Finding 538190 (2024-003)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
$1
Year
2024
Accepted
2025-03-27

AI Summary

  • Core Issue: The Authority is not complying with Housing Quality Standards (HQS) for inspections, leading to significant deficiencies in internal controls.
  • Impacted Requirements: Annual inspections and timely re-inspections are not consistently documented or performed, violating federal regulations and the Authority's own administrative plan.
  • Recommended Follow-Up: The Authority should enhance its inspection processes and ensure timely follow-up on corrections by landlords and tenants to maintain compliance with HUD requirements.

Finding Text

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879/14.EHV Federal Award Identification Number and Year: VA901; 2023-2024 Award Period: July 1, 2023 through June 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: The PHA must inspect the unit leased to a family at least annually 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 (24 CFR sections 982.158(d) and 982.405(b)). Per the Authority's Administrative Plan, all units must pass an HQS inspection prior to the approval of a lease and at least once every 12 months during the term of the contract, and at other times as needed, to determine that the unit meets HQS (Chapter 8 of the Admin Plan). Per the Authority’s administrative plan, both the family and the owner must be given reasonable notice of all inspections. For units under HAP contract that fail to meet HQS, the PHA must require the owner to correct any life threatening HQS deficiencies within 24 hours after the inspections and all other HQS deficiencies within 30 calendar days or within a specified PHA-approved extension. If the owner does not correct the cited HQS deficiencies within the specified correction period, the PHA must stop (abate) HAPs beginning no later than the first of the month following the specified correction period or must terminate the HAP contract. The owner is not responsible for a breach of HQS as a result of the family’s failure to pay for utilities for which the family is responsible under the lease or for tenant damage. For family-caused defects, if the family does not correct the cited HQS deficiencies within the specified correction period, the PHA must take prompt and vigorous action to enforce the family obligations (24 CFR sections 982.158(d) and 982.404). Condition/Context: During our testing of 60 files for annual HQS annual inspection requirements, we noted the following in 12 files: - 3 of 60 files tested did not document the completion of an HQS inspection during the fiscal year. - 7 of 60 files tested had inspections that were not performed annually. - 4 of 60 files tested did not maintain documentation that the landlord and tenant were notified of the upcoming inspection. During our testing of 60 HQS failed inspections, we noted the following in 8 files: - 7 of 60 files tested had a reinspection that was not performed timely (30 days or 24 hours, depending on the cited deficiency). - 3 of 60 files tested where the Authority failed to process abatement of units after the second failed inspection. - 3 of 60 files tested where the Authority did not maintain documentation that the landlord and tenant were notified of the failed inspection results. The samples were statistically valid samples. Questioned costs: $2,482 Cause: As a balance of state PHA, the Authority is responsible for ensuring the Housing Choice Voucher (HCV) program is administered in compliance with Federal regulations across Virginia. The Authority has partnered with 26 local housing agencies (LHAs) throughout the state to administer the program. However, due to the number of LHAs, inconsistencies in quality control practices have emerged. These variations result from differences in agency size, staffing structures, geographic service areas, and overall program capacity. The Authority has been actively working to improve the HCV program by taking a methodical approach, making intentional decisions about program enhancements while balancing the need for swift compliance with federal regulations. One significant challenge identified by LHAs is the capacity to conduct inspections, particularly for agencies located in rural areas, where coordinating all required inspections remained difficult. As part of these efforts, quality control plans have been implemented to ensure the timely and accurate completion of required inspections. In addition, the authority has acted by hiring a Housing Quality Officer and contracting with a third-party vender to conduct all required inspections for the program and enhance oversight of the inspection process (both previously shared with HUD). However, these plans were introduced after the audit review period and, therefore, were not applicable to the files reviewed by the audit team. Effect: The Authority is not in compliance with the HQS requirements set forth in the administrative plan. Repeat Finding: This finding is a repeat finding in the immediate prior year. Prior year finding number was 2023-003. Recommendation: We recommend that the Authority reviews its processes over annual and failed inspections to ensure that they are completed timely and in compliance with HUD’s requirements. We recommend the Authority review their procedures to ensure they are following up that the tenants or landlords are making corrections timely or properly abating HAP for the unit until corrections are made. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

Housing Voucher Cluster – Assistance Listing No. 14.871/14.879/14.EHV – HQS Annual and Failed Inspections Recommendation: We recommend that the Authority reviews its processes over annual and failed inspections to ensure that they are completed timely and in compliance with HUD’s requirements. We recommend the Authority review their procedures to ensure they are following up that the tenants or landlords are making corrections timely or properly abating HAP for the unit until corrections are made. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority has taken proactive steps to enhance its inspection process to ensure compliance with HUD requirements. As part of these efforts, quality control plans have been implemented to ensure the timely and accurate completion of required inspections. In addition, the authority has taking action hiring a Housing Quality Officer to provide oversight of the inspection process (both previously shared with HUD). However, these plans were introduced after the audit review period and, therefore, were not applicable to the files reviewed by the audit team. To further address concerns regarding the timeliness and follow-up of annual and failed inspections, the Authority has contracted with a third-party vendor to manage all inspection activities. This partnership aims to improve the efficiency and effectiveness of inspections, ensuring that required corrections are made promptly. Full implementation of the third-party inspection services is scheduled to begin on April 1, 2025, with the Authority conducting ongoing oversight to ensure the vendor's adherence to HUD standards and internal quality control measures. Name(s) of the contact person(s) responsible for corrective action: Yilla Smith, Director, Housing Opportunity Programs and Initiatives Planned completion date for corrective action plan: May 1, 2025

Categories

Questioned Costs HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 538184 2024-001
    Significant Deficiency Repeat
  • 538185 2024-001
    Significant Deficiency Repeat
  • 538186 2024-001
    Significant Deficiency Repeat
  • 538187 2024-002
    Significant Deficiency Repeat
  • 538188 2024-002
    Significant Deficiency Repeat
  • 538189 2024-002
    Significant Deficiency Repeat
  • 538191 2024-003
    Significant Deficiency Repeat
  • 538192 2024-003
    Significant Deficiency Repeat
  • 538193 2024-004
    Significant Deficiency Repeat
  • 538194 2024-004
    Significant Deficiency Repeat
  • 538195 2024-004
    Significant Deficiency Repeat
  • 538196 2024-005
    Significant Deficiency
  • 538197 2024-005
    Significant Deficiency
  • 538198 2024-005
    Significant Deficiency
  • 538199 2024-006
    Significant Deficiency Repeat
  • 538200 2024-006
    Significant Deficiency Repeat
  • 538201 2024-006
    Significant Deficiency Repeat
  • 1114626 2024-001
    Significant Deficiency Repeat
  • 1114627 2024-001
    Significant Deficiency Repeat
  • 1114628 2024-001
    Significant Deficiency Repeat
  • 1114629 2024-002
    Significant Deficiency Repeat
  • 1114630 2024-002
    Significant Deficiency Repeat
  • 1114631 2024-002
    Significant Deficiency Repeat
  • 1114632 2024-003
    Significant Deficiency Repeat
  • 1114633 2024-003
    Significant Deficiency Repeat
  • 1114634 2024-003
    Significant Deficiency Repeat
  • 1114635 2024-004
    Significant Deficiency Repeat
  • 1114636 2024-004
    Significant Deficiency Repeat
  • 1114637 2024-004
    Significant Deficiency Repeat
  • 1114638 2024-005
    Significant Deficiency
  • 1114639 2024-005
    Significant Deficiency
  • 1114640 2024-005
    Significant Deficiency
  • 1114641 2024-006
    Significant Deficiency Repeat
  • 1114642 2024-006
    Significant Deficiency Repeat
  • 1114643 2024-006
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.117 Mortgage Insurance Homes $596.60M
14.U01 Government National Mortgage Association Mortgage Backed Securities Progam (note 4) $326.20M
64.114 Veterans Housing Guaranteed and Insured Loans $108.28M
21.026 Homeowner Assistance Fund $79.33M
14.871 Section 8 Housing Choice Vouchers $3.70M
14.879 Mainstream Vouchers $3.12M
14.169 Housing Counseling Assistance Program $835,889
14.856 Lower Income Housing Assistance Program Section 8 Moderate Rehabilitation $180,488