,859
93.090 Guardianship Assistance $41,705
93.556 Promoting Safe and Stable Families $41,020
95.001 High Intensity Drug Trafficking Areas Program $33,147
17.280 Workforce Investment Act (wia) Dislocated Worker National Reserve Demonstration Grants $25,735
17.258 Wia Adult Program $25,708
14.239 Home Investment Partnerships Program $25,679
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $23,909
17.245 Trade Adjustment Assistance $22,919
16.738 Edward Byrne Memorial Justice Assistance Grant Program $21,960
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $19,277
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $18,308
93.317 Emerging Infections Programs $14,153
93.747 Elder Abuse Prevention Interventions Program $12,610
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $11,707
16.607 Bulletproof Vest Partnership Program $8,633
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $8,177
17.801 Jobs for Veterans State Grants $8,006
16.543 Missing Children's Assistance $6,620
17.804 Local Veterans' Employment Representative Program $4,003
20.600 State and Community Highway Safety $2,261
93.472 Title IV-E Prevention and Family Services and Programs (a) $594