Finding 582213 (2023-004)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2023-12-20

AI Summary

  • Core Issue: Management failed to conduct required unit inspections and re-inspections on time, violating program guidelines.
  • Impacted Requirements: Inspections must be completed within specified timeframes to ensure compliance with the Housing Choice Voucher program.
  • Recommended Follow-Up: Implement a process to ensure timely inspections and re-inspections as per the Administrative Plan.

Finding Text

Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Choice Voucher Program Federal Assistance Listing Number: 14.871 Pass-Through Agencies: Faribault and Le Sueur County Housing and Redevelopment Authorities Pass-Through Number(s): MN200VO/MN171VO Award Period: 3/1/21-3/31/23 Type of Finding: Material Weakness in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Housing Choice Voucher program requires inspections and reinspections to be performed within specified timeframes. Condition: Management did not perform unit inspections and re-inspections if repairs were required within required timeframes. Questioned Costs: None Context: During testing, two of six inspections were re-inspections for units requiring repairs and were not completed within the required 30 days. Four of six inspections selected were not completed within two years of previous inspection. Cause: Management does not have a process in place to calculate reasonable rent upon admission of new tenants to the program. Effect: Untimely inspections could result in unresolved repairs as well as noncompliance with the Organization’s Administrative Plan and HUD requirements. Repeat Finding: No Recommendation: We recommend that management implements a process to perform inspections and re-inspections within the timeframes required by the Administrative Plan. Views of responsible officials and planned corrective actions: Management is in agreement with the finding.

Categories

HUD Housing Programs Material Weakness Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 5765 2023-002
    Material Weakness
  • 5766 2023-003
    Material Weakness
  • 5767 2023-004
    Material Weakness
  • 5768 2023-005
    Material Weakness
  • 5769 2023-002
    Material Weakness
  • 5770 2023-003
    Material Weakness
  • 5771 2023-004
    Material Weakness
  • 5772 2023-005
    Material Weakness
  • 5773 2023-001
    Significant Deficiency
  • 5774 2023-001
    Significant Deficiency
  • 5775 2023-001
    Significant Deficiency
  • 5776 2023-001
    Significant Deficiency
  • 5777 2023-006
    Significant Deficiency
  • 5778 2023-006
    Significant Deficiency
  • 5779 2023-006
    Significant Deficiency
  • 5780 2023-006
    Significant Deficiency
  • 5781 2023-001
    Significant Deficiency
  • 5782 2023-001
    Significant Deficiency
  • 5783 2023-001
    Significant Deficiency
  • 582207 2023-002
    Material Weakness
  • 582208 2023-003
    Material Weakness
  • 582209 2023-004
    Material Weakness
  • 582210 2023-005
    Material Weakness
  • 582211 2023-002
    Material Weakness
  • 582212 2023-003
    Material Weakness
  • 582214 2023-005
    Material Weakness
  • 582215 2023-001
    Significant Deficiency
  • 582216 2023-001
    Significant Deficiency
  • 582217 2023-001
    Significant Deficiency
  • 582218 2023-001
    Significant Deficiency
  • 582219 2023-006
    Significant Deficiency
  • 582220 2023-006
    Significant Deficiency
  • 582221 2023-006
    Significant Deficiency
  • 582222 2023-006
    Significant Deficiency
  • 582223 2023-001
    Significant Deficiency
  • 582224 2023-001
    Significant Deficiency
  • 582225 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $586,527
93.568 Low-Income Home Energy Assistance $502,969
21.027 Coronavirus State and Local Fiscal Recovery Funds $486,094
93.600 Head Start $447,410
93.569 Community Services Block Grant $348,163
17.258 Wia Adult Program $308,373
81.042 Weatherization Assistance for Low-Income Persons $300,495
17.235 Senior Community Service Employment Program $246,897
10.558 Child and Adult Care Food Program $182,969
17.278 Wia Dislocated Worker Formula Grants $98,944
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $65,963
14.267 Continuum of Care Program $59,151
17.259 Wia Youth Activities $30,697
93.558 Temporary Assistance for Needy Families $29,472
17.277 Workforce Investment Act (wia) National Emergency Grants $13,647
17.285 Apprenticeship USA Grants $7,316
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $5,902
10.551 Supplemental Nutrition Assistance Program $2,832