FAC Explorer

Audit 309911

FY End
2023-12-31
Total Expended
$10.30M
Findings
16
Programs
5
Organization: Community Roots Housing (WA)
Year: 2023 Accepted: 2024-06-25
Auditor: Clark Nuber P S

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
402343 2023-001 Significant Deficiency - N
402344 2023-001 Significant Deficiency - N
402345 2023-001 Significant Deficiency - N
402346 2023-001 Significant Deficiency - N
402347 2023-001 Significant Deficiency - N
402348 2023-001 Significant Deficiency - N
402349 2023-001 Significant Deficiency - N
402350 2023-001 Significant Deficiency - N
978785 2023-001 Significant Deficiency - N
978786 2023-001 Significant Deficiency - N
978787 2023-001 Significant Deficiency - N
978788 2023-001 Significant Deficiency - N
978789 2023-001 Significant Deficiency - N
978790 2023-001 Significant Deficiency - N
978791 2023-001 Significant Deficiency - N
978792 2023-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
14.239 Home Investment Partnerships Program $1.00M - 0
14.218 Community Development Block Grants/entitlement Grants $830,000 - 0
14.230 Rental Rehabilitation Program $122,088 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $69,326 - 0
14.195 Section 8 Housing Assistance Payments Program $52,971 Yes 1

Contacts

Name Title Type
UQ8NALL67Q95 Leslie Woodworth Auditee
2067741600 Andrew Prather Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Presentation Accounting Policies: Note 1 - Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant and loan activity of Community Roots Housing (CRH) under programs of the federal government for the year ended December 31, 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 CRH, it is not intended to and does not present the financial position, changes in net assets, or cash flows of CRH. Note 2 - Summary of Significant 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. CRH did not utilize the de minimis indirect cost rate during the year ended December 31, 2023. De Minimis Rate Used: N Rate Explanation: CRH did not utilize the de minimis indirect cost rate during the year ended December 31, 2023. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant and loan activity of Community Roots Housing (CRH) under programs of the federal government for the year ended December 31, 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 CRH, it is not intended to and does not present the financial position, changes in net assets, or cash flows of CRH.
Title: Note 2 - Summary of Significant Accounting Policies Accounting Policies: Note 1 - Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant and loan activity of Community Roots Housing (CRH) under programs of the federal government for the year ended December 31, 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 CRH, it is not intended to and does not present the financial position, changes in net assets, or cash flows of CRH. Note 2 - Summary of Significant 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. CRH did not utilize the de minimis indirect cost rate during the year ended December 31, 2023. De Minimis Rate Used: N Rate Explanation: CRH did not utilize the de minimis indirect cost rate during the year ended December 31, 2023. 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. CRH did not utilize the de minimis indirect cost rate during the year ended December 31, 2023.
Title: Note 3 - Loans Outstanding Accounting Policies: Note 1 - Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant and loan activity of Community Roots Housing (CRH) under programs of the federal government for the year ended December 31, 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 CRH, it is not intended to and does not present the financial position, changes in net assets, or cash flows of CRH. Note 2 - Summary of Significant 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. CRH did not utilize the de minimis indirect cost rate during the year ended December 31, 2023. De Minimis Rate Used: N Rate Explanation: CRH did not utilize the de minimis indirect cost rate during the year ended December 31, 2023. CRH had the following loan balances outstanding at December 31, 2023. The loan balances outstanding are also included in the federal expenditures presented in the Schedule. CFDAAmountNumberOutstandingCommunity Development Block Grants/Entitlement Grants14.2183,735,802$ Rental Rehabilitation Program14.230602,088 HOME Investment Partnerships Program14.2393,292,272

Finding Details

Finding 2023-001
Finding 2023-001 Significant deficiency in internal control over compliance related to special tests and provisions. Federal Agency: U.S. Department of Housing and Urban Development Program Title: Section 8 Project-Based Cluster Assistance Listing Number: 14.195 Pass-through Grantor: Housing Authority of the City of Bremerton Project Number: WA19L000022 Award Period: 2023 Federal Agency: U.S. Department of Housing and Urban Development Program Title: Section 8 Project-Based Cluster Pass-Through Grantor: State of Washington Assistance Listing Number: 14.195 Project Number: 15-46221-004 Award Period: 2023 Criteria Under the requirements of the 24 Code of Federal Regulations (CFR) Part 982, property owners must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary. Condition/Context for Evaluation Out of 12 units selected for testing, 2 units did not have documentation supporting that a housing quality standards inspection was completed during 2023. Effect or Potential Effect CRH did not comply with 24 CFR section 982.404 and 982.405, which requires units to be inspected to ensure they meet Housing Quality Standards. Questioned Costs Not applicable. Cause Internal controls were not operating effectively to ensure that all unit inspections were performed and documented. Repeat Finding No Recommendation We recommend that the Organization implement the necessary internal controls to ensure annual inspections are performed and documented. Views of Responsible Officials Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-001
Finding 2023-001 Significant deficiency in internal control over compliance related to special tests and provisions. Federal Agency: U.S. Department of Housing and Urban Development Program Title: Section 8 Project-Based Cluster Assistance Listing Number: 14.195 Pass-through Grantor: Housing Authority of the City of Bremerton Project Number: WA19L000022 Award Period: 2023 Federal Agency: U.S. Department of Housing and Urban Development Program Title: Section 8 Project-Based Cluster Pass-Through Grantor: State of Washington Assistance Listing Number: 14.195 Project Number: 15-46221-004 Award Period: 2023 Criteria Under the requirements of the 24 Code of Federal Regulations (CFR) Part 982, property owners must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary. Condition/Context for Evaluation Out of 12 units selected for testing, 2 units did not have documentation supporting that a housing quality standards inspection was completed during 2023. Effect or Potential Effect CRH did not comply with 24 CFR section 982.404 and 982.405, which requires units to be inspected to ensure they meet Housing Quality Standards. Questioned Costs Not applicable. Cause Internal controls were not operating effectively to ensure that all unit inspections were performed and documented. Repeat Finding No Recommendation We recommend that the Organization implement the necessary internal controls to ensure annual inspections are performed and documented. Views of Responsible Officials Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-001
Finding 2023-001 Significant deficiency in internal control over compliance related to special tests and provisions. Federal Agency: U.S. Department of Housing and Urban Development Program Title: Section 8 Project-Based Cluster Assistance Listing Number: 14.195 Pass-through Grantor: Housing Authority of the City of Bremerton Project Number: WA19L000022 Award Period: 2023 Federal Agency: U.S. Department of Housing and Urban Development Program Title: Section 8 Project-Based Cluster Pass-Through Grantor: State of Washington Assistance Listing Number: 14.195 Project Number: 15-46221-004 Award Period: 2023 Criteria Under the requirements of the 24 Code of Federal Regulations (CFR) Part 982, property owners must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary. Condition/Context for Evaluation Out of 12 units selected for testing, 2 units did not have documentation supporting that a housing quality standards inspection was completed during 2023. Effect or Potential Effect CRH did not comply with 24 CFR section 982.404 and 982.405, which requires units to be inspected to ensure they meet Housing Quality Standards. Questioned Costs Not applicable. Cause Internal controls were not operating effectively to ensure that all unit inspections were performed and documented. Repeat Finding No Recommendation We recommend that the Organization implement the necessary internal controls to ensure annual inspections are performed and documented. Views of Responsible Officials Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-001
Finding 2023-001 Significant deficiency in internal control over compliance related to special tests and provisions. Federal Agency: U.S. Department of Housing and Urban Development Program Title: Section 8 Project-Based Cluster Assistance Listing Number: 14.195 Pass-through Grantor: Housing Authority of the City of Bremerton Project Number: WA19L000022 Award Period: 2023 Federal Agency: U.S. Department of Housing and Urban Development Program Title: Section 8 Project-Based Cluster Pass-Through Grantor: State of Washington Assistance Listing Number: 14.195 Project Number: 15-46221-004 Award Period: 2023 Criteria Under the requirements of the 24 Code of Federal Regulations (CFR) Part 982, property owners must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary. Condition/Context for Evaluation Out of 12 units selected for testing, 2 units did not have documentation supporting that a housing quality standards inspection was completed during 2023. Effect or Potential Effect CRH did not comply with 24 CFR section 982.404 and 982.405, which requires units to be inspected to ensure they meet Housing Quality Standards. Questioned Costs Not applicable. Cause Internal controls were not operating effectively to ensure that all unit inspections were performed and documented. Repeat Finding No Recommendation We recommend that the Organization implement the necessary internal controls to ensure annual inspections are performed and documented. Views of Responsible Officials Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-001
Finding 2023-001 Significant deficiency in internal control over compliance related to special tests and provisions. Federal Agency: U.S. Department of Housing and Urban Development Program Title: Section 8 Project-Based Cluster Assistance Listing Number: 14.195 Pass-through Grantor: Housing Authority of the City of Bremerton Project Number: WA19L000022 Award Period: 2023 Federal Agency: U.S. Department of Housing and Urban Development Program Title: Section 8 Project-Based Cluster Pass-Through Grantor: State of Washington Assistance Listing Number: 14.195 Project Number: 15-46221-004 Award Period: 2023 Criteria Under the requirements of the 24 Code of Federal Regulations (CFR) Part 982, property owners must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary. Condition/Context for Evaluation Out of 12 units selected for testing, 2 units did not have documentation supporting that a housing quality standards inspection was completed during 2023. Effect or Potential Effect CRH did not comply with 24 CFR section 982.404 and 982.405, which requires units to be inspected to ensure they meet Housing Quality Standards. Questioned Costs Not applicable. Cause Internal controls were not operating effectively to ensure that all unit inspections were performed and documented. Repeat Finding No Recommendation We recommend that the Organization implement the necessary internal controls to ensure annual inspections are performed and documented. Views of Responsible Officials Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-001
Finding 2023-001 Significant deficiency in internal control over compliance related to special tests and provisions. Federal Agency: U.S. Department of Housing and Urban Development Program Title: Section 8 Project-Based Cluster Assistance Listing Number: 14.195 Pass-through Grantor: Housing Authority of the City of Bremerton Project Number: WA19L000022 Award Period: 2023 Federal Agency: U.S. Department of Housing and Urban Development Program Title: Section 8 Project-Based Cluster Pass-Through Grantor: State of Washington Assistance Listing Number: 14.195 Project Number: 15-46221-004 Award Period: 2023 Criteria Under the requirements of the 24 Code of Federal Regulations (CFR) Part 982, property owners must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary. Condition/Context for Evaluation Out of 12 units selected for testing, 2 units did not have documentation supporting that a housing quality standards inspection was completed during 2023. Effect or Potential Effect CRH did not comply with 24 CFR section 982.404 and 982.405, which requires units to be inspected to ensure they meet Housing Quality Standards. Questioned Costs Not applicable. Cause Internal controls were not operating effectively to ensure that all unit inspections were performed and documented. Repeat Finding No Recommendation We recommend that the Organization implement the necessary internal controls to ensure annual inspections are performed and documented. Views of Responsible Officials Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-001
Finding 2023-001 Significant deficiency in internal control over compliance related to special tests and provisions. Federal Agency: U.S. Department of Housing and Urban Development Program Title: Section 8 Project-Based Cluster Assistance Listing Number: 14.195 Pass-through Grantor: Housing Authority of the City of Bremerton Project Number: WA19L000022 Award Period: 2023 Federal Agency: U.S. Department of Housing and Urban Development Program Title: Section 8 Project-Based Cluster Pass-Through Grantor: State of Washington Assistance Listing Number: 14.195 Project Number: 15-46221-004 Award Period: 2023 Criteria Under the requirements of the 24 Code of Federal Regulations (CFR) Part 982, property owners must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary. Condition/Context for Evaluation Out of 12 units selected for testing, 2 units did not have documentation supporting that a housing quality standards inspection was completed during 2023. Effect or Potential Effect CRH did not comply with 24 CFR section 982.404 and 982.405, which requires units to be inspected to ensure they meet Housing Quality Standards. Questioned Costs Not applicable. Cause Internal controls were not operating effectively to ensure that all unit inspections were performed and documented. Repeat Finding No Recommendation We recommend that the Organization implement the necessary internal controls to ensure annual inspections are performed and documented. Views of Responsible Officials Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-001
Finding 2023-001 Significant deficiency in internal control over compliance related to special tests and provisions. Federal Agency: U.S. Department of Housing and Urban Development Program Title: Section 8 Project-Based Cluster Assistance Listing Number: 14.195 Pass-through Grantor: Housing Authority of the City of Bremerton Project Number: WA19L000022 Award Period: 2023 Federal Agency: U.S. Department of Housing and Urban Development Program Title: Section 8 Project-Based Cluster Pass-Through Grantor: State of Washington Assistance Listing Number: 14.195 Project Number: 15-46221-004 Award Period: 2023 Criteria Under the requirements of the 24 Code of Federal Regulations (CFR) Part 982, property owners must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary. Condition/Context for Evaluation Out of 12 units selected for testing, 2 units did not have documentation supporting that a housing quality standards inspection was completed during 2023. Effect or Potential Effect CRH did not comply with 24 CFR section 982.404 and 982.405, which requires units to be inspected to ensure they meet Housing Quality Standards. Questioned Costs Not applicable. Cause Internal controls were not operating effectively to ensure that all unit inspections were performed and documented. Repeat Finding No Recommendation We recommend that the Organization implement the necessary internal controls to ensure annual inspections are performed and documented. Views of Responsible Officials Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-001
Finding 2023-001 Significant deficiency in internal control over compliance related to special tests and provisions. Federal Agency: U.S. Department of Housing and Urban Development Program Title: Section 8 Project-Based Cluster Assistance Listing Number: 14.195 Pass-through Grantor: Housing Authority of the City of Bremerton Project Number: WA19L000022 Award Period: 2023 Federal Agency: U.S. Department of Housing and Urban Development Program Title: Section 8 Project-Based Cluster Pass-Through Grantor: State of Washington Assistance Listing Number: 14.195 Project Number: 15-46221-004 Award Period: 2023 Criteria Under the requirements of the 24 Code of Federal Regulations (CFR) Part 982, property owners must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary. Condition/Context for Evaluation Out of 12 units selected for testing, 2 units did not have documentation supporting that a housing quality standards inspection was completed during 2023. Effect or Potential Effect CRH did not comply with 24 CFR section 982.404 and 982.405, which requires units to be inspected to ensure they meet Housing Quality Standards. Questioned Costs Not applicable. Cause Internal controls were not operating effectively to ensure that all unit inspections were performed and documented. Repeat Finding No Recommendation We recommend that the Organization implement the necessary internal controls to ensure annual inspections are performed and documented. Views of Responsible Officials Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-001
Finding 2023-001 Significant deficiency in internal control over compliance related to special tests and provisions. Federal Agency: U.S. Department of Housing and Urban Development Program Title: Section 8 Project-Based Cluster Assistance Listing Number: 14.195 Pass-through Grantor: Housing Authority of the City of Bremerton Project Number: WA19L000022 Award Period: 2023 Federal Agency: U.S. Department of Housing and Urban Development Program Title: Section 8 Project-Based Cluster Pass-Through Grantor: State of Washington Assistance Listing Number: 14.195 Project Number: 15-46221-004 Award Period: 2023 Criteria Under the requirements of the 24 Code of Federal Regulations (CFR) Part 982, property owners must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary. Condition/Context for Evaluation Out of 12 units selected for testing, 2 units did not have documentation supporting that a housing quality standards inspection was completed during 2023. Effect or Potential Effect CRH did not comply with 24 CFR section 982.404 and 982.405, which requires units to be inspected to ensure they meet Housing Quality Standards. Questioned Costs Not applicable. Cause Internal controls were not operating effectively to ensure that all unit inspections were performed and documented. Repeat Finding No Recommendation We recommend that the Organization implement the necessary internal controls to ensure annual inspections are performed and documented. Views of Responsible Officials Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-001
Finding 2023-001 Significant deficiency in internal control over compliance related to special tests and provisions. Federal Agency: U.S. Department of Housing and Urban Development Program Title: Section 8 Project-Based Cluster Assistance Listing Number: 14.195 Pass-through Grantor: Housing Authority of the City of Bremerton Project Number: WA19L000022 Award Period: 2023 Federal Agency: U.S. Department of Housing and Urban Development Program Title: Section 8 Project-Based Cluster Pass-Through Grantor: State of Washington Assistance Listing Number: 14.195 Project Number: 15-46221-004 Award Period: 2023 Criteria Under the requirements of the 24 Code of Federal Regulations (CFR) Part 982, property owners must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary. Condition/Context for Evaluation Out of 12 units selected for testing, 2 units did not have documentation supporting that a housing quality standards inspection was completed during 2023. Effect or Potential Effect CRH did not comply with 24 CFR section 982.404 and 982.405, which requires units to be inspected to ensure they meet Housing Quality Standards. Questioned Costs Not applicable. Cause Internal controls were not operating effectively to ensure that all unit inspections were performed and documented. Repeat Finding No Recommendation We recommend that the Organization implement the necessary internal controls to ensure annual inspections are performed and documented. Views of Responsible Officials Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-001
Finding 2023-001 Significant deficiency in internal control over compliance related to special tests and provisions. Federal Agency: U.S. Department of Housing and Urban Development Program Title: Section 8 Project-Based Cluster Assistance Listing Number: 14.195 Pass-through Grantor: Housing Authority of the City of Bremerton Project Number: WA19L000022 Award Period: 2023 Federal Agency: U.S. Department of Housing and Urban Development Program Title: Section 8 Project-Based Cluster Pass-Through Grantor: State of Washington Assistance Listing Number: 14.195 Project Number: 15-46221-004 Award Period: 2023 Criteria Under the requirements of the 24 Code of Federal Regulations (CFR) Part 982, property owners must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary. Condition/Context for Evaluation Out of 12 units selected for testing, 2 units did not have documentation supporting that a housing quality standards inspection was completed during 2023. Effect or Potential Effect CRH did not comply with 24 CFR section 982.404 and 982.405, which requires units to be inspected to ensure they meet Housing Quality Standards. Questioned Costs Not applicable. Cause Internal controls were not operating effectively to ensure that all unit inspections were performed and documented. Repeat Finding No Recommendation We recommend that the Organization implement the necessary internal controls to ensure annual inspections are performed and documented. Views of Responsible Officials Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-001
Finding 2023-001 Significant deficiency in internal control over compliance related to special tests and provisions. Federal Agency: U.S. Department of Housing and Urban Development Program Title: Section 8 Project-Based Cluster Assistance Listing Number: 14.195 Pass-through Grantor: Housing Authority of the City of Bremerton Project Number: WA19L000022 Award Period: 2023 Federal Agency: U.S. Department of Housing and Urban Development Program Title: Section 8 Project-Based Cluster Pass-Through Grantor: State of Washington Assistance Listing Number: 14.195 Project Number: 15-46221-004 Award Period: 2023 Criteria Under the requirements of the 24 Code of Federal Regulations (CFR) Part 982, property owners must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary. Condition/Context for Evaluation Out of 12 units selected for testing, 2 units did not have documentation supporting that a housing quality standards inspection was completed during 2023. Effect or Potential Effect CRH did not comply with 24 CFR section 982.404 and 982.405, which requires units to be inspected to ensure they meet Housing Quality Standards. Questioned Costs Not applicable. Cause Internal controls were not operating effectively to ensure that all unit inspections were performed and documented. Repeat Finding No Recommendation We recommend that the Organization implement the necessary internal controls to ensure annual inspections are performed and documented. Views of Responsible Officials Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-001
Finding 2023-001 Significant deficiency in internal control over compliance related to special tests and provisions. Federal Agency: U.S. Department of Housing and Urban Development Program Title: Section 8 Project-Based Cluster Assistance Listing Number: 14.195 Pass-through Grantor: Housing Authority of the City of Bremerton Project Number: WA19L000022 Award Period: 2023 Federal Agency: U.S. Department of Housing and Urban Development Program Title: Section 8 Project-Based Cluster Pass-Through Grantor: State of Washington Assistance Listing Number: 14.195 Project Number: 15-46221-004 Award Period: 2023 Criteria Under the requirements of the 24 Code of Federal Regulations (CFR) Part 982, property owners must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary. Condition/Context for Evaluation Out of 12 units selected for testing, 2 units did not have documentation supporting that a housing quality standards inspection was completed during 2023. Effect or Potential Effect CRH did not comply with 24 CFR section 982.404 and 982.405, which requires units to be inspected to ensure they meet Housing Quality Standards. Questioned Costs Not applicable. Cause Internal controls were not operating effectively to ensure that all unit inspections were performed and documented. Repeat Finding No Recommendation We recommend that the Organization implement the necessary internal controls to ensure annual inspections are performed and documented. Views of Responsible Officials Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-001
Finding 2023-001 Significant deficiency in internal control over compliance related to special tests and provisions. Federal Agency: U.S. Department of Housing and Urban Development Program Title: Section 8 Project-Based Cluster Assistance Listing Number: 14.195 Pass-through Grantor: Housing Authority of the City of Bremerton Project Number: WA19L000022 Award Period: 2023 Federal Agency: U.S. Department of Housing and Urban Development Program Title: Section 8 Project-Based Cluster Pass-Through Grantor: State of Washington Assistance Listing Number: 14.195 Project Number: 15-46221-004 Award Period: 2023 Criteria Under the requirements of the 24 Code of Federal Regulations (CFR) Part 982, property owners must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary. Condition/Context for Evaluation Out of 12 units selected for testing, 2 units did not have documentation supporting that a housing quality standards inspection was completed during 2023. Effect or Potential Effect CRH did not comply with 24 CFR section 982.404 and 982.405, which requires units to be inspected to ensure they meet Housing Quality Standards. Questioned Costs Not applicable. Cause Internal controls were not operating effectively to ensure that all unit inspections were performed and documented. Repeat Finding No Recommendation We recommend that the Organization implement the necessary internal controls to ensure annual inspections are performed and documented. Views of Responsible Officials Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-001
Finding 2023-001 Significant deficiency in internal control over compliance related to special tests and provisions. Federal Agency: U.S. Department of Housing and Urban Development Program Title: Section 8 Project-Based Cluster Assistance Listing Number: 14.195 Pass-through Grantor: Housing Authority of the City of Bremerton Project Number: WA19L000022 Award Period: 2023 Federal Agency: U.S. Department of Housing and Urban Development Program Title: Section 8 Project-Based Cluster Pass-Through Grantor: State of Washington Assistance Listing Number: 14.195 Project Number: 15-46221-004 Award Period: 2023 Criteria Under the requirements of the 24 Code of Federal Regulations (CFR) Part 982, property owners must perform housing quality inspections at the time of initial occupancy and at least annually thereafter to ensure that the units are decent, safe, and sanitary. Condition/Context for Evaluation Out of 12 units selected for testing, 2 units did not have documentation supporting that a housing quality standards inspection was completed during 2023. Effect or Potential Effect CRH did not comply with 24 CFR section 982.404 and 982.405, which requires units to be inspected to ensure they meet Housing Quality Standards. Questioned Costs Not applicable. Cause Internal controls were not operating effectively to ensure that all unit inspections were performed and documented. Repeat Finding No Recommendation We recommend that the Organization implement the necessary internal controls to ensure annual inspections are performed and documented. Views of Responsible Officials Management agrees with the finding and has provided the accompanying corrective action plan.