Finding 1229977 (2025-003)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-09-16

AI Summary

  • Core Issue: The Commission failed to enforce timely corrections for housing units that did not meet HQS standards, leading to noncompliance with HUD requirements.
  • Impacted Requirements: The Commission did not abate Housing Assistance Payments (HAP) or enforce tenant obligations as required, resulting in questioned costs of $58,800.
  • Recommended Follow-Up: Review and improve abatement procedures and enforcement actions to ensure compliance with HQS standards and timely corrections by landlords and tenants.

Finding Text

HQS Failed Inspections - N Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Housing Voucher Cluster FALN: 14.871/14.879 Federal Award Identification Number and Year: MD023, 2025 Award Period: 1/1/2025-12/31/2025 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 Authorityapproved 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: The Commission did not properly enforce consequences to landlords or tenants of units that did not pass inspections in a timely manner. Questioned costs: $58,800; this was determined by calculating the HAP that should have been abated during the months the unit did not pass inspection. Context: During testing of 60 tenant files, exceptions were noted in the following: - 5 units sampled had failed inspections due to owner responsibilities for which the Commission never abated HAP - 3 results letters to the landlord and tenant did not include required correction period for any deficiencies (e.g. 24 hours for life threatening deficiencies, 30 days for all others) - 4 out of 60 files did not contain a unit inspection report documenting that repairs had been completed - 2 out of 60 files contained a failed inspection due to tenant responsibilities and family obligations were not enforced Cause: The Commission’s controls over inspections were not operating effectively. The Commission did not abate or enforce family obligations when inspections failed and landlords or tenants failed to fix the issues within the specified period. Effect: The Commission is not in compliance with HUD requirements. This could have an impact on HAP calculations. Repeat finding: Yes, 2024-003 Recommendation: We recommend that 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. 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 Failed Inspections - N Recommendation: We recommend that 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. Action taken in response to finding: HCHC believes that this finding was caused by the previous inspection company failing to properly communicate the results of its inspections. The new inspection companies are required to use the Commission’s Yardi software to schedule, perform and enter results. This will enhance the speed and accuracy of inspection reporting. In addition, the inspection companies are required to provide weekly reports that will be discussed and reviewed with the voucher team. Based on the results of the inspection the voucher team will be able to send abatement letters, warning letters, and/or proposed termination letters to ensure compliance with the inspection and abatement process. Name(s) of the contact person(s) responsible for corrective action: Crystal Gorham, Director of Rental Assistance Planned completion date for corrective action plan: All corrections should be reflected by December 2026.

Categories

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1229972 2025-001
    Material Weakness Repeat
  • 1229973 2025-001
    Material Weakness Repeat
  • 1229974 2025-002
    Material Weakness Repeat
  • 1229975 2025-002
    Material Weakness Repeat
  • 1229976 2025-003
    Material Weakness Repeat
  • 1229978 2025-004
    Material Weakness Repeat
  • 1229979 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $31.12M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $3.28M
14.879 MAINSTREAM VOUCHERS $1.92M
14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS $315,087
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $220,985
14.896 FAMILY SELF-SUFFICIENCY PROGRAM $103,264
14.U01 FSS ESCROW FORFEITURE ACCOUNT $1,459