Finding 638354 (2022-003)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-01-16

AI Summary

  • Core Issue: The Commission lacks adequate internal controls to ensure compliance with Housing Quality Standards (HQS) inspections.
  • Impacted Requirements: Failure to correct life-threatening deficiencies within 24 hours and other deficiencies within 30 days, as well as incomplete annual inspections.
  • Recommended Follow-Up: Implement processes to maintain proper documentation for all tenant inspections to ensure compliance.

Finding Text

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Assistance Listing Number: 14.871 / 14.879 Federal Award Identification Number and Year: MD004 (various funding increments active during period 7/1/21-6/30/22) Award Period: July 1, 2021 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance. ? Other Matters. Criteria: 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. (24 CFR sections 982.158(d) and 982.404). PHA must inspect the unit leased to a family at least annually 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)). Condition: During our testing, we noted the Commission did not have adequate internal controls designed to ensure that HQS requirements were being met. Questioned Costs: Unknown Context: Testing of 40 HCVP tenant files for failed inspection standards revealed the following: 3 files where abatement ought to have been implemented, but records could not be located. Testing of 40 HCVP tenant files for annual inspection standards revealed the following: 3 files where the inspection was not completed and passed within HUD?s granted extension period for COVID 19. Cause: The Commission does not have controls in place to ensure it is meeting HQS inspection requirements set by HUD. Effect: The Commission is not in compliance with program requirements over HQS inspections. Repeat Finding: Not a repeat. Recommendation: The Commission should implement processes to ensure that all proper documentation is being maintained for inspections of tenant residences. View 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

  • 61898 2022-001
    Significant Deficiency
  • 61899 2022-002
    Significant Deficiency
  • 61900 2022-003
    Significant Deficiency
  • 61901 2022-001
    Significant Deficiency
  • 61902 2022-002
    Significant Deficiency
  • 61903 2022-003
    Significant Deficiency
  • 61904 2022-001
    Significant Deficiency
  • 61905 2022-002
    Significant Deficiency
  • 61906 2022-003
    Significant Deficiency
  • 61907 2022-001
    Significant Deficiency
  • 61908 2022-002
    Significant Deficiency
  • 61909 2022-003
    Significant Deficiency
  • 61910 2022-001
    Significant Deficiency
  • 61911 2022-002
    Significant Deficiency
  • 61912 2022-003
    Significant Deficiency
  • 61913 2022-004
    Material Weakness
  • 61914 2022-005
    Material Weakness
  • 61915 2022-006
    Significant Deficiency
  • 61916 2022-004
    Material Weakness
  • 61917 2022-005
    Material Weakness
  • 61918 2022-006
    Significant Deficiency
  • 638340 2022-001
    Significant Deficiency
  • 638341 2022-002
    Significant Deficiency
  • 638342 2022-003
    Significant Deficiency
  • 638343 2022-001
    Significant Deficiency
  • 638344 2022-002
    Significant Deficiency
  • 638345 2022-003
    Significant Deficiency
  • 638346 2022-001
    Significant Deficiency
  • 638347 2022-002
    Significant Deficiency
  • 638348 2022-003
    Significant Deficiency
  • 638349 2022-001
    Significant Deficiency
  • 638350 2022-002
    Significant Deficiency
  • 638351 2022-003
    Significant Deficiency
  • 638352 2022-001
    Significant Deficiency
  • 638353 2022-002
    Significant Deficiency
  • 638355 2022-004
    Material Weakness
  • 638356 2022-005
    Material Weakness
  • 638357 2022-006
    Significant Deficiency
  • 638358 2022-004
    Material Weakness
  • 638359 2022-005
    Material Weakness
  • 638360 2022-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.188 Housing Finance Agencies (hfa) Risk Sharing Program - (beginning Loan Balance) $323.76M
14.871 Section 8 Housing Choice Vouchers $128.31M
14.267 Continuum of Care Program $4.30M
14.195 Section 8 Housing Assistance Payments Program Special Allocations $4.22M
14.879 5-Year Mainstream Vouchers $1.94M
14.871 Section 8 Housing Choice Vouchers - Cares Funds $1.32M
93.086 Healthy Marriage Promotion and Responsible Fatherhood Grants $767,848
14.871 Section 8 Housing Choice Vouchers - Emergency Housing Vouchers $591,725
14.896 Family Self-Sufficiency Program $405,968
14.856 Lower Income Housing Assistance Program_section 8 Moderate Rehabilitation $400,412
97.036 Covid- 19 Disaster Grants - Public Assistance (presidentially Declared Disasters) $374,096
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $40,817
14.879 5-Year Mainstream Vouchers - Cares Funds $15,258
14.850 Public and Indian Housing $532