Finding 1157360 (2024-003)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
$1
Year
2024
Accepted
2025-09-30

AI Summary

  • Core Issue: The Commission failed to properly abate Housing Assistance Payments (HAP) for landlords and enforce family obligations when units did not meet Housing Quality Standards (HQS).
  • Impacted Requirements: Compliance with HUD regulations regarding timely correction of HQS deficiencies and enforcement actions for tenant-caused issues.
  • Recommended Follow-Up: Review and improve abatement procedures for landlord-related deficiencies and strengthen enforcement actions for tenant responsibilities.

Finding Text

2024-003 – 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, 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: For units under HAP contract that fail to meet HQS, the Authority 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 Authority-approved extension. If the owner does not correct the cited HQS deficiencies within the specified correction period, the Authority must stop (abate) HAPs 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 Authority must take prompt and vigorous action to enforce the family obligations (24 CFR sections 982.158(d) and 982.404). Condition: We noted that the Commission did not properly abate HAP for landlords or enforce family obligations in which units failed inspections. Questioned costs: $234,839 Context: During our testing of 60 files for HQS enforcement, we noted the following: • 15 of 60 units tested failed inspection due to owner responsibilities and the Commission never abated HAP. • 18 of 60 units tested failed due to tenant responsibilities and the Commission did not take proper steps to enforce family obligations. 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, 2023-003 Recommendation: We recommend the Commission review their abatement procedures to ensure any unit that has not met the HQS standards is properly abated in cases of inspection deficiencies associated with landlord fault, and to review their procedures to enforce family obligations in cases of inspection deficiencies associated with tenant fault. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

Housing Voucher Cluster – FALN No. 14.871 & 14.879 – HQS Enforcement Recommendation: We recommend the Commission review their abatement procedures to ensure any unit that has not met the HQS standards is properly abated in cases of inspection deficiencies associated with landlord fault, and to review their procedures to enforce family obligations in cases of inspection deficiencies associated with tenant fault. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Review the inspection report weekly, to send out abatement letters, warning letters, and/or proposed termination letters to ensure compliance with HQS inspections. HCHC staff updated the internal process to ensure that inspection abatement letters are being sent to all parties, and when the deficiencies are tenant-related, the families are sent a warning letter and/or termination letter for non-compliance. Name(s) of the contact person(s) responsible for corrective action: Crystal Gorham, Director of Rental Assistance Planned completion date for corrective action plan: November 2025, and ongoing

Categories

Questioned Costs HUD Housing Programs Material Weakness

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
  • 1157359 2024-002
    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