Finding 596673 (2022-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-07-09
Audit: 18756
Organization: Longmont Housing Authority (CO)
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: One tenant did not have the required biennial HQS inspection scheduled or completed in 2022.
  • Impacted Requirements: The program mandates inspections at least every two years to ensure compliance with HQS standards.
  • Recommended Follow-Up: Implement policies and procedures to guarantee all units are inspected biennially.

Finding Text

U.S. Department of Housing and Urban Development ? CFDA #14.871 Section 8 Housing Choice Vouchers Applicable Federal Award Number and Year ? Housing Choice Vouchers ? 2022 Special Tests and Provisions ? HQS Inspections Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: The Program requires the Authority to complete an inspection at least biennially to determine if the unit meets HQS standards. Condition: We noted one of the tenants tested for standard inspections did not have biennial HQS inspection scheduled or completed in 2022. Cause: Management oversight. Effect: The lack of controls and experience resulted in a tenant not receiving the required inspection. Questioned Costs: N/A Context/Sampling: For HQS inspections, a non-statistical sample of 40 transactions of over 250 were selected for testing. Repeat Finding from Prior Year: No. Recommendation: The Authority should implement policies and procedures to ensure that all units are inspected at least biennially. View of Responsible Officials: Management agrees with the finding.

Categories

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

Other Findings in this Audit

  • 20229 2022-004
    -
  • 20230 2022-004
    Significant Deficiency
  • 20231 2022-001
    Significant Deficiency
  • 20232 2022-002
    Significant Deficiency
  • 20233 2022-003
    Significant Deficiency
  • 596671 2022-004
    -
  • 596672 2022-004
    Significant Deficiency
  • 596674 2022-002
    Significant Deficiency
  • 596675 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $5.72M
21.027 Coronavirus State and Local Fiscal Recovery Funds $875,000
14.218 Community Development Block Grants/entitlement Grants $402,916
14.249 Section 8 Moderate Rehabilitation Single Room Occupancy $50,055