Finding 973455 (2022-007)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2024-05-16

AI Summary

  • Core Issue: The Authority failed to document required quality control re-inspections and annual inspections for housing units.
  • Impacted Requirements: Compliance with Housing Quality Standards (HQS) and preparation of reinspection reports as mandated by federal regulations.
  • Recommended Follow-Up: Ensure proper documentation of all inspections and re-inspections moving forward to meet compliance requirements.

Finding Text

Federal Program U.S. Department of Housing and Urban Development AL #14.871 – Material Weakness Criteria The Authority is required to inspect the unit leased to a family at least annually to determine if the unit meets Housing Quality Standards (HQS) and the Authority must conduct quality control reinspections. The Authority must prepare a unit reinspection report (24 CFR sections 982.158(d) and 982.405(b)). Condition The Authority was not able to provide documentation of quality control re-inspections that they performed during the year. In addition, we noted six instances of tenants that did not have documentation of annual inspections performed within the current fiscal year. Cause The current quality control re-inspections steps are not currently being followed since no reinspection report is being prepared. Controls were also not operating effectively to ensure timely annual inspections. Questioned Costs N/A Context The Authority was not able to provide documentation showing that the quality control reinspections had been performed. We tested a sample of fifteen files to review for annual inspections out of a total of 142 vouchers used. Effect We are unable to determine if the Authority has performed quality control re-inspections due to having no supporting documentation. The policy for annual inspections was not followed. Recommendation We recommend that the Authority keeps documentation of the quality control re-inspections and annual inspections that are performed during the year. Repeat Finding This is a repeat finding of 2021-007. Views of Responsible Officials Management recognizes the deficiency and is working with HUD officials and a fee account.

Categories

HUD Housing Programs Material Weakness

Other Findings in this Audit

  • 397009 2022-003
    Material Weakness Repeat
  • 397010 2022-004
    Material Weakness Repeat
  • 397011 2022-005
    Material Weakness
  • 397012 2022-006
    Material Weakness Repeat
  • 397013 2022-007
    Material Weakness Repeat
  • 397014 2022-008
    Material Weakness Repeat
  • 973451 2022-003
    Material Weakness Repeat
  • 973452 2022-004
    Material Weakness Repeat
  • 973453 2022-005
    Material Weakness
  • 973454 2022-006
    Material Weakness Repeat
  • 973456 2022-008
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $540,901
14.850 Public and Indian Housing $198,995
14.872 Public Housing Capital Fund $169,407