Audit 290445

FY End
2023-06-30
Total Expended
$4.55M
Findings
104
Programs
5
Year: 2023 Accepted: 2024-02-14

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
368976 2023-001 - Yes E
368977 2023-001 - Yes E
368978 2023-001 - Yes E
368979 2023-001 - Yes E
368980 2023-001 - Yes E
368981 2023-001 - Yes E
368982 2023-001 - Yes E
368983 2023-001 - Yes E
368984 2023-001 - Yes E
368985 2023-001 - Yes E
368986 2023-001 - Yes E
368987 2023-001 - Yes E
368988 2023-001 - Yes E
368989 2023-002 - Yes N
368990 2023-002 - Yes N
368991 2023-002 - Yes N
368992 2023-002 - Yes N
368993 2023-002 - Yes N
368994 2023-002 - Yes N
368995 2023-002 - Yes N
368996 2023-002 - Yes N
368997 2023-002 - Yes N
368998 2023-002 - Yes N
368999 2023-002 - Yes N
369000 2023-002 - Yes N
369001 2023-002 - Yes N
369002 2023-003 Significant Deficiency Yes E
369003 2023-003 Significant Deficiency Yes E
369004 2023-003 Significant Deficiency Yes E
369005 2023-003 Significant Deficiency Yes E
369006 2023-003 Significant Deficiency Yes E
369007 2023-003 Significant Deficiency Yes E
369008 2023-003 Significant Deficiency Yes E
369009 2023-003 Significant Deficiency Yes E
369010 2023-003 Significant Deficiency Yes E
369011 2023-003 Significant Deficiency Yes E
369012 2023-003 Significant Deficiency Yes E
369013 2023-003 Significant Deficiency Yes E
369014 2023-003 Significant Deficiency Yes E
369015 2023-004 - - E
369016 2023-004 - - E
369017 2023-004 - - E
369018 2023-004 - - E
369019 2023-004 - - E
369020 2023-004 - - E
369021 2023-004 - - E
369022 2023-004 - - E
369023 2023-004 - - E
369024 2023-004 - - E
369025 2023-004 - - E
369026 2023-004 - - E
369027 2023-004 - - E
945418 2023-001 - Yes E
945419 2023-001 - Yes E
945420 2023-001 - Yes E
945421 2023-001 - Yes E
945422 2023-001 - Yes E
945423 2023-001 - Yes E
945424 2023-001 - Yes E
945425 2023-001 - Yes E
945426 2023-001 - Yes E
945427 2023-001 - Yes E
945428 2023-001 - Yes E
945429 2023-001 - Yes E
945430 2023-001 - Yes E
945431 2023-002 - Yes N
945432 2023-002 - Yes N
945433 2023-002 - Yes N
945434 2023-002 - Yes N
945435 2023-002 - Yes N
945436 2023-002 - Yes N
945437 2023-002 - Yes N
945438 2023-002 - Yes N
945439 2023-002 - Yes N
945440 2023-002 - Yes N
945441 2023-002 - Yes N
945442 2023-002 - Yes N
945443 2023-002 - Yes N
945444 2023-003 Significant Deficiency Yes E
945445 2023-003 Significant Deficiency Yes E
945446 2023-003 Significant Deficiency Yes E
945447 2023-003 Significant Deficiency Yes E
945448 2023-003 Significant Deficiency Yes E
945449 2023-003 Significant Deficiency Yes E
945450 2023-003 Significant Deficiency Yes E
945451 2023-003 Significant Deficiency Yes E
945452 2023-003 Significant Deficiency Yes E
945453 2023-003 Significant Deficiency Yes E
945454 2023-003 Significant Deficiency Yes E
945455 2023-003 Significant Deficiency Yes E
945456 2023-003 Significant Deficiency Yes E
945457 2023-004 - - E
945458 2023-004 - - E
945459 2023-004 - - E
945460 2023-004 - - E
945461 2023-004 - - E
945462 2023-004 - - E
945463 2023-004 - - E
945464 2023-004 - - E
945465 2023-004 - - E
945466 2023-004 - - E
945467 2023-004 - - E
945468 2023-004 - - E
945469 2023-004 - - E

Contacts

Name Title Type
FM4KKNEARTL4 Steve Nass Auditee
5038567058 Andy Maffia Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. Loan guarantees are reported in the Schedule at the beginning balance of each outstanding loan. De Minimis Rate Used: N Rate Explanation: N/A The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Catholic Community Services Foundation (the Organization) under programs of the federal government for the year ended June 30, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. Loan guarantees are reported in the Schedule at the beginning balance of each outstanding loan. De Minimis Rate Used: N Rate Explanation: N/A Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. Loan guarantees are reported in the Schedule at the beginning balance of each outstanding loan.
Title: Indirect Cost Rate Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. Loan guarantees are reported in the Schedule at the beginning balance of each outstanding loan. De Minimis Rate Used: N Rate Explanation: N/A The Organization does not use the 10% de minimum indirect cost rate as allowed under the Uniform Guidance, they use a negotiated rate, approved by the granting agency, for each grant.
Title: Loans and Loan Guarantees Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. Loan guarantees are reported in the Schedule at the beginning balance of each outstanding loan. De Minimis Rate Used: N Rate Explanation: N/A The Organization has forgivable loans that have continuing compliance requirements included in the Schedule. The ending balances of both the loans and the forgivable loans reported in the Schedule are as follows as of June 30, 2023: Community Development Block Grants/Entitlement Grants (ALN 14.218) balance of $453,499 HOME Investment Partnerships Program (ALN 14.239) balance of $3,635,237 Total balance of $4,088,736

Finding Details

2023-001 Assistance Listing No. 14.239 HOME Investment Partnerships Program (HUD) Eligibility Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant’s annual income. Condition: Of the 14 tenant files tested, 5 tenants’ annual recertifications were not completed within one year of the last recertification. Cause: In fiscal year 2022, the Organization contracted with a third party to determine eligibility of tenants. During fiscal year 2023, it was determined the third party failed to complete annual recertifications timely. The Organization contracted with a new third party in fiscal year 2023, but they were unable to fully catch up on the recertifications. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization, or a third-party provider, should perform annual recertifications timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-001 Assistance Listing No. 14.239 HOME Investment Partnerships Program (HUD) Eligibility Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant’s annual income. Condition: Of the 14 tenant files tested, 5 tenants’ annual recertifications were not completed within one year of the last recertification. Cause: In fiscal year 2022, the Organization contracted with a third party to determine eligibility of tenants. During fiscal year 2023, it was determined the third party failed to complete annual recertifications timely. The Organization contracted with a new third party in fiscal year 2023, but they were unable to fully catch up on the recertifications. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization, or a third-party provider, should perform annual recertifications timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-001 Assistance Listing No. 14.239 HOME Investment Partnerships Program (HUD) Eligibility Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant’s annual income. Condition: Of the 14 tenant files tested, 5 tenants’ annual recertifications were not completed within one year of the last recertification. Cause: In fiscal year 2022, the Organization contracted with a third party to determine eligibility of tenants. During fiscal year 2023, it was determined the third party failed to complete annual recertifications timely. The Organization contracted with a new third party in fiscal year 2023, but they were unable to fully catch up on the recertifications. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization, or a third-party provider, should perform annual recertifications timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-001 Assistance Listing No. 14.239 HOME Investment Partnerships Program (HUD) Eligibility Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant’s annual income. Condition: Of the 14 tenant files tested, 5 tenants’ annual recertifications were not completed within one year of the last recertification. Cause: In fiscal year 2022, the Organization contracted with a third party to determine eligibility of tenants. During fiscal year 2023, it was determined the third party failed to complete annual recertifications timely. The Organization contracted with a new third party in fiscal year 2023, but they were unable to fully catch up on the recertifications. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization, or a third-party provider, should perform annual recertifications timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-001 Assistance Listing No. 14.239 HOME Investment Partnerships Program (HUD) Eligibility Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant’s annual income. Condition: Of the 14 tenant files tested, 5 tenants’ annual recertifications were not completed within one year of the last recertification. Cause: In fiscal year 2022, the Organization contracted with a third party to determine eligibility of tenants. During fiscal year 2023, it was determined the third party failed to complete annual recertifications timely. The Organization contracted with a new third party in fiscal year 2023, but they were unable to fully catch up on the recertifications. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization, or a third-party provider, should perform annual recertifications timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-001 Assistance Listing No. 14.239 HOME Investment Partnerships Program (HUD) Eligibility Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant’s annual income. Condition: Of the 14 tenant files tested, 5 tenants’ annual recertifications were not completed within one year of the last recertification. Cause: In fiscal year 2022, the Organization contracted with a third party to determine eligibility of tenants. During fiscal year 2023, it was determined the third party failed to complete annual recertifications timely. The Organization contracted with a new third party in fiscal year 2023, but they were unable to fully catch up on the recertifications. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization, or a third-party provider, should perform annual recertifications timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-001 Assistance Listing No. 14.239 HOME Investment Partnerships Program (HUD) Eligibility Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant’s annual income. Condition: Of the 14 tenant files tested, 5 tenants’ annual recertifications were not completed within one year of the last recertification. Cause: In fiscal year 2022, the Organization contracted with a third party to determine eligibility of tenants. During fiscal year 2023, it was determined the third party failed to complete annual recertifications timely. The Organization contracted with a new third party in fiscal year 2023, but they were unable to fully catch up on the recertifications. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization, or a third-party provider, should perform annual recertifications timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-001 Assistance Listing No. 14.239 HOME Investment Partnerships Program (HUD) Eligibility Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant’s annual income. Condition: Of the 14 tenant files tested, 5 tenants’ annual recertifications were not completed within one year of the last recertification. Cause: In fiscal year 2022, the Organization contracted with a third party to determine eligibility of tenants. During fiscal year 2023, it was determined the third party failed to complete annual recertifications timely. The Organization contracted with a new third party in fiscal year 2023, but they were unable to fully catch up on the recertifications. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization, or a third-party provider, should perform annual recertifications timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-001 Assistance Listing No. 14.239 HOME Investment Partnerships Program (HUD) Eligibility Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant’s annual income. Condition: Of the 14 tenant files tested, 5 tenants’ annual recertifications were not completed within one year of the last recertification. Cause: In fiscal year 2022, the Organization contracted with a third party to determine eligibility of tenants. During fiscal year 2023, it was determined the third party failed to complete annual recertifications timely. The Organization contracted with a new third party in fiscal year 2023, but they were unable to fully catch up on the recertifications. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization, or a third-party provider, should perform annual recertifications timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-001 Assistance Listing No. 14.239 HOME Investment Partnerships Program (HUD) Eligibility Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant’s annual income. Condition: Of the 14 tenant files tested, 5 tenants’ annual recertifications were not completed within one year of the last recertification. Cause: In fiscal year 2022, the Organization contracted with a third party to determine eligibility of tenants. During fiscal year 2023, it was determined the third party failed to complete annual recertifications timely. The Organization contracted with a new third party in fiscal year 2023, but they were unable to fully catch up on the recertifications. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization, or a third-party provider, should perform annual recertifications timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-001 Assistance Listing No. 14.239 HOME Investment Partnerships Program (HUD) Eligibility Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant’s annual income. Condition: Of the 14 tenant files tested, 5 tenants’ annual recertifications were not completed within one year of the last recertification. Cause: In fiscal year 2022, the Organization contracted with a third party to determine eligibility of tenants. During fiscal year 2023, it was determined the third party failed to complete annual recertifications timely. The Organization contracted with a new third party in fiscal year 2023, but they were unable to fully catch up on the recertifications. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization, or a third-party provider, should perform annual recertifications timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-001 Assistance Listing No. 14.239 HOME Investment Partnerships Program (HUD) Eligibility Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant’s annual income. Condition: Of the 14 tenant files tested, 5 tenants’ annual recertifications were not completed within one year of the last recertification. Cause: In fiscal year 2022, the Organization contracted with a third party to determine eligibility of tenants. During fiscal year 2023, it was determined the third party failed to complete annual recertifications timely. The Organization contracted with a new third party in fiscal year 2023, but they were unable to fully catch up on the recertifications. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization, or a third-party provider, should perform annual recertifications timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-001 Assistance Listing No. 14.239 HOME Investment Partnerships Program (HUD) Eligibility Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant’s annual income. Condition: Of the 14 tenant files tested, 5 tenants’ annual recertifications were not completed within one year of the last recertification. Cause: In fiscal year 2022, the Organization contracted with a third party to determine eligibility of tenants. During fiscal year 2023, it was determined the third party failed to complete annual recertifications timely. The Organization contracted with a new third party in fiscal year 2023, but they were unable to fully catch up on the recertifications. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization, or a third-party provider, should perform annual recertifications timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-002 Assistance Listing No. 14.239 HOME Investment Partnerships Program Special Tests and Provisions - Housing Quality Standards Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 1 was out of compliance as an inspection should have been completed by May 2022 but was not completed until September 2023. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-002 Assistance Listing No. 14.239 HOME Investment Partnerships Program Special Tests and Provisions - Housing Quality Standards Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 1 was out of compliance as an inspection should have been completed by May 2022 but was not completed until September 2023. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-002 Assistance Listing No. 14.239 HOME Investment Partnerships Program Special Tests and Provisions - Housing Quality Standards Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 1 was out of compliance as an inspection should have been completed by May 2022 but was not completed until September 2023. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-002 Assistance Listing No. 14.239 HOME Investment Partnerships Program Special Tests and Provisions - Housing Quality Standards Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 1 was out of compliance as an inspection should have been completed by May 2022 but was not completed until September 2023. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-002 Assistance Listing No. 14.239 HOME Investment Partnerships Program Special Tests and Provisions - Housing Quality Standards Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 1 was out of compliance as an inspection should have been completed by May 2022 but was not completed until September 2023. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-002 Assistance Listing No. 14.239 HOME Investment Partnerships Program Special Tests and Provisions - Housing Quality Standards Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 1 was out of compliance as an inspection should have been completed by May 2022 but was not completed until September 2023. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-002 Assistance Listing No. 14.239 HOME Investment Partnerships Program Special Tests and Provisions - Housing Quality Standards Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 1 was out of compliance as an inspection should have been completed by May 2022 but was not completed until September 2023. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-002 Assistance Listing No. 14.239 HOME Investment Partnerships Program Special Tests and Provisions - Housing Quality Standards Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 1 was out of compliance as an inspection should have been completed by May 2022 but was not completed until September 2023. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-002 Assistance Listing No. 14.239 HOME Investment Partnerships Program Special Tests and Provisions - Housing Quality Standards Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 1 was out of compliance as an inspection should have been completed by May 2022 but was not completed until September 2023. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-002 Assistance Listing No. 14.239 HOME Investment Partnerships Program Special Tests and Provisions - Housing Quality Standards Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 1 was out of compliance as an inspection should have been completed by May 2022 but was not completed until September 2023. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-002 Assistance Listing No. 14.239 HOME Investment Partnerships Program Special Tests and Provisions - Housing Quality Standards Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 1 was out of compliance as an inspection should have been completed by May 2022 but was not completed until September 2023. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-002 Assistance Listing No. 14.239 HOME Investment Partnerships Program Special Tests and Provisions - Housing Quality Standards Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 1 was out of compliance as an inspection should have been completed by May 2022 but was not completed until September 2023. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-002 Assistance Listing No. 14.239 HOME Investment Partnerships Program Special Tests and Provisions - Housing Quality Standards Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 1 was out of compliance as an inspection should have been completed by May 2022 but was not completed until September 2023. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-003 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-003 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-003 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-003 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-003 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-003 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-003 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-003 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-003 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-003 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-003 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-003 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-003 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-004 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 92.209(h) establishes the maximum subsidy that a participating Organization may pay to, or on behalf of a family. The Organization must also establish a “minimum tenant contribution to rent.” Condition: The Organization established the maximum subsidy and the minimum tenant contribution to rent for a tenant during the fiscal year, but the amount actually charged to the tenant was different than the amount calculated. Cause: The Organization changed third party providers during the year, and the rent amount for each tenant was transferred from one provider to another. The recertification completed by the prior provider during the fiscal year did not support the amount being charged. Subsequent to fiscal year, 2023, a new recertification was completed by the new provider and the monthly amount charged was updated to agree. Effect: One tenant was charged less rent than they should have been. Questioned Costs: None Recommendations: The Organization should charge tenants rent based on the minimum tenant contribution to rent which is calculated annually as a part of the recertification process. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-004 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 92.209(h) establishes the maximum subsidy that a participating Organization may pay to, or on behalf of a family. The Organization must also establish a “minimum tenant contribution to rent.” Condition: The Organization established the maximum subsidy and the minimum tenant contribution to rent for a tenant during the fiscal year, but the amount actually charged to the tenant was different than the amount calculated. Cause: The Organization changed third party providers during the year, and the rent amount for each tenant was transferred from one provider to another. The recertification completed by the prior provider during the fiscal year did not support the amount being charged. Subsequent to fiscal year, 2023, a new recertification was completed by the new provider and the monthly amount charged was updated to agree. Effect: One tenant was charged less rent than they should have been. Questioned Costs: None Recommendations: The Organization should charge tenants rent based on the minimum tenant contribution to rent which is calculated annually as a part of the recertification process. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-004 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 92.209(h) establishes the maximum subsidy that a participating Organization may pay to, or on behalf of a family. The Organization must also establish a “minimum tenant contribution to rent.” Condition: The Organization established the maximum subsidy and the minimum tenant contribution to rent for a tenant during the fiscal year, but the amount actually charged to the tenant was different than the amount calculated. Cause: The Organization changed third party providers during the year, and the rent amount for each tenant was transferred from one provider to another. The recertification completed by the prior provider during the fiscal year did not support the amount being charged. Subsequent to fiscal year, 2023, a new recertification was completed by the new provider and the monthly amount charged was updated to agree. Effect: One tenant was charged less rent than they should have been. Questioned Costs: None Recommendations: The Organization should charge tenants rent based on the minimum tenant contribution to rent which is calculated annually as a part of the recertification process. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-004 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 92.209(h) establishes the maximum subsidy that a participating Organization may pay to, or on behalf of a family. The Organization must also establish a “minimum tenant contribution to rent.” Condition: The Organization established the maximum subsidy and the minimum tenant contribution to rent for a tenant during the fiscal year, but the amount actually charged to the tenant was different than the amount calculated. Cause: The Organization changed third party providers during the year, and the rent amount for each tenant was transferred from one provider to another. The recertification completed by the prior provider during the fiscal year did not support the amount being charged. Subsequent to fiscal year, 2023, a new recertification was completed by the new provider and the monthly amount charged was updated to agree. Effect: One tenant was charged less rent than they should have been. Questioned Costs: None Recommendations: The Organization should charge tenants rent based on the minimum tenant contribution to rent which is calculated annually as a part of the recertification process. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-004 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 92.209(h) establishes the maximum subsidy that a participating Organization may pay to, or on behalf of a family. The Organization must also establish a “minimum tenant contribution to rent.” Condition: The Organization established the maximum subsidy and the minimum tenant contribution to rent for a tenant during the fiscal year, but the amount actually charged to the tenant was different than the amount calculated. Cause: The Organization changed third party providers during the year, and the rent amount for each tenant was transferred from one provider to another. The recertification completed by the prior provider during the fiscal year did not support the amount being charged. Subsequent to fiscal year, 2023, a new recertification was completed by the new provider and the monthly amount charged was updated to agree. Effect: One tenant was charged less rent than they should have been. Questioned Costs: None Recommendations: The Organization should charge tenants rent based on the minimum tenant contribution to rent which is calculated annually as a part of the recertification process. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-004 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 92.209(h) establishes the maximum subsidy that a participating Organization may pay to, or on behalf of a family. The Organization must also establish a “minimum tenant contribution to rent.” Condition: The Organization established the maximum subsidy and the minimum tenant contribution to rent for a tenant during the fiscal year, but the amount actually charged to the tenant was different than the amount calculated. Cause: The Organization changed third party providers during the year, and the rent amount for each tenant was transferred from one provider to another. The recertification completed by the prior provider during the fiscal year did not support the amount being charged. Subsequent to fiscal year, 2023, a new recertification was completed by the new provider and the monthly amount charged was updated to agree. Effect: One tenant was charged less rent than they should have been. Questioned Costs: None Recommendations: The Organization should charge tenants rent based on the minimum tenant contribution to rent which is calculated annually as a part of the recertification process. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-004 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 92.209(h) establishes the maximum subsidy that a participating Organization may pay to, or on behalf of a family. The Organization must also establish a “minimum tenant contribution to rent.” Condition: The Organization established the maximum subsidy and the minimum tenant contribution to rent for a tenant during the fiscal year, but the amount actually charged to the tenant was different than the amount calculated. Cause: The Organization changed third party providers during the year, and the rent amount for each tenant was transferred from one provider to another. The recertification completed by the prior provider during the fiscal year did not support the amount being charged. Subsequent to fiscal year, 2023, a new recertification was completed by the new provider and the monthly amount charged was updated to agree. Effect: One tenant was charged less rent than they should have been. Questioned Costs: None Recommendations: The Organization should charge tenants rent based on the minimum tenant contribution to rent which is calculated annually as a part of the recertification process. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-004 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 92.209(h) establishes the maximum subsidy that a participating Organization may pay to, or on behalf of a family. The Organization must also establish a “minimum tenant contribution to rent.” Condition: The Organization established the maximum subsidy and the minimum tenant contribution to rent for a tenant during the fiscal year, but the amount actually charged to the tenant was different than the amount calculated. Cause: The Organization changed third party providers during the year, and the rent amount for each tenant was transferred from one provider to another. The recertification completed by the prior provider during the fiscal year did not support the amount being charged. Subsequent to fiscal year, 2023, a new recertification was completed by the new provider and the monthly amount charged was updated to agree. Effect: One tenant was charged less rent than they should have been. Questioned Costs: None Recommendations: The Organization should charge tenants rent based on the minimum tenant contribution to rent which is calculated annually as a part of the recertification process. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-004 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 92.209(h) establishes the maximum subsidy that a participating Organization may pay to, or on behalf of a family. The Organization must also establish a “minimum tenant contribution to rent.” Condition: The Organization established the maximum subsidy and the minimum tenant contribution to rent for a tenant during the fiscal year, but the amount actually charged to the tenant was different than the amount calculated. Cause: The Organization changed third party providers during the year, and the rent amount for each tenant was transferred from one provider to another. The recertification completed by the prior provider during the fiscal year did not support the amount being charged. Subsequent to fiscal year, 2023, a new recertification was completed by the new provider and the monthly amount charged was updated to agree. Effect: One tenant was charged less rent than they should have been. Questioned Costs: None Recommendations: The Organization should charge tenants rent based on the minimum tenant contribution to rent which is calculated annually as a part of the recertification process. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-004 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 92.209(h) establishes the maximum subsidy that a participating Organization may pay to, or on behalf of a family. The Organization must also establish a “minimum tenant contribution to rent.” Condition: The Organization established the maximum subsidy and the minimum tenant contribution to rent for a tenant during the fiscal year, but the amount actually charged to the tenant was different than the amount calculated. Cause: The Organization changed third party providers during the year, and the rent amount for each tenant was transferred from one provider to another. The recertification completed by the prior provider during the fiscal year did not support the amount being charged. Subsequent to fiscal year, 2023, a new recertification was completed by the new provider and the monthly amount charged was updated to agree. Effect: One tenant was charged less rent than they should have been. Questioned Costs: None Recommendations: The Organization should charge tenants rent based on the minimum tenant contribution to rent which is calculated annually as a part of the recertification process. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-004 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 92.209(h) establishes the maximum subsidy that a participating Organization may pay to, or on behalf of a family. The Organization must also establish a “minimum tenant contribution to rent.” Condition: The Organization established the maximum subsidy and the minimum tenant contribution to rent for a tenant during the fiscal year, but the amount actually charged to the tenant was different than the amount calculated. Cause: The Organization changed third party providers during the year, and the rent amount for each tenant was transferred from one provider to another. The recertification completed by the prior provider during the fiscal year did not support the amount being charged. Subsequent to fiscal year, 2023, a new recertification was completed by the new provider and the monthly amount charged was updated to agree. Effect: One tenant was charged less rent than they should have been. Questioned Costs: None Recommendations: The Organization should charge tenants rent based on the minimum tenant contribution to rent which is calculated annually as a part of the recertification process. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-004 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 92.209(h) establishes the maximum subsidy that a participating Organization may pay to, or on behalf of a family. The Organization must also establish a “minimum tenant contribution to rent.” Condition: The Organization established the maximum subsidy and the minimum tenant contribution to rent for a tenant during the fiscal year, but the amount actually charged to the tenant was different than the amount calculated. Cause: The Organization changed third party providers during the year, and the rent amount for each tenant was transferred from one provider to another. The recertification completed by the prior provider during the fiscal year did not support the amount being charged. Subsequent to fiscal year, 2023, a new recertification was completed by the new provider and the monthly amount charged was updated to agree. Effect: One tenant was charged less rent than they should have been. Questioned Costs: None Recommendations: The Organization should charge tenants rent based on the minimum tenant contribution to rent which is calculated annually as a part of the recertification process. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-004 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 92.209(h) establishes the maximum subsidy that a participating Organization may pay to, or on behalf of a family. The Organization must also establish a “minimum tenant contribution to rent.” Condition: The Organization established the maximum subsidy and the minimum tenant contribution to rent for a tenant during the fiscal year, but the amount actually charged to the tenant was different than the amount calculated. Cause: The Organization changed third party providers during the year, and the rent amount for each tenant was transferred from one provider to another. The recertification completed by the prior provider during the fiscal year did not support the amount being charged. Subsequent to fiscal year, 2023, a new recertification was completed by the new provider and the monthly amount charged was updated to agree. Effect: One tenant was charged less rent than they should have been. Questioned Costs: None Recommendations: The Organization should charge tenants rent based on the minimum tenant contribution to rent which is calculated annually as a part of the recertification process. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-001 Assistance Listing No. 14.239 HOME Investment Partnerships Program (HUD) Eligibility Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant’s annual income. Condition: Of the 14 tenant files tested, 5 tenants’ annual recertifications were not completed within one year of the last recertification. Cause: In fiscal year 2022, the Organization contracted with a third party to determine eligibility of tenants. During fiscal year 2023, it was determined the third party failed to complete annual recertifications timely. The Organization contracted with a new third party in fiscal year 2023, but they were unable to fully catch up on the recertifications. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization, or a third-party provider, should perform annual recertifications timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-001 Assistance Listing No. 14.239 HOME Investment Partnerships Program (HUD) Eligibility Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant’s annual income. Condition: Of the 14 tenant files tested, 5 tenants’ annual recertifications were not completed within one year of the last recertification. Cause: In fiscal year 2022, the Organization contracted with a third party to determine eligibility of tenants. During fiscal year 2023, it was determined the third party failed to complete annual recertifications timely. The Organization contracted with a new third party in fiscal year 2023, but they were unable to fully catch up on the recertifications. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization, or a third-party provider, should perform annual recertifications timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-001 Assistance Listing No. 14.239 HOME Investment Partnerships Program (HUD) Eligibility Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant’s annual income. Condition: Of the 14 tenant files tested, 5 tenants’ annual recertifications were not completed within one year of the last recertification. Cause: In fiscal year 2022, the Organization contracted with a third party to determine eligibility of tenants. During fiscal year 2023, it was determined the third party failed to complete annual recertifications timely. The Organization contracted with a new third party in fiscal year 2023, but they were unable to fully catch up on the recertifications. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization, or a third-party provider, should perform annual recertifications timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-001 Assistance Listing No. 14.239 HOME Investment Partnerships Program (HUD) Eligibility Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant’s annual income. Condition: Of the 14 tenant files tested, 5 tenants’ annual recertifications were not completed within one year of the last recertification. Cause: In fiscal year 2022, the Organization contracted with a third party to determine eligibility of tenants. During fiscal year 2023, it was determined the third party failed to complete annual recertifications timely. The Organization contracted with a new third party in fiscal year 2023, but they were unable to fully catch up on the recertifications. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization, or a third-party provider, should perform annual recertifications timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-001 Assistance Listing No. 14.239 HOME Investment Partnerships Program (HUD) Eligibility Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant’s annual income. Condition: Of the 14 tenant files tested, 5 tenants’ annual recertifications were not completed within one year of the last recertification. Cause: In fiscal year 2022, the Organization contracted with a third party to determine eligibility of tenants. During fiscal year 2023, it was determined the third party failed to complete annual recertifications timely. The Organization contracted with a new third party in fiscal year 2023, but they were unable to fully catch up on the recertifications. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization, or a third-party provider, should perform annual recertifications timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-001 Assistance Listing No. 14.239 HOME Investment Partnerships Program (HUD) Eligibility Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant’s annual income. Condition: Of the 14 tenant files tested, 5 tenants’ annual recertifications were not completed within one year of the last recertification. Cause: In fiscal year 2022, the Organization contracted with a third party to determine eligibility of tenants. During fiscal year 2023, it was determined the third party failed to complete annual recertifications timely. The Organization contracted with a new third party in fiscal year 2023, but they were unable to fully catch up on the recertifications. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization, or a third-party provider, should perform annual recertifications timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-001 Assistance Listing No. 14.239 HOME Investment Partnerships Program (HUD) Eligibility Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant’s annual income. Condition: Of the 14 tenant files tested, 5 tenants’ annual recertifications were not completed within one year of the last recertification. Cause: In fiscal year 2022, the Organization contracted with a third party to determine eligibility of tenants. During fiscal year 2023, it was determined the third party failed to complete annual recertifications timely. The Organization contracted with a new third party in fiscal year 2023, but they were unable to fully catch up on the recertifications. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization, or a third-party provider, should perform annual recertifications timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-001 Assistance Listing No. 14.239 HOME Investment Partnerships Program (HUD) Eligibility Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant’s annual income. Condition: Of the 14 tenant files tested, 5 tenants’ annual recertifications were not completed within one year of the last recertification. Cause: In fiscal year 2022, the Organization contracted with a third party to determine eligibility of tenants. During fiscal year 2023, it was determined the third party failed to complete annual recertifications timely. The Organization contracted with a new third party in fiscal year 2023, but they were unable to fully catch up on the recertifications. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization, or a third-party provider, should perform annual recertifications timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-001 Assistance Listing No. 14.239 HOME Investment Partnerships Program (HUD) Eligibility Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant’s annual income. Condition: Of the 14 tenant files tested, 5 tenants’ annual recertifications were not completed within one year of the last recertification. Cause: In fiscal year 2022, the Organization contracted with a third party to determine eligibility of tenants. During fiscal year 2023, it was determined the third party failed to complete annual recertifications timely. The Organization contracted with a new third party in fiscal year 2023, but they were unable to fully catch up on the recertifications. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization, or a third-party provider, should perform annual recertifications timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-001 Assistance Listing No. 14.239 HOME Investment Partnerships Program (HUD) Eligibility Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant’s annual income. Condition: Of the 14 tenant files tested, 5 tenants’ annual recertifications were not completed within one year of the last recertification. Cause: In fiscal year 2022, the Organization contracted with a third party to determine eligibility of tenants. During fiscal year 2023, it was determined the third party failed to complete annual recertifications timely. The Organization contracted with a new third party in fiscal year 2023, but they were unable to fully catch up on the recertifications. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization, or a third-party provider, should perform annual recertifications timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-001 Assistance Listing No. 14.239 HOME Investment Partnerships Program (HUD) Eligibility Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant’s annual income. Condition: Of the 14 tenant files tested, 5 tenants’ annual recertifications were not completed within one year of the last recertification. Cause: In fiscal year 2022, the Organization contracted with a third party to determine eligibility of tenants. During fiscal year 2023, it was determined the third party failed to complete annual recertifications timely. The Organization contracted with a new third party in fiscal year 2023, but they were unable to fully catch up on the recertifications. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization, or a third-party provider, should perform annual recertifications timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-001 Assistance Listing No. 14.239 HOME Investment Partnerships Program (HUD) Eligibility Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant’s annual income. Condition: Of the 14 tenant files tested, 5 tenants’ annual recertifications were not completed within one year of the last recertification. Cause: In fiscal year 2022, the Organization contracted with a third party to determine eligibility of tenants. During fiscal year 2023, it was determined the third party failed to complete annual recertifications timely. The Organization contracted with a new third party in fiscal year 2023, but they were unable to fully catch up on the recertifications. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization, or a third-party provider, should perform annual recertifications timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-001 Assistance Listing No. 14.239 HOME Investment Partnerships Program (HUD) Eligibility Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant’s annual income. Condition: Of the 14 tenant files tested, 5 tenants’ annual recertifications were not completed within one year of the last recertification. Cause: In fiscal year 2022, the Organization contracted with a third party to determine eligibility of tenants. During fiscal year 2023, it was determined the third party failed to complete annual recertifications timely. The Organization contracted with a new third party in fiscal year 2023, but they were unable to fully catch up on the recertifications. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization, or a third-party provider, should perform annual recertifications timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-002 Assistance Listing No. 14.239 HOME Investment Partnerships Program Special Tests and Provisions - Housing Quality Standards Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 1 was out of compliance as an inspection should have been completed by May 2022 but was not completed until September 2023. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-002 Assistance Listing No. 14.239 HOME Investment Partnerships Program Special Tests and Provisions - Housing Quality Standards Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 1 was out of compliance as an inspection should have been completed by May 2022 but was not completed until September 2023. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-002 Assistance Listing No. 14.239 HOME Investment Partnerships Program Special Tests and Provisions - Housing Quality Standards Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 1 was out of compliance as an inspection should have been completed by May 2022 but was not completed until September 2023. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-002 Assistance Listing No. 14.239 HOME Investment Partnerships Program Special Tests and Provisions - Housing Quality Standards Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 1 was out of compliance as an inspection should have been completed by May 2022 but was not completed until September 2023. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-002 Assistance Listing No. 14.239 HOME Investment Partnerships Program Special Tests and Provisions - Housing Quality Standards Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 1 was out of compliance as an inspection should have been completed by May 2022 but was not completed until September 2023. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-002 Assistance Listing No. 14.239 HOME Investment Partnerships Program Special Tests and Provisions - Housing Quality Standards Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 1 was out of compliance as an inspection should have been completed by May 2022 but was not completed until September 2023. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-002 Assistance Listing No. 14.239 HOME Investment Partnerships Program Special Tests and Provisions - Housing Quality Standards Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 1 was out of compliance as an inspection should have been completed by May 2022 but was not completed until September 2023. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-002 Assistance Listing No. 14.239 HOME Investment Partnerships Program Special Tests and Provisions - Housing Quality Standards Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 1 was out of compliance as an inspection should have been completed by May 2022 but was not completed until September 2023. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-002 Assistance Listing No. 14.239 HOME Investment Partnerships Program Special Tests and Provisions - Housing Quality Standards Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 1 was out of compliance as an inspection should have been completed by May 2022 but was not completed until September 2023. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-002 Assistance Listing No. 14.239 HOME Investment Partnerships Program Special Tests and Provisions - Housing Quality Standards Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 1 was out of compliance as an inspection should have been completed by May 2022 but was not completed until September 2023. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-002 Assistance Listing No. 14.239 HOME Investment Partnerships Program Special Tests and Provisions - Housing Quality Standards Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 1 was out of compliance as an inspection should have been completed by May 2022 but was not completed until September 2023. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-002 Assistance Listing No. 14.239 HOME Investment Partnerships Program Special Tests and Provisions - Housing Quality Standards Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 1 was out of compliance as an inspection should have been completed by May 2022 but was not completed until September 2023. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-002 Assistance Listing No. 14.239 HOME Investment Partnerships Program Special Tests and Provisions - Housing Quality Standards Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 1 was out of compliance as an inspection should have been completed by May 2022 but was not completed until September 2023. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-003 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-003 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-003 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-003 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-003 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-003 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-003 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-003 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-003 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-003 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-003 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-003 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-003 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-004 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 92.209(h) establishes the maximum subsidy that a participating Organization may pay to, or on behalf of a family. The Organization must also establish a “minimum tenant contribution to rent.” Condition: The Organization established the maximum subsidy and the minimum tenant contribution to rent for a tenant during the fiscal year, but the amount actually charged to the tenant was different than the amount calculated. Cause: The Organization changed third party providers during the year, and the rent amount for each tenant was transferred from one provider to another. The recertification completed by the prior provider during the fiscal year did not support the amount being charged. Subsequent to fiscal year, 2023, a new recertification was completed by the new provider and the monthly amount charged was updated to agree. Effect: One tenant was charged less rent than they should have been. Questioned Costs: None Recommendations: The Organization should charge tenants rent based on the minimum tenant contribution to rent which is calculated annually as a part of the recertification process. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-004 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 92.209(h) establishes the maximum subsidy that a participating Organization may pay to, or on behalf of a family. The Organization must also establish a “minimum tenant contribution to rent.” Condition: The Organization established the maximum subsidy and the minimum tenant contribution to rent for a tenant during the fiscal year, but the amount actually charged to the tenant was different than the amount calculated. Cause: The Organization changed third party providers during the year, and the rent amount for each tenant was transferred from one provider to another. The recertification completed by the prior provider during the fiscal year did not support the amount being charged. Subsequent to fiscal year, 2023, a new recertification was completed by the new provider and the monthly amount charged was updated to agree. Effect: One tenant was charged less rent than they should have been. Questioned Costs: None Recommendations: The Organization should charge tenants rent based on the minimum tenant contribution to rent which is calculated annually as a part of the recertification process. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-004 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 92.209(h) establishes the maximum subsidy that a participating Organization may pay to, or on behalf of a family. The Organization must also establish a “minimum tenant contribution to rent.” Condition: The Organization established the maximum subsidy and the minimum tenant contribution to rent for a tenant during the fiscal year, but the amount actually charged to the tenant was different than the amount calculated. Cause: The Organization changed third party providers during the year, and the rent amount for each tenant was transferred from one provider to another. The recertification completed by the prior provider during the fiscal year did not support the amount being charged. Subsequent to fiscal year, 2023, a new recertification was completed by the new provider and the monthly amount charged was updated to agree. Effect: One tenant was charged less rent than they should have been. Questioned Costs: None Recommendations: The Organization should charge tenants rent based on the minimum tenant contribution to rent which is calculated annually as a part of the recertification process. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-004 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 92.209(h) establishes the maximum subsidy that a participating Organization may pay to, or on behalf of a family. The Organization must also establish a “minimum tenant contribution to rent.” Condition: The Organization established the maximum subsidy and the minimum tenant contribution to rent for a tenant during the fiscal year, but the amount actually charged to the tenant was different than the amount calculated. Cause: The Organization changed third party providers during the year, and the rent amount for each tenant was transferred from one provider to another. The recertification completed by the prior provider during the fiscal year did not support the amount being charged. Subsequent to fiscal year, 2023, a new recertification was completed by the new provider and the monthly amount charged was updated to agree. Effect: One tenant was charged less rent than they should have been. Questioned Costs: None Recommendations: The Organization should charge tenants rent based on the minimum tenant contribution to rent which is calculated annually as a part of the recertification process. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-004 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 92.209(h) establishes the maximum subsidy that a participating Organization may pay to, or on behalf of a family. The Organization must also establish a “minimum tenant contribution to rent.” Condition: The Organization established the maximum subsidy and the minimum tenant contribution to rent for a tenant during the fiscal year, but the amount actually charged to the tenant was different than the amount calculated. Cause: The Organization changed third party providers during the year, and the rent amount for each tenant was transferred from one provider to another. The recertification completed by the prior provider during the fiscal year did not support the amount being charged. Subsequent to fiscal year, 2023, a new recertification was completed by the new provider and the monthly amount charged was updated to agree. Effect: One tenant was charged less rent than they should have been. Questioned Costs: None Recommendations: The Organization should charge tenants rent based on the minimum tenant contribution to rent which is calculated annually as a part of the recertification process. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-004 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 92.209(h) establishes the maximum subsidy that a participating Organization may pay to, or on behalf of a family. The Organization must also establish a “minimum tenant contribution to rent.” Condition: The Organization established the maximum subsidy and the minimum tenant contribution to rent for a tenant during the fiscal year, but the amount actually charged to the tenant was different than the amount calculated. Cause: The Organization changed third party providers during the year, and the rent amount for each tenant was transferred from one provider to another. The recertification completed by the prior provider during the fiscal year did not support the amount being charged. Subsequent to fiscal year, 2023, a new recertification was completed by the new provider and the monthly amount charged was updated to agree. Effect: One tenant was charged less rent than they should have been. Questioned Costs: None Recommendations: The Organization should charge tenants rent based on the minimum tenant contribution to rent which is calculated annually as a part of the recertification process. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-004 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 92.209(h) establishes the maximum subsidy that a participating Organization may pay to, or on behalf of a family. The Organization must also establish a “minimum tenant contribution to rent.” Condition: The Organization established the maximum subsidy and the minimum tenant contribution to rent for a tenant during the fiscal year, but the amount actually charged to the tenant was different than the amount calculated. Cause: The Organization changed third party providers during the year, and the rent amount for each tenant was transferred from one provider to another. The recertification completed by the prior provider during the fiscal year did not support the amount being charged. Subsequent to fiscal year, 2023, a new recertification was completed by the new provider and the monthly amount charged was updated to agree. Effect: One tenant was charged less rent than they should have been. Questioned Costs: None Recommendations: The Organization should charge tenants rent based on the minimum tenant contribution to rent which is calculated annually as a part of the recertification process. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-004 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 92.209(h) establishes the maximum subsidy that a participating Organization may pay to, or on behalf of a family. The Organization must also establish a “minimum tenant contribution to rent.” Condition: The Organization established the maximum subsidy and the minimum tenant contribution to rent for a tenant during the fiscal year, but the amount actually charged to the tenant was different than the amount calculated. Cause: The Organization changed third party providers during the year, and the rent amount for each tenant was transferred from one provider to another. The recertification completed by the prior provider during the fiscal year did not support the amount being charged. Subsequent to fiscal year, 2023, a new recertification was completed by the new provider and the monthly amount charged was updated to agree. Effect: One tenant was charged less rent than they should have been. Questioned Costs: None Recommendations: The Organization should charge tenants rent based on the minimum tenant contribution to rent which is calculated annually as a part of the recertification process. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-004 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 92.209(h) establishes the maximum subsidy that a participating Organization may pay to, or on behalf of a family. The Organization must also establish a “minimum tenant contribution to rent.” Condition: The Organization established the maximum subsidy and the minimum tenant contribution to rent for a tenant during the fiscal year, but the amount actually charged to the tenant was different than the amount calculated. Cause: The Organization changed third party providers during the year, and the rent amount for each tenant was transferred from one provider to another. The recertification completed by the prior provider during the fiscal year did not support the amount being charged. Subsequent to fiscal year, 2023, a new recertification was completed by the new provider and the monthly amount charged was updated to agree. Effect: One tenant was charged less rent than they should have been. Questioned Costs: None Recommendations: The Organization should charge tenants rent based on the minimum tenant contribution to rent which is calculated annually as a part of the recertification process. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-004 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 92.209(h) establishes the maximum subsidy that a participating Organization may pay to, or on behalf of a family. The Organization must also establish a “minimum tenant contribution to rent.” Condition: The Organization established the maximum subsidy and the minimum tenant contribution to rent for a tenant during the fiscal year, but the amount actually charged to the tenant was different than the amount calculated. Cause: The Organization changed third party providers during the year, and the rent amount for each tenant was transferred from one provider to another. The recertification completed by the prior provider during the fiscal year did not support the amount being charged. Subsequent to fiscal year, 2023, a new recertification was completed by the new provider and the monthly amount charged was updated to agree. Effect: One tenant was charged less rent than they should have been. Questioned Costs: None Recommendations: The Organization should charge tenants rent based on the minimum tenant contribution to rent which is calculated annually as a part of the recertification process. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-004 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 92.209(h) establishes the maximum subsidy that a participating Organization may pay to, or on behalf of a family. The Organization must also establish a “minimum tenant contribution to rent.” Condition: The Organization established the maximum subsidy and the minimum tenant contribution to rent for a tenant during the fiscal year, but the amount actually charged to the tenant was different than the amount calculated. Cause: The Organization changed third party providers during the year, and the rent amount for each tenant was transferred from one provider to another. The recertification completed by the prior provider during the fiscal year did not support the amount being charged. Subsequent to fiscal year, 2023, a new recertification was completed by the new provider and the monthly amount charged was updated to agree. Effect: One tenant was charged less rent than they should have been. Questioned Costs: None Recommendations: The Organization should charge tenants rent based on the minimum tenant contribution to rent which is calculated annually as a part of the recertification process. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-004 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 92.209(h) establishes the maximum subsidy that a participating Organization may pay to, or on behalf of a family. The Organization must also establish a “minimum tenant contribution to rent.” Condition: The Organization established the maximum subsidy and the minimum tenant contribution to rent for a tenant during the fiscal year, but the amount actually charged to the tenant was different than the amount calculated. Cause: The Organization changed third party providers during the year, and the rent amount for each tenant was transferred from one provider to another. The recertification completed by the prior provider during the fiscal year did not support the amount being charged. Subsequent to fiscal year, 2023, a new recertification was completed by the new provider and the monthly amount charged was updated to agree. Effect: One tenant was charged less rent than they should have been. Questioned Costs: None Recommendations: The Organization should charge tenants rent based on the minimum tenant contribution to rent which is calculated annually as a part of the recertification process. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.
2023-004 Assistance Listing No. 14.239 HOME Investment Partnerships Program Criteria: 2 CFR Part 92.209(h) establishes the maximum subsidy that a participating Organization may pay to, or on behalf of a family. The Organization must also establish a “minimum tenant contribution to rent.” Condition: The Organization established the maximum subsidy and the minimum tenant contribution to rent for a tenant during the fiscal year, but the amount actually charged to the tenant was different than the amount calculated. Cause: The Organization changed third party providers during the year, and the rent amount for each tenant was transferred from one provider to another. The recertification completed by the prior provider during the fiscal year did not support the amount being charged. Subsequent to fiscal year, 2023, a new recertification was completed by the new provider and the monthly amount charged was updated to agree. Effect: One tenant was charged less rent than they should have been. Questioned Costs: None Recommendations: The Organization should charge tenants rent based on the minimum tenant contribution to rent which is calculated annually as a part of the recertification process. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan included in report.