Finding 980291 (2023-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-06-28

AI Summary

  • Core Issue: The Authority failed to properly manage Housing Quality Standards (HQS) inspections, leading to noncompliance with federal regulations.
  • Impacted Requirements: Timely inspections and abatement of Housing Assistance Payments (HAP) for units that do not meet HQS were not enforced, resulting in potential costs exceeding $25,000.
  • Recommended Follow-Up: Assign a dedicated person to oversee inspections, ensure no HAP payments for non-compliant units, and consider hiring external consultants or increasing staff for better compliance.

Finding Text

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Assistance Listing Numbers: 14.871 and 14.879 Federal Award Identification Number and Year: FL080; 2023 Award Period: October 1, 2022 to September 30, 2023 Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance (Modified Opinion) Criteria or Specific Requirement: For units under HAP contract that fail to meet HQS, the 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 abate HAP payments beginning no later than the first of the month following the specified correction period or must terminate the HAP contract. The owner is not responsible for a breach of HQS as a result of the family’s failure to pay for utilities for which the family is responsible under the lease or for tenant damage. For family-caused defects, if the family does not correct the cited HQS deficiencies within the specified correction period, the PHA must take prompt and vigorous action to enforce the family obligations (24 CFR sections 982.158(d) and 982.404). In addition, all HCV units are required to be inspected annually. The 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 the testing of 120 Housing Voucher Cluster tenant files, certain special provision compliance deficiencies were noted as summarized below: Failed HQS Inspections Number of Instances -- Finding 7 -- The Authority did not properly abate HAP after the second failed inspection and/or the tenants passed inspection reports and dates were missing and it could not be verified if the HAP payments were properly abated for the units. Annual HQS Inspections Number of Instances -- Finding 19 -- The annual inspection was not performed in a timely manner, the Authority failed to enforce regulation, or the inspection was unable to be located. 2 -- The Authority's HQS inspection was missing Questioned Costs: Undeterminable; estimated to be over $25,000 Context: Out of 60 files tested for failed inspections, 7 files contained errors as noted above. Out of 60 files tested for annual inspections, 19 files contained errors as noted above. Cause: The Authority does not have adequate procedures in place to ensure units are inspected timely or to ensure that units with housing quality standard deficiencies are not paid housing assistance payments. Effect: The Authority is not in compliance with federal regulations regarding minimum housing quality standards and was paying housing assistance for units that did not meet these standards. Repeat Finding: This is a repeat finding from previous years. The finding numbers are 2017-002, 2018-002, 2019-002, 2020-002, 2021-002, and 2022-002. Recommendation: We recommend management should designate one person to oversee the inspection process to ensure that all inspections are being performed in a timely manner. Furthermore, management should ensure no HAP payments are issued for units that have not passed HQS inspections. We recommend the Authority to hire outside consultants to assist with inspections or increase staffing in this area. Views of Responsible Officials: There is no disagreement with the audit finding.

Categories

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

Other Findings in this Audit

  • 403844 2023-001
    Material Weakness Repeat
  • 403845 2023-001
    Material Weakness Repeat
  • 403846 2023-001
    Material Weakness Repeat
  • 403847 2023-002
    Material Weakness Repeat
  • 403848 2023-002
    Material Weakness Repeat
  • 403849 2023-002
    Material Weakness Repeat
  • 403850 2023-003
    Material Weakness Repeat
  • 403851 2023-003
    Material Weakness Repeat
  • 403852 2023-003
    Material Weakness Repeat
  • 403853 2023-004
    Material Weakness Repeat
  • 403854 2023-004
    Material Weakness Repeat
  • 403855 2023-004
    Material Weakness Repeat
  • 403856 2023-005
    Significant Deficiency Repeat
  • 403857 2023-005
    Significant Deficiency Repeat
  • 403858 2023-005
    Significant Deficiency Repeat
  • 403859 2023-006
    Significant Deficiency
  • 403860 2023-007
    Significant Deficiency
  • 980286 2023-001
    Material Weakness Repeat
  • 980287 2023-001
    Material Weakness Repeat
  • 980288 2023-001
    Material Weakness Repeat
  • 980289 2023-002
    Material Weakness Repeat
  • 980290 2023-002
    Material Weakness Repeat
  • 980292 2023-003
    Material Weakness Repeat
  • 980293 2023-003
    Material Weakness Repeat
  • 980294 2023-003
    Material Weakness Repeat
  • 980295 2023-004
    Material Weakness Repeat
  • 980296 2023-004
    Material Weakness Repeat
  • 980297 2023-004
    Material Weakness Repeat
  • 980298 2023-005
    Significant Deficiency Repeat
  • 980299 2023-005
    Significant Deficiency Repeat
  • 980300 2023-005
    Significant Deficiency Repeat
  • 980301 2023-006
    Significant Deficiency
  • 980302 2023-007
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.879 Mainstream Vouchers $3.46M
14.241 Housing Opportunities for Persons with Aids $3.16M
14.850 Public and Indian Housing $1.66M
14.871 Section 8 Housing Choice Vouchers $1.37M
14.872 Public Housing Capital Fund $947,239
14.895 Jobs-Plus Pilot Initiative $513,667
14.896 Family Self-Sufficiency Program $120,410
14.870 Resident Opportunity and Supportive Services - Service Coordinators $78,470
17.124 Youthbuild $6,547