Finding Text
U.S. Department of Housing and Urban Development – CFDA #14.871
Housing Choice Vouchers
Applicable Federal Award Number and Year – HCV2024
HQS Enforcement
Significant Deficiency in Internal Control over Compliance
Criteria: The Authority is to maintain a copy of all HQS inspections and re-inspections of failed
inspections.
Condition: During our testing, we noted one file that the passed re-inspection was not in the
tenant file, however, we were able to substantiate that the re-inspection was completed and
passed within the allowed time through their software system.
Cause: The Authority’s internal controls related to maintaining proper files were not operating
as designed and the inspection report was misplaced or filed incorrectly.
Effect: Weaknesses in internal control over compliance could result in the Authority failing to
comply with eligibility requirements.
Questioned Costs: N/A
Context/Sampling: We tested 26 files from the population of 152 total failed inspections during
the fiscal year.
Repeat Finding from Prior Year: No.
Recommendation: We recommend that the Authority establish controls to ensure that all the
proper documents be filed in the tenant files.
View of Responsible Officials: Management agrees with the finding.