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 Enforcement Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: For units under a HAP contract that fail to meet HQS requirements, the Authority must require the owner to correct life threatening HQS deficiencies within 24 hours after the inspection and all other HQS deficiencies within 30 calendar days or within a specified Authorityapproved extension. Condition: During our testing of compliance for HQS Enforcement, we identified 2 instances in which life threatening HQS deficiencies were not resolved within 24 hours of the inspection date. Cause: The Authority?s internal controls related to the proper monitoring and tracking of failed inspections and the subsequent passing of those inspections were not operating as designed. Effect: Weaknesses in internal control over compliance could result in the Authority failing to abate HAP payments to landlords as required by HUD. Questioned Costs: None reported. Context/Sampling: A non-statistical sample of 23 failed inspections were selected for testing. 2 out of the 23 failed inspections did not have proper documentation. Repeat Finding from Prior Year: No. Recommendation: We recommend that the Authority establish controls to ensure the proper enforcement of life threatening HQS deficiencies View of Responsible Officials: Management agrees with the finding.