Finding Text
Criteria:
In accordance with various subsections of 24 CFR Section 982, the Authority is required to:
• review utility rate data at least annually and update the utility allowance schedule as
necessary;
• inspect the unit leased to a family at least annually to determine if the unit meets Housing
Quality Standards ("HQS"); and
Condition:
The Authority did not:
• provide updated utility allowance schedules;
• inspect the units to determine if they meet HQS; and
Context:
Of the 40 selections made, the Authority did not:
• provide updated utility allowance schedules for three selections;
• provide support for inspections to determine if the unit met HQS for 27 selections; and
Effect:
The Authority was unable to demonstrate:
• the utility allowance schedules were accurate;
• the units met HQS; and were accurate
Cause:
The Authority's internal controls in place did not prevent the Authority from missing required
utility allowance and HQS compliance requirements.
Questioned Costs:
None.
Auditor's Recommendation:
The Authority should review and enhance its internal controls to ensure:
• the utility allowance schedules are reviewed and updated as necessary at least annually;
• units are inspected annually under HQS