Finding 1157359 (2024-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-09-30

AI Summary

  • Core Issue: The Commission failed to conduct required biennial HQS inspections, leading to a material weakness in internal controls and noncompliance with HUD standards.
  • Impacted Requirements: The PHA must ensure timely inspections and maintain proper documentation as per 24 CFR sections 982.158(d) and 982.405(b).
  • Recommended Follow-Up: Review and improve HQS inspection policies, and ensure the third-party inspection company adheres to compliance standards.

Finding Text

2024-002 – 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, 2024 Award Period: 1/1/2024-12/31/2024 Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance (Modified Opinion) Criteria or specific requirement: The PHA must inspect the unit leased to a family at least biennially 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: The Commission did not follow its policies and procedures designed to ensure HQS inspections were performed timely. Questioned costs: Unknown Context: During our testing of 60 files over HQS inspections, we noted the following: • 18 of 60 units tested had an inspection that was not performed on a biennial basis as required per the Commission’s Administrative Plan. Cause: HCHC employs a third-party inspection company. Many of the issues caused by the previous inspection company did not surface until early in 2023. HCHC then attempted to work with the third-party inspection company, however, ultimately that company was not able to comply with inspection requirements and HCHC terminated its contract as of June 30, 2024. Effect: The Commission is not in compliance with HUD requirements. This could have an impact on HAP calculations. Repeat finding: Yes, 2023-002 Recommendation: We recommend the Commission review its 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. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

Housing Voucher Cluster – FALN No. 14.871 & 14.879 – Annual HQS Inspections Recommendation: We recommend the Commission review its 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. Action taken in response to finding: HCHC has hired a new inspection company that started on July 1, 2025. And, staff meet with the inspection company at least monthly, review inspection reports weekly to ensure that inspections are conducted within the 24-month period. Name(s) of the contact person(s) responsible for corrective action: Crystal Gorham, Director of Rental Assistance Planned completion date for corrective action plan: July 1, 2025, and ongoing

Categories

HUD Housing Programs

Other Findings in this Audit

  • 1157353 2024-001
    Material Weakness Repeat
  • 1157354 2024-002
    Material Weakness Repeat
  • 1157355 2024-003
    Material Weakness Repeat
  • 1157356 2024-004
    Material Weakness Repeat
  • 1157357 2024-005
    Material Weakness Repeat
  • 1157358 2024-001
    Material Weakness Repeat
  • 1157360 2024-003
    Material Weakness Repeat
  • 1157361 2024-004
    Material Weakness Repeat
  • 1157362 2024-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $28.89M
14.879 Mainstream Vouchers $1.83M
14.218 Community Development Block Grants/entitlement Grants $318,951
14.241 Housing Opportunities for Persons with Aids $285,009
14.896 Family Self-Sufficiency Program $90,493
21.023 Emergency Rental Assistance Program $26,146
14.U01 Fss Escrow Forfeiture Account $1,869