Finding Text
Special Tests and Provisions - Housing Quality Standards Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: As required by HUD guidelines, Aurora Housing Authority is required to establish controls related to ensure decent, safe and sanitary housing by performing housing quality inspections at the time of initial occupancy and at least Bi-annually thereafter to ensure that units meet the standards. Condition: Aurora Housing Authority?s controls were partially not in place for completing the biannual inspections. Cause: The program was set to terminate in September 2022 but was delayed until December 2022 and the Authority?s personnel were moved to other programs. Effect: The error resulted in some bi-annual inspections not being completed. Questioned Costs: None Context/Sampling: A non-statistical sample of 40 transactions were selected for testing, which 4 of the 40 files did not have an updated inspection. Repeat Finding from Prior Year: No Recommendation: We recommend that Aurora Housing Authority implement controls to ensure timely completion of bi-annual inspections. View of Responsible Officials: Management agrees with the finding.