Finding 501708 (2020-002)

Significant Deficiency

Requirement

Questioned Costs

Year

2020

Accepted

2024-10-03

Audit: 323777

Organization: Housing Authority of the City of Tulsa (OK)

Auditor: Cliftonlarsonallen LLP

AI Summary

Core Issue: The Authority failed to follow internal controls for timely Housing Quality Standards (HQS) inspections.
Impacted Requirements: Non-compliance with 24 CFR Sections 982.158(d) and 982.405(b) regarding biennial inspections and documentation.
Recommended Follow-up: Review and improve HQS inspection policies to ensure timely inspections and proper documentation.

Finding Text

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Choice Voucher Program CFDA Number: 14.871 Award Period: 1/1/2020-12/31/2020 Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Condition: During our testing we noted instances where the Authority did not follow the internal controls in place to ensure compliance with Annual HQS Inspections requirements. Criteria or Specific Requirement: 24 CFR Sections 982.158(d) and 982.405(b) state that the PHA must inspect the unit leased to a family at least biennially to determine if the unit meets Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report. Questioned Costs: Unknown Content: Testing of tenant files found exceptions with four out of forty files as noted below: - Four out of forty files tested did not have a timely HQS inspection Cause: The Authority did not sufficiently monitor controls to ensure all inspections were performed timely. Effect: The Authority is not in compliance with HUD regulations. Repeat Finding: No Recommendation: We recommend that the Authority should review their HQS inspection policies to ensure that all inspections are performed timely and that all necessary documentation is maintained for each inspection. Views of Response Officials: There is no disagreement with the audit finding.

Corrective Action Plan

2020-002 Housig Choice Voucher Program Recommendation: We recommend that the Authority should review their HQS inspection policies to ensure that all inspections are performed timely, and that all necessary documentation is maintained for each inspection. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Director of Housing Inspections will incorporate additional reporting and monitoring into both their weekly and monthly routines. Additionally, they will collaborate with the Compliance Auditors monthly to review data and confirm all inspections are scheduled timely. Name(s) of the contact person(s) responsible for corrective action: Teresa Wolfe, Assistant Vice President Planned completion date for corrective action plan: December 31, 2024

Other Findings in this Audit

501709 2020-002

Significant Deficiency
501710 2020-003

Significant Deficiency Repeat
501711 2020-003

Significant Deficiency Repeat
1078150 2020-002

Significant Deficiency
1078151 2020-002

Significant Deficiency
1078152 2020-003

Significant Deficiency Repeat
1078153 2020-003

Significant Deficiency Repeat

Programs in Audit

ALN	Program Name	Expenditures
14.889	Choice Neighborhoods Implementation Grants	$10.73M
14.872	Public Housing Capital Fund	$7.90M
14.195	Project-Based Rental Assistance (pbra)	$3.74M
21.019	Coronavirus Relief Fund	$2.76M
14.850	Public Housing Operating Fund	$1.30M
14.871	Section 8 Housing Choice Vouchers	$1.14M
14.856	Lower Income Housing Assistance Program Section 8 Moderate Rehabilitation	$368,227
14.870	Resident Opportunity and Supportive Services - Service Coordinators	$215,612
14.239	Home Investment Partnerships Program	$111,171
14.169	Housing Counseling Assistance Program	$69,492
14.218	Community Development Block Grants/entitlement Grants	$24,237