2022-001 ? PIC Uploads Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Housing Choice Voucher Program FALN: 14.871/14.879 Federal Award Identification Number and Year: MD023, 2022 Award Period: 1/1/2022-12/31/2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 24 CFR Part 908 and 24 CFR section 982.158 states that the PHA is required to submit this form electronically to HUD each time the PHA completes an admission, annual reexamination, interim reexamination, portability move-in, or other change of unit for family. The PHA must also submit the Family Report when a family ends participation in the program or moves out of the PHA?s jurisdiction under portability. Condition: We noted that the Commission did not perform uploads of accurate information into the PIC system. Questioned costs: Unable to determine. Context: Testing of 40 HCVP tenants in PIC identified an exception in 7 files. In these instances, the tenant HUD 50058 forms were not uploaded to PIC. Cause: The commission did not return to their information they uploaded when the errors appeared and left them without being properly uploaded. Effect: The Commission is not in compliance with HUD requirements. Repeat finding: No Recommendation: We recommend that management review their procedures for uploads to PIC to confirm the information is uploaded without error. Explanation of disagreement with audit finding: There is no disagreement with the audit finding.
2022-002 ? Reasonable Rent Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Housing Choice Voucher Program FALN: 14.871/14.879 Federal Award Identification Number and Year: MD023, 2022 Award Period: 1/1/2022-12/31/2022 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: The PHA must determine reasonable rent during the term of the contract before any increase in the rent to owner (24 CFR sections 982.4, 982.54(d)(15), 982.158(f)(7), and 982.507). Per the Commission's administrative plan, before approving a rent increase, the HCHC must determine and document whether the proposed rent is reasonable compared to similar units in the marketplace and not higher than those paid by unassisted tenants. Condition: We noted that the Commission did not maintain consistent documentation regarding reasonable rent determination. Questioned costs: Unable to determine. Context: During our testing of 25 files for rent reasonableness, we noted the following: 7 out of 25 rent changes tested were missing a rent reasonableness form. Cause: The Commission did not follow established procedures in their Housing Choice Voucher Administrative Plan. Effect: The Commission is not in compliance with HUD requirements. Repeat finding: No Recommendation: We recommend that the Commission review their policies and ensure that rent reasonableness is determined and documented for all rent changes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding.
2022-003 ? HQS Inspections Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Housing Choice Voucher Program FALN: 14.871/14.879 Federal Award Identification Number and Year: MD023, 2022 Award Period: 1/1/2022-12/31/2022 Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance (Modified Opinion) Criteria or specific requirement: 24 CFR sections 982.405(b) state that 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. Condition: The Commission did not follow its policies and procedures designed to ensure HQS inspections were performed timely. Questioned costs: Unable to determine. Context: During our testing of 40 files over HQS inspections, we noted the following: 21 of 40 units tested had an inspection that was not performed on a biennial basis as determined in the Administrative Plan. Cause: The Commission did not work closely with the inspection company with poorly written procedures in place for documenting inspections. The Commission experienced challenges during COVID in completing inspections timely. Effect: The Commission is not in compliance with HUD requirements. Repeat finding: No Recommendation: We recommend the Commission review their HQS inspection policies and procedures, and discuss these standards with the third party inspection company that is utilized for these inspections to ensure all inspections are performed timely and that all necessary documentation is maintained for each inspection. Explanation of disagreement with audit finding: There is no disagreement with the audit finding.
2022-004 ? HQS Failed Inspections Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Housing Choice Voucher Program FALN: 14.871/14.879 Federal Award Identification Number and Year: MD023, 2022 Award Period: 1/1/2022-12/31/2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters 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 stop (abate) HAPs beginning no later than the first of the month following the specified incorrect period or must terminate the HAP contract (24 CFR sections 982.158(d) and 982.404). Condition: We noted that the Commission did not properly abate HAP for landlords in which units failed inspections. Questioned costs: $69,944 Context: During our testing of 40 files for HQS enforcement, we noted the following: 10 of 40 units tested failed inspection due to owner responsibilities and the Commission never abated HAP. 5 of 40 units tested failed due to tenant responsibilities and the Commission did not take proper steps to enforce family obligations. Cause: The Commission did not follow established procedures in their Housing Choice Voucher Administrative Plan or as required by HUD. Effect: The Commission is not in compliance with HUD requirements. Repeat finding: No Recommendation: We recommend the Commission review their abatement procedures to ensure any unit that has not met the HQS standards is properly abated as well as review their procedures for enforcing correction of deficiencies to tenants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding.
2022-001 ? PIC Uploads Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Housing Choice Voucher Program FALN: 14.871/14.879 Federal Award Identification Number and Year: MD023, 2022 Award Period: 1/1/2022-12/31/2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 24 CFR Part 908 and 24 CFR section 982.158 states that the PHA is required to submit this form electronically to HUD each time the PHA completes an admission, annual reexamination, interim reexamination, portability move-in, or other change of unit for family. The PHA must also submit the Family Report when a family ends participation in the program or moves out of the PHA?s jurisdiction under portability. Condition: We noted that the Commission did not perform uploads of accurate information into the PIC system. Questioned costs: Unable to determine. Context: Testing of 40 HCVP tenants in PIC identified an exception in 7 files. In these instances, the tenant HUD 50058 forms were not uploaded to PIC. Cause: The commission did not return to their information they uploaded when the errors appeared and left them without being properly uploaded. Effect: The Commission is not in compliance with HUD requirements. Repeat finding: No Recommendation: We recommend that management review their procedures for uploads to PIC to confirm the information is uploaded without error. Explanation of disagreement with audit finding: There is no disagreement with the audit finding.
2022-002 ? Reasonable Rent Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Housing Choice Voucher Program FALN: 14.871/14.879 Federal Award Identification Number and Year: MD023, 2022 Award Period: 1/1/2022-12/31/2022 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: The PHA must determine reasonable rent during the term of the contract before any increase in the rent to owner (24 CFR sections 982.4, 982.54(d)(15), 982.158(f)(7), and 982.507). Per the Commission's administrative plan, before approving a rent increase, the HCHC must determine and document whether the proposed rent is reasonable compared to similar units in the marketplace and not higher than those paid by unassisted tenants. Condition: We noted that the Commission did not maintain consistent documentation regarding reasonable rent determination. Questioned costs: Unable to determine. Context: During our testing of 25 files for rent reasonableness, we noted the following: 7 out of 25 rent changes tested were missing a rent reasonableness form. Cause: The Commission did not follow established procedures in their Housing Choice Voucher Administrative Plan. Effect: The Commission is not in compliance with HUD requirements. Repeat finding: No Recommendation: We recommend that the Commission review their policies and ensure that rent reasonableness is determined and documented for all rent changes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding.
2022-003 ? HQS Inspections Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Housing Choice Voucher Program FALN: 14.871/14.879 Federal Award Identification Number and Year: MD023, 2022 Award Period: 1/1/2022-12/31/2022 Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance (Modified Opinion) Criteria or specific requirement: 24 CFR sections 982.405(b) state that 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. Condition: The Commission did not follow its policies and procedures designed to ensure HQS inspections were performed timely. Questioned costs: Unable to determine. Context: During our testing of 40 files over HQS inspections, we noted the following: 21 of 40 units tested had an inspection that was not performed on a biennial basis as determined in the Administrative Plan. Cause: The Commission did not work closely with the inspection company with poorly written procedures in place for documenting inspections. The Commission experienced challenges during COVID in completing inspections timely. Effect: The Commission is not in compliance with HUD requirements. Repeat finding: No Recommendation: We recommend the Commission review their HQS inspection policies and procedures, and discuss these standards with the third party inspection company that is utilized for these inspections to ensure all inspections are performed timely and that all necessary documentation is maintained for each inspection. Explanation of disagreement with audit finding: There is no disagreement with the audit finding.
2022-004 ? HQS Failed Inspections Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Housing Choice Voucher Program FALN: 14.871/14.879 Federal Award Identification Number and Year: MD023, 2022 Award Period: 1/1/2022-12/31/2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters 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 stop (abate) HAPs beginning no later than the first of the month following the specified incorrect period or must terminate the HAP contract (24 CFR sections 982.158(d) and 982.404). Condition: We noted that the Commission did not properly abate HAP for landlords in which units failed inspections. Questioned costs: $69,944 Context: During our testing of 40 files for HQS enforcement, we noted the following: 10 of 40 units tested failed inspection due to owner responsibilities and the Commission never abated HAP. 5 of 40 units tested failed due to tenant responsibilities and the Commission did not take proper steps to enforce family obligations. Cause: The Commission did not follow established procedures in their Housing Choice Voucher Administrative Plan or as required by HUD. Effect: The Commission is not in compliance with HUD requirements. Repeat finding: No Recommendation: We recommend the Commission review their abatement procedures to ensure any unit that has not met the HQS standards is properly abated as well as review their procedures for enforcing correction of deficiencies to tenants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding.
2022-001 ? PIC Uploads Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Housing Choice Voucher Program FALN: 14.871/14.879 Federal Award Identification Number and Year: MD023, 2022 Award Period: 1/1/2022-12/31/2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 24 CFR Part 908 and 24 CFR section 982.158 states that the PHA is required to submit this form electronically to HUD each time the PHA completes an admission, annual reexamination, interim reexamination, portability move-in, or other change of unit for family. The PHA must also submit the Family Report when a family ends participation in the program or moves out of the PHA?s jurisdiction under portability. Condition: We noted that the Commission did not perform uploads of accurate information into the PIC system. Questioned costs: Unable to determine. Context: Testing of 40 HCVP tenants in PIC identified an exception in 7 files. In these instances, the tenant HUD 50058 forms were not uploaded to PIC. Cause: The commission did not return to their information they uploaded when the errors appeared and left them without being properly uploaded. Effect: The Commission is not in compliance with HUD requirements. Repeat finding: No Recommendation: We recommend that management review their procedures for uploads to PIC to confirm the information is uploaded without error. Explanation of disagreement with audit finding: There is no disagreement with the audit finding.
2022-002 ? Reasonable Rent Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Housing Choice Voucher Program FALN: 14.871/14.879 Federal Award Identification Number and Year: MD023, 2022 Award Period: 1/1/2022-12/31/2022 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: The PHA must determine reasonable rent during the term of the contract before any increase in the rent to owner (24 CFR sections 982.4, 982.54(d)(15), 982.158(f)(7), and 982.507). Per the Commission's administrative plan, before approving a rent increase, the HCHC must determine and document whether the proposed rent is reasonable compared to similar units in the marketplace and not higher than those paid by unassisted tenants. Condition: We noted that the Commission did not maintain consistent documentation regarding reasonable rent determination. Questioned costs: Unable to determine. Context: During our testing of 25 files for rent reasonableness, we noted the following: 7 out of 25 rent changes tested were missing a rent reasonableness form. Cause: The Commission did not follow established procedures in their Housing Choice Voucher Administrative Plan. Effect: The Commission is not in compliance with HUD requirements. Repeat finding: No Recommendation: We recommend that the Commission review their policies and ensure that rent reasonableness is determined and documented for all rent changes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding.
2022-003 ? HQS Inspections Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Housing Choice Voucher Program FALN: 14.871/14.879 Federal Award Identification Number and Year: MD023, 2022 Award Period: 1/1/2022-12/31/2022 Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance (Modified Opinion) Criteria or specific requirement: 24 CFR sections 982.405(b) state that 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. Condition: The Commission did not follow its policies and procedures designed to ensure HQS inspections were performed timely. Questioned costs: Unable to determine. Context: During our testing of 40 files over HQS inspections, we noted the following: 21 of 40 units tested had an inspection that was not performed on a biennial basis as determined in the Administrative Plan. Cause: The Commission did not work closely with the inspection company with poorly written procedures in place for documenting inspections. The Commission experienced challenges during COVID in completing inspections timely. Effect: The Commission is not in compliance with HUD requirements. Repeat finding: No Recommendation: We recommend the Commission review their HQS inspection policies and procedures, and discuss these standards with the third party inspection company that is utilized for these inspections to ensure all inspections are performed timely and that all necessary documentation is maintained for each inspection. Explanation of disagreement with audit finding: There is no disagreement with the audit finding.
2022-004 ? HQS Failed Inspections Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Housing Choice Voucher Program FALN: 14.871/14.879 Federal Award Identification Number and Year: MD023, 2022 Award Period: 1/1/2022-12/31/2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters 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 stop (abate) HAPs beginning no later than the first of the month following the specified incorrect period or must terminate the HAP contract (24 CFR sections 982.158(d) and 982.404). Condition: We noted that the Commission did not properly abate HAP for landlords in which units failed inspections. Questioned costs: $69,944 Context: During our testing of 40 files for HQS enforcement, we noted the following: 10 of 40 units tested failed inspection due to owner responsibilities and the Commission never abated HAP. 5 of 40 units tested failed due to tenant responsibilities and the Commission did not take proper steps to enforce family obligations. Cause: The Commission did not follow established procedures in their Housing Choice Voucher Administrative Plan or as required by HUD. Effect: The Commission is not in compliance with HUD requirements. Repeat finding: No Recommendation: We recommend the Commission review their abatement procedures to ensure any unit that has not met the HQS standards is properly abated as well as review their procedures for enforcing correction of deficiencies to tenants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding.
2022-001 ? PIC Uploads Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Housing Choice Voucher Program FALN: 14.871/14.879 Federal Award Identification Number and Year: MD023, 2022 Award Period: 1/1/2022-12/31/2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 24 CFR Part 908 and 24 CFR section 982.158 states that the PHA is required to submit this form electronically to HUD each time the PHA completes an admission, annual reexamination, interim reexamination, portability move-in, or other change of unit for family. The PHA must also submit the Family Report when a family ends participation in the program or moves out of the PHA?s jurisdiction under portability. Condition: We noted that the Commission did not perform uploads of accurate information into the PIC system. Questioned costs: Unable to determine. Context: Testing of 40 HCVP tenants in PIC identified an exception in 7 files. In these instances, the tenant HUD 50058 forms were not uploaded to PIC. Cause: The commission did not return to their information they uploaded when the errors appeared and left them without being properly uploaded. Effect: The Commission is not in compliance with HUD requirements. Repeat finding: No Recommendation: We recommend that management review their procedures for uploads to PIC to confirm the information is uploaded without error. Explanation of disagreement with audit finding: There is no disagreement with the audit finding.
2022-002 ? Reasonable Rent Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Housing Choice Voucher Program FALN: 14.871/14.879 Federal Award Identification Number and Year: MD023, 2022 Award Period: 1/1/2022-12/31/2022 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: The PHA must determine reasonable rent during the term of the contract before any increase in the rent to owner (24 CFR sections 982.4, 982.54(d)(15), 982.158(f)(7), and 982.507). Per the Commission's administrative plan, before approving a rent increase, the HCHC must determine and document whether the proposed rent is reasonable compared to similar units in the marketplace and not higher than those paid by unassisted tenants. Condition: We noted that the Commission did not maintain consistent documentation regarding reasonable rent determination. Questioned costs: Unable to determine. Context: During our testing of 25 files for rent reasonableness, we noted the following: 7 out of 25 rent changes tested were missing a rent reasonableness form. Cause: The Commission did not follow established procedures in their Housing Choice Voucher Administrative Plan. Effect: The Commission is not in compliance with HUD requirements. Repeat finding: No Recommendation: We recommend that the Commission review their policies and ensure that rent reasonableness is determined and documented for all rent changes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding.
2022-003 ? HQS Inspections Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Housing Choice Voucher Program FALN: 14.871/14.879 Federal Award Identification Number and Year: MD023, 2022 Award Period: 1/1/2022-12/31/2022 Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance (Modified Opinion) Criteria or specific requirement: 24 CFR sections 982.405(b) state that 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. Condition: The Commission did not follow its policies and procedures designed to ensure HQS inspections were performed timely. Questioned costs: Unable to determine. Context: During our testing of 40 files over HQS inspections, we noted the following: 21 of 40 units tested had an inspection that was not performed on a biennial basis as determined in the Administrative Plan. Cause: The Commission did not work closely with the inspection company with poorly written procedures in place for documenting inspections. The Commission experienced challenges during COVID in completing inspections timely. Effect: The Commission is not in compliance with HUD requirements. Repeat finding: No Recommendation: We recommend the Commission review their HQS inspection policies and procedures, and discuss these standards with the third party inspection company that is utilized for these inspections to ensure all inspections are performed timely and that all necessary documentation is maintained for each inspection. Explanation of disagreement with audit finding: There is no disagreement with the audit finding.
2022-004 ? HQS Failed Inspections Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Housing Choice Voucher Program FALN: 14.871/14.879 Federal Award Identification Number and Year: MD023, 2022 Award Period: 1/1/2022-12/31/2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters 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 stop (abate) HAPs beginning no later than the first of the month following the specified incorrect period or must terminate the HAP contract (24 CFR sections 982.158(d) and 982.404). Condition: We noted that the Commission did not properly abate HAP for landlords in which units failed inspections. Questioned costs: $69,944 Context: During our testing of 40 files for HQS enforcement, we noted the following: 10 of 40 units tested failed inspection due to owner responsibilities and the Commission never abated HAP. 5 of 40 units tested failed due to tenant responsibilities and the Commission did not take proper steps to enforce family obligations. Cause: The Commission did not follow established procedures in their Housing Choice Voucher Administrative Plan or as required by HUD. Effect: The Commission is not in compliance with HUD requirements. Repeat finding: No Recommendation: We recommend the Commission review their abatement procedures to ensure any unit that has not met the HQS standards is properly abated as well as review their procedures for enforcing correction of deficiencies to tenants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding.