Finding Text
FINDING NUMBER 2022-008
FEDERAL PROGRAM HOUSING VOUCHER CLUSTER:
SECTION 8 HOUSING CHOICE VOUCHERS
(ASSISTANCE LISTING NUMBER 14.871)
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
TYPE OF FINDING COMPLIANCE AND INTERNAL CONTROL
COMPLIANCE
REQUIREMENT SPECIAL TEST- HOUSING QUALITY STANDARDS INSPECTIONS
CONDITION The Program staff did not perform the required quality control re-inspections during
fiscal year 2021-2022.
CRITERIA Code of Federal Regulations 24, Section 982.405 (b) states that the PHA must
conduct supervisory quality control HQS inspections. 24 CFR 985.2 (b) specifies the
minimum sample size requirements for quality control of HQS inspections.
CAUSE The Program’s internal controls and procedures fail to ensure that the quality control
re-inspections were performed during the fiscal year 2021-2022.
EFFECT The lack of quality re-inspections procedures could cause that possible errors made
during the ongoing re-inspections process could be detected and corrected.
RECOMMENDATION I recommend management to continue strengthening the internal controls and
procedures to ensure that required quality control re-inspections are performed
annually.
QUESTIONED COSTS None
PRIOR YEAR FINDING Not applicable.
VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED
CORRECTIVE ACTION Instructions were given to the Program staff to strengthening existing internal
controls and procedures to ensure the required quality control re-inspections are
performed annually.