Finding 580801 (2023-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
$1
Year
2023
Accepted
2023-12-14

AI Summary

  • Core Issue: The Commission lacks adequate internal controls for ensuring compliance with Housing Quality Standards (HQS) inspections, leading to missed deadlines and unaddressed deficiencies.
  • Impacted Requirements: The Commission failed to conduct timely inspections and abate Housing Assistance Payments (HAPs) as required by federal regulations.
  • Recommended Follow-Up: Implement robust documentation processes for inspections and ensure timely communication with the new inspection contractor to maintain compliance.

Finding Text

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Assistance Listing Number: 14.871 / 14.879 Federal Award Identification Number and Year: MD004 (various funding increments active during period 7/1/22-6/30/23) Award Period: July 1, 2022 through June 30, 2023 Type of Finding:  Material Weakness in Internal Control over Compliance.  Other Matters. Criteria: 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. (24 CFR sections 982.158(d) and 982.404). 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)). Condition: During our testing, we noted the Commission did not have adequate internal controls designed to ensure that HQS requirements were being met. As a result, inspections were not completed timely or at all. Questioned Costs: $38,180 Context: Testing of 40 HCVP tenant files for failed inspection standards revealed the following: 9 files where abatement ought to have been implemented, but records could not be located. Testing of 40 HCVP tenant files for annual inspection standards revealed the following: 13 files where the inspection was not completed and passed within regulatory period. Cause: The Commission works with a third-party contractor to conduct all HCV inspections. The contractor did not inspect several units during the COVID pandemic and consequently played catch up this fiscal year. Moreover, the inspection company did not always notify the Commission to place a unit in abatement. As a result, the Commission has hired a new inspection company effective October 1, 2023 to conduct all inspections. Effect: The Commission is not in compliance with program requirements over HQS inspections. Repeat Finding: Yes. Recommendation: The Commission should implement processes to ensure that all proper documentation is being maintained for inspections of tenant residences. View of Responsible Officials: There is no disagreement with the audit finding.

Categories

Questioned Costs HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

Other Findings in this Audit

  • 4356 2023-001
    Significant Deficiency
  • 4357 2023-001
    Significant Deficiency
  • 4358 2023-001
    Significant Deficiency
  • 4359 2023-002
    Material Weakness Repeat
  • 4360 2023-002
    Material Weakness Repeat
  • 4361 2023-002
    Material Weakness Repeat
  • 4362 2023-003
    Significant Deficiency Repeat
  • 4363 2023-003
    Significant Deficiency Repeat
  • 4364 2023-004
    Material Weakness
  • 4365 2023-004
    Material Weakness
  • 4366 2023-005
    Significant Deficiency
  • 4367 2023-005
    Significant Deficiency
  • 4368 2023-006
    Significant Deficiency
  • 4369 2023-006
    Significant Deficiency
  • 580798 2023-001
    Significant Deficiency
  • 580799 2023-001
    Significant Deficiency
  • 580800 2023-001
    Significant Deficiency
  • 580802 2023-002
    Material Weakness Repeat
  • 580803 2023-002
    Material Weakness Repeat
  • 580804 2023-003
    Significant Deficiency Repeat
  • 580805 2023-003
    Significant Deficiency Repeat
  • 580806 2023-004
    Material Weakness
  • 580807 2023-004
    Material Weakness
  • 580808 2023-005
    Significant Deficiency
  • 580809 2023-005
    Significant Deficiency
  • 580810 2023-006
    Significant Deficiency
  • 580811 2023-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.188 Housing Finance Agencies (hfa) Risk Sharing $319.67M
14.267 Continuum of Care Program $4.33M
14.195 Section 8 Housing Assistance Payments Program $3.90M
14.871 Section 8 Housing Choice Vouchers $1.86M
14.879 Mainstream Vouchers $1.78M
93.086 Healthy Marriage Promotion and Responsible Fatherhood Grants $789,489
14.269 Hurricane Sandy Community Development Block Grant Disaster Recovery Grants (cdbg-Dr) $760,068
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $680,147
14.856 Lower Income Housing Assistance Program_section 8 Moderate Rehabilitation $415,659
14.896 Family Self-Sufficiency Program $316,658
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $18,843