Finding 514431 (2024-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2024-12-16

AI Summary

  • Core Issue: One tenant's housing inspection was not completed on time, violating federal housing quality standards.
  • Impacted Requirements: Compliance with 24 CFR Section 574.310(b)(1)-(2) for tenant-based rental assistance inspections.
  • Recommended Follow-Up: Implement procedures to ensure all required inspections are completed promptly before providing assistance to tenants.

Finding Text

Finding 2024-001 – Housing Quality Standards Information on the Federal Program: Assistance Listing Number 14.241 – Housing Opportunities for Persons with AIDS, United States Department of Housing and Urban Development Pass-Through Entity: The State of Maryland Department of Health and Mental Hygiene Compliance Requirements: Special Tests and Provisions Type of Finding: Significant Deficiency Criteria Program requirements state that all housing that involves tenant-based rental assistance must meet various housing quality standards listed in 24 CFR Section 574.310(b)(1)-(2). Condition For the year ended March 31, 2024, we reviewed a sample of tenant files and noted an inspection was not completed timely for one of the tenants sampled. Cause The Authority did not perform the required inspection for the tenant selection during the year ended March 31, 2024. Effect or Potential Effect The Authority is not in compliance with the Housing Quality Standards requirement of the award. Recommendation The Authority should develop procedures to ensure timely completion of the required inspections before assistance is provided to a tenant to ensure the tenant meets housing quality standards.

Corrective Action Plan

The Authority has hired a CPA firm to assist in overall procedures and processes, including compliance with federal awards.

Categories

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

Other Findings in this Audit

  • 1090873 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $11.73M
14.850 Public and Indian Housing $1.67M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $836,807
14.241 Housing Opportunities for Persons with Aids $787,737
14.879 Mainstream Vouchers $543,348
14.872 Public Housing Capital Fund $457,034
14.856 Lower Income Housing Assistance Program_section 8 Moderate Rehabilitation $142,746
14.870 Resident Opportunity and Supportive Services - Service Coordinators $79,037
14.896 Family Self-Sufficiency Program $62,922