Finding 611954 (2022-002)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2022-11-20

AI Summary

  • Core Issue: The Authority failed to properly stop Housing Assistance Payments (HAP) for a unit that did not meet Housing Quality Standards (HQS) within the required timeframe.
  • Impacted Requirements: Compliance with federal regulations mandates that HAP must be abated if a unit fails HQS inspections and deficiencies are not corrected on time.
  • Recommended Follow-Up: The Authority should enhance its internal controls to ensure timely abatement of HAP for units that do not meet HQS.

Finding Text

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing Voucher Cluster Assistance Listing Number: 14.871/14.879 Award Period: April 1, 2021 ? March 31, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: For units under HAP contract that fail to meet Housing Quality Standards (HQS), the Authority must require the owner to correct the deficiencies within a specified correction period. 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 (24 CFR sections 982.158(d) and 982.404). Condition: In a population of over 250 failed HQS inspections, an exception was noted in 1 of the 40 inspections tested. HAP was not properly abated until the unit passed inspection. Questioned costs: Unable to determine. Context: 40 failed HQS inspections were selected from a population of over 250. The sample was statistically valid. Cause: The Authority did not abate HAP for the correct period of time. Effect: The Authority is not in compliance with federal regulations regarding HQS enforcement. HAP was overpaid. Repeat Finding: No Recommendation: We recommend that the Authority reviews its internal controls over HAP abatement to ensure units that do not meet HQS are abated for the required timeframe. Views of responsible officials: There is no disagreement with the audit finding.

Categories

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 35511 2022-001
    Significant Deficiency
  • 35512 2022-002
    Significant Deficiency
  • 611953 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $13.23M
14.850 Public and Indian Housing $7.74M
14.872 Public Housing Capital Fund $3.69M
14.267 Continuum of Care Program $282,457
14.896 Pih Family Self-Sufficiency Program $280,818
14.879 Mainstream Vouchers $268,080
14.870 Resident Opportunity and Supportive Services - Service Coordinators $192,188
14.871 Covid-19 Housing Choice Vouchers Cares Act $135,071
14.850 Public Housing Cares Act $130,782
97.109 Disaster Housing Assistance Grant $59,718
14.871 Emergency Housing Vouchers $8,471