FAC Explorer

Finding 574629 (2024-003)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-08-25
Audit: 364890
Organization: Aurora Housing Authority (CO)
Auditor: Eide Bailly

AI Summary

  • Core Issue: The Authority failed to file an extension for a failed inspection within the required 30-day timeframe.
  • Impacted Requirements: Compliance with program rules regarding timely filing of extensions for failed inspections.
  • Recommended Follow-Up: Implement stronger internal controls to ensure timely filing of inspection extensions.

Finding Text

U.S Department of Housing and Urban Development – ALN #14.871/14.879 Housing Choice Vouchers Cluster Applicable Federal Award Number and Year – HCV2024 Special Tests and Provisions – HQS Enforcement Significant Deficiency in Internal Control over Compliance and Immaterial Instance of Noncompliance Criteria: The program requires the Authority to file extensions on failed inspections if the failed items are not completed timely or expected to be completed within 30 days. Condition: During our testing, we noted one instance of an extension not being completed before the 30-day deadline but was completed after 30 days. Cause: The Authority’s internal controls related to maintaining when extensions need to be filed for inspections not completed were not operating as designed and was due to lack of proper levels of staffing. Effect: Weaknesses in internal control over compliance could result in the Authority failing to comply with inspection requirements. Questioned Costs: N/A Context/Sampling: We tested 16 inspections from the population of 109. Repeat Finding from Prior Year: No. Recommendation: We recommend that the Authority establish controls to ensure that inspection extensions are filed timely. Views of Responsible Officials: Management agrees with the finding.

Categories

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

Other Findings in this Audit

  • 574624 2024-002
    Significant Deficiency
  • 574625 2024-002
    Significant Deficiency
  • 574626 2024-002
    Significant Deficiency
  • 574627 2024-003
    Significant Deficiency
  • 574628 2024-003
    Significant Deficiency
  • 1151066 2024-002
    Significant Deficiency
  • 1151067 2024-002
    Significant Deficiency
  • 1151068 2024-002
    Significant Deficiency
  • 1151069 2024-003
    Significant Deficiency
  • 1151070 2024-003
    Significant Deficiency
  • 1151071 2024-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.89M
14.871 Section 8 Housing Choice Vouchers $1.38M
14.879 Mainstream Vouchers $685,476
14.218 Community Development Block Grants/entitlement Grants $500,000
14.239 Home Investment Partnerships Program $335,430
14.850 Public Housing Operating Fund $24,017