Finding 570519 (2024-001)

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Requirement
E
Questioned Costs
-
Year
2024
Accepted
2025-07-07

AI Summary

  • Core Issue: Annual housing inspections required by HUD were not conducted in 2024.
  • Impacted Requirements: Compliance with 24 CFR 5.705(c) for HUD housing inspections is at risk.
  • Recommended Follow-Up: Grasslands Housing, Inc. should establish procedures to ensure timely inspections and complete documentation.

Finding Text

Housing Inspections Federal Program Information: Funding agency: U.S. Department of Housing and Urban Development Title: Mortgage Insurance for the Purchase or Refinancing of Existing Multi Family Housing Projects AL number: 14.155 Criteria or Specific Requirement: In accordance with 24 CFR 5.705(c), inspection of U.S. Department of Housing and Urban Development (HUD) housing must be performed annually. Condition: Internal controls over tenant files doe not appear to be effective. Testing procedures revealed inspections were not performed in 2024. Questioned Costs: None Effect: The lack of inspections to support compliance with HUD's inspection requirements may increase the risk of HUD withholding assistance if the units do not meet the housing quality standards set by HUD. Cause: Individuals responsible for reviewing tenant files did not ensure tenant inspections were current and in compliance with HUD inspection requirements. Auditor's Recommendation: We recommend Grasslands Housing, Inc. implement procedures or processes to ensure all required documentation is included in the file and that all annual updates to the files are made timely. View of Responsible Officials: Management agrees and has prepared a correction action plan.

Corrective Action Plan

Management agrees with the finding and has prepared a corrective action plan to complete these annually.

Categories

HUD Housing Programs Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.155 Mortgage Insurance for the Purchase Or Refinancing of Existing Multifamily Housing Projects $917,152
14.181 Supportive Housing for Persons with Disabilities $97,301