FAC Explorer

Finding 547376 (2024-003)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-03-31
Audit: 351628
Organization: Baltimore County, Maryland (MD)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The County failed to conduct required Housing Quality Standards (HQS) inspections within the mandated 24-month timeframe for some units.
  • Impacted Requirements: This finding indicates non-compliance with federal HQS inspection requirements and the County's own administrative plan.
  • Recommended Follow-Up: The County should review and improve its inspection processes to ensure timely compliance with HUD standards.

Finding Text

Reference Number: 2024-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Housing Choice Voucher Cluster Assistance Listing Number: 14.871, 14.879 Award Number and Year: MD033-V0011-048, MD033VA0001 Compliance Requirement: Special Tests – Housing Quality Standards Inspections Type of Finding: Significant Deficiency in Internal Controls over Compliance, Other Matters 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)). Per the County's Administrative Plan, all units passing the initial or annual inspection during the immediate twelve months prior will be eligible for a biennial inspection 24 months thereafter. All other units not passing the initial annual inspection will be deemed ineligible for the biennial process until such unit receives a passing grade on an initial annual inspection; and will remain on an annual inspection cycle until such time. Condition: During our testing of 40 files for annual HQS annual inspection requirements, we noted four files in which the HQS inspection was not performed within 24 months of the previous inspection. Cause: The County did not have adequate controls to ensure that HQS inspections were performed in accordance with federal requirements and the County’s administrative plan. Effect: The County is not in compliance with the HQS requirements set forth by HUD and in the administrative plan. Questioned Costs: Undetermined. Recommendation: We recommend that the County reviews its processes over housing quality standards inspections to ensure that they are completed timely and in compliance with HUD’s requirements. Views of Responsible Officials: The County agrees with this finding. See separate Correction Action Plan related to this finding.

Categories

HUD Housing Programs Eligibility Significant Deficiency Internal Control / Segregation of Duties Special Tests & Provisions

Other Findings in this Audit

  • 547375 2024-003
    Significant Deficiency
  • 547377 2024-003
    Significant Deficiency
  • 547378 2024-002
    Significant Deficiency Repeat
  • 547379 2024-002
    Significant Deficiency Repeat
  • 1123817 2024-003
    Significant Deficiency
  • 1123818 2024-003
    Significant Deficiency
  • 1123819 2024-003
    Significant Deficiency
  • 1123820 2024-002
    Significant Deficiency Repeat
  • 1123821 2024-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $91.63M
14.239 Home Investment Partnerships Program $24.36M
14.218 Community Development Block Grants/entitlement Grants $3.60M
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.09M
21.023 Emergency Rental Assistance Program $2.73M
93.568 Low-Income Home Energy Assistance $1.97M
14.241 Housing Opportunities for Persons with Aids $1.71M
93.558 Temporary Assistance for Needy Families $1.36M
93.917 Hiv Care Formula Grants $1.36M
93.136 Injury Prevention and Control Research and State and Community Based Programs $1.27M
16.922 Equitable Sharing Program $903,906
17.259 Wioa Youth Activities $879,926
14.267 Continuum of Care Program $869,827
93.053 Nutrition Services Incentive Program $846,469
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $805,589
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $789,698
20.509 Formula Grants for Rural Areas and Tribal Transit Program $725,563
10.551 Supplemental Nutrition Assistance Program $712,939
93.069 Public Health Emergency Preparedness $668,518
21.019 Coronavirus Relief Fund $623,661
93.994 Maternal and Child Health Services Block Grant to the States $621,974
93.658 Foster Care Title IV-E $620,986
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $601,739
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $553,166
17.278 Wioa Dislocated Worker Formula Grants $535,367
14.231 Emergency Solutions Grant Program $528,028
16.833 National Sexual Assault Kit Initiative $523,960
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $512,024
93.767 Children's Health Insurance Program $496,298
16.575 Crime Victim Assistance $482,090
93.590 Community-Based Child Abuse Prevention Grants $387,381
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $381,639
93.958 Block Grants for Community Mental Health Services $345,675
93.940 Hiv Prevention Activities Health Department Based $332,979
93.563 Child Support Services $290,005
97.042 Emergency Management Performance Grants $289,237
93.268 Immunization Cooperative Agreements $285,601
14.896 Family Self-Sufficiency Program $276,847
21.016 Equitable Sharing $263,663
93.959 Block Grants for Prevention and Treatment of Substance Abuse $259,125
11.307 Economic Adjustment Assistance $250,928
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $243,771
16.000 Organized Crime Drug Enforcement Task Force $240,047
93.914 Hiv Emergency Relief Project Grants $230,855
14.905 Lead Hazard Reduction Demonstration Grant Program $220,134
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $206,412
93.052 National Family Caregiver Support, Title Iii, Part E $204,489
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $190,119
16.606 State Criminal Alien Assistance Program $182,114
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $177,677
97.067 Homeland Security Grant Program $174,509
93.788 Opioid Str $145,353
17.270 Reentry Employment Opportunities $140,504
14.879 Mainstream Vouchers $123,590
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $123,425
14.235 Supportive Housing Program $119,839
94.002 Americorps Seniors Retired and Senior Volunteer Program (rsvp) 94.002 $113,004
20.616 National Priority Safety Programs $112,518
93.778 Medical Assistance Program $111,524
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $100,878
16.015 Missing Alzheimer's Disease Patient Assistance Program $94,395
17.258 Wioa Adult Program $92,247
93.324 State Health Insurance Assistance Program $91,882
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $90,996
16.710 Public Safety Partnership and Community Policing Grants $90,652
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $76,306
93.150 Projects for Assistance in Transition From Homelessness (path) $72,464
97.044 Assistance to Firefighters Grant $71,336
16.607 Bulletproof Vest Partnership Program $59,327
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $57,057
84.181 Special Education-Grants for Infants and Families $50,000
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $48,011
16.000 Social Services $47,994
16.000 Taskforce Reimbursements $42,089
97.056 Port Security Grant Program $35,950
16.738 Edward Byrne Memorial Justice Assistance Grant Program $31,536
11.098 Connecting Minority Communities Pilot Program $27,500
93.217 Family Planning Services $27,398
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $27,363
16.588 Violence Against Women Formula Grants $20,823
16.726 Juvenile Mentoring Program $10,294
20.218 Motor Carrier Safety Assistance $9,427
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $7,865
15.930 Chesapeake Bay Gateways Network $5,256
93.103 Food and Drug Administration Research $5,148
20.507 Federal Transit Formula Grants $4,116
16.000 Homeland Security $2,504
16.741 Dna Backlog Reduction Program $2,352
16.000 Internal Revenue Service $1,980
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1,000
20.600 State and Community Highway Safety $375
93.464 Acl Assistive Technology $130
17.235 Senior Community Service Employment Program $-6,738
14.871 Emergency Housing Vouchers $-41,423