Finding Text
2024 – 005
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: Housing Voucher Cluster
Assistance Listing Number: 14.871
Federal Award Identification Number and Year: MD015VO – 2024
Award Period: July 1, 2023 – June 30, 2024
Compliance Requirement: Special Tests and Provisions – HQS Inspections
Type of Finding: Material Weakness in Internal Control over Compliance
Material Noncompliance (Modified Opinion)
Criteria or Specific Requirement: The Authority must inspect the unit leased to a family at least biennially to determine if the unit meets Housing Quality Standards (HQS) and the Authority 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 Authority did inspect units timely or maintain proper inspection documentation.
Questioned Costs: Unable to determine.
Context: Exceptions were noted in 11 out of 60 units tested for annual HQS:
9 instances where the Authority failed to conduct the inspection timely.
2 instances where no information was provided.
Exceptions were noted in 1 out of 14 quality control re-inspections. The re-inspection was not completed within 90 days of the original inspection.
Cause: The Authority did not inspect units timely.
Effect: The Authority is not in compliance with HQS inspection requirements
Repeat Finding: No
Recommendation: We recommend the Authority implements controls to ensure that HQS inspections are performed timely.
Views of Responsible Officials: There is no disagreement with the audit finding.