Finding 607613 (2022-003)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
$1
Year
2022
Accepted
2023-09-27

AI Summary

  • Core Issue: The Authority lacks adequate internal controls to ensure compliance with Housing Quality Standards (HQS) inspections.
  • Impacted Requirements: Biennial inspections, timely re-inspections, and proper enforcement of housing assistance payment (HAP) abatements were not consistently met.
  • Recommended Follow-Up: Implement processes to ensure timely completion of all HQS inspections and maintain proper documentation for extensions and abatements.

Finding Text

2022-003 HCVP HQS Inspections Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871 / 14.879 Federal Award Identification Number and Year: MO004; 2022 Award Period: January 1, 2022 through December 31, 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: The PHA must inspect the unit leased to a family at least biennially 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)). For units under HAP contract that fail to meet HQS, the 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. The owner is not responsible for a breach of HQS as a result of the family?s failure to pay for utilities for which the family is responsible under the lease or for tenant damage. For family-caused defects, if the family does not correct the cited HQS deficiencies within the specified correction period, the PHA must take prompt and vigorous action to enforce the family obligations (24 CFR sections 982.158(d) and 982.404). Condition: During our testing, we noted the Authority did not have adequate internal controls designed to ensure that HQS inspection requirements were being met. Questioned Costs: $39,976 Context: Of the 60 annual HQS inspections tested, it was noted that 4 out of 60 units were not inspected on a biennial basis. Our sample was a statistically valid sample. Of the 40 failed HQS inspection tested, it was noted: ? 3 units were not reinspected within 30 days of the initial failure date ? 9 units did not have their housing assistance payments (HAP) abated or their HAP contract terminated due to the owner not correcting cited HQS deficiencies within the specified correction period Of the 11 quality control re-inspections tested, it was noted that 8 were not inspected within 90 days of original inspection date. Our sample was a statistically valid sample. Cause: The Authority does not have adequate internal controls designed to ensure that HQS inspection requirements were being met. Effect: The Authority is not in compliance with program requirements over HQS Inspections. Repeat Finding: This finding is a repeat finding in the immediate prior year. Prior year finding number was 2021-004. Recommendation: The Authority should implement processes to ensure all HQS biennial and re-inspections are completed timely and that there is proper documentation and enforcement of approved extensions and abatements. View of Responsible Officials: Management agrees with the finding.

Categories

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

Other Findings in this Audit

  • 31163 2022-001
    Significant Deficiency Repeat
  • 31164 2022-002
    Significant Deficiency Repeat
  • 31165 2022-003
    Material Weakness Repeat
  • 31166 2022-001
    Significant Deficiency Repeat
  • 31167 2022-002
    Significant Deficiency Repeat
  • 31168 2022-003
    Material Weakness Repeat
  • 31169 2022-001
    Significant Deficiency Repeat
  • 31170 2022-002
    Significant Deficiency Repeat
  • 31171 2022-003
    Material Weakness Repeat
  • 31172 2022-004
    Significant Deficiency Repeat
  • 607605 2022-001
    Significant Deficiency Repeat
  • 607606 2022-002
    Significant Deficiency Repeat
  • 607607 2022-003
    Material Weakness Repeat
  • 607608 2022-001
    Significant Deficiency Repeat
  • 607609 2022-002
    Significant Deficiency Repeat
  • 607610 2022-003
    Material Weakness Repeat
  • 607611 2022-001
    Significant Deficiency Repeat
  • 607612 2022-002
    Significant Deficiency Repeat
  • 607614 2022-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $56.59M
14.879 Mainstream Vouchers $2.37M
14.850 Public and Indian Housing $1.59M
14.872 Public Housing Capital Fund $1.52M
14.896 Family Self-Sufficiency Program $180,000
14.856 Lower Income Housing Assistance Program_section 8 Moderate Rehabilitation $153,595
14.871 Emergency Housing Vouchers $63,235