FAC Explorer

Audit 311131

FY End
2023-09-30
Total Expended
$45.41M
Findings
2
Programs
17
Organization: Homes for Good Housing Agency (OR)
Year: 2023 Accepted: 2024-06-29
Auditor: Berman Hopkins Wright & Laham CPAS and Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
404748 2023-002 - - E
981190 2023-002 - - E

Programs

ALN Program Spent Major Findings
14.881 Moving to Work Demonstration Program $31.89M Yes 1
14.871 Emergency Housing Voucher $2.60M - 0
10.415 Rural Rental Housing Loans $1.99M - 0
14.871 Section 8 Housing Choice Vouchers $1.97M - 0
14.879 Mainstream Vouchers $1.45M - 0
81.042 Weatherization Assistance for Low-Income Persons $1.31M - 0
14.238 Shelter Plus Care $856,345 - 0
21.023 Emergency Rental Assistance Program $605,671 - 0
93.468 American Rescue Plan Act $588,285 - 0
93.568 Low-Income Home Energy Assistance $543,984 - 0
14.267 Continuum of Care Program $363,279 - 0
14.103 Interest Reduction Payments_rental and Cooperative Housing for Lower Income Families $318,772 - 0
14.182 Section 8 New Construction and Substantial Rehabilitation $263,417 - 0
10.427 Rural Rental Assistance Payments $260,821 - 0
14.896 Family Self-Sufficiency Program $228,731 - 0
64.024 Va Homeless Providers Grant and Per Diem Program $102,166 - 0
14.870 Resident Opportunity and Supportive Services - Service Coordinators $83,547 - 0

Contacts

Name Title Type
P21QY69GGRU7 Eileen Lahey Auditee
5416822525 Laura Anne Pray Auditor
No contacts on file

Notes to SEFA

Title: NOTE C - SUB-RECIPIENTS Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Homes for Good and is presented on the accrual basis of accounting. The information on 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”). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. In accordance with HUD regulations, HUD considers the Annual Budget Authority for the Section 8 Housing Choice Voucher Program (“HCV”), AL No. 14.871, and Moving to Work, AL No. 14.881, to be an expenditure for the purposes of this schedule. Therefore, the amount in this schedule represents the total amount received directly from HUD and not the expenditures paid by the Agency. De Minimis Rate Used: N Rate Explanation: The Agency did not elect to use the 10-percent de minimis indirect cost rate. During the year ended September 30, 2023, the Agency had no sub-recipients.
Title: NOTE D - NONCASH ASSISTANCE AND OTHER Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Homes for Good and is presented on the accrual basis of accounting. The information on 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”). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. In accordance with HUD regulations, HUD considers the Annual Budget Authority for the Section 8 Housing Choice Voucher Program (“HCV”), AL No. 14.871, and Moving to Work, AL No. 14.881, to be an expenditure for the purposes of this schedule. Therefore, the amount in this schedule represents the total amount received directly from HUD and not the expenditures paid by the Agency. De Minimis Rate Used: N Rate Explanation: The Agency did not elect to use the 10-percent de minimis indirect cost rate. The Agency has received loans funded by programs of U.S. Department of Agriculture. The loans are included in the federal expenditures presented in the Schedule of Expenditures of Federal Awards. The balance of the loans outstanding at September 30, 2023 consists of the following: Assistance Listing Number Program Name Outstanding Balance 10.415 Rural Rental Housing Loans $ 1,945,647

Finding Details

Finding 2023-002
Condition: Out of an approximate population of approximately 3,900 tenants, 86 tenant files were tested and the following deficiencies were noted: • One file did not complete the income calculation correctly, • One file did not have a 214 declaration form for all members of the household, • One file did not have the required form of identification documented, • Two files did not have the unit inspection for the prior 3 years, • Two files did not have the required support to prove dependency. Criteria: The Authority’s Moving to Work (“MTW”) Annual Plan, Administrative Plan and 24 CFR 982.516 requires internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete and accurate tenant files. Context: The auditor haphazardly selected 86 tenants which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files. Cause: The Authority experienced staffing and operational challenges, which is impacting the housing industry as a whole and did not have the available staff to follow the established internal controls to ensure proper compliance with regards to recertifications and collection of required HUD documentation to verify eligibility and calculate accurate housing assistance payments. Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided. Questioned Costs: Unknown. Auditor Recommendations: The Authority should reevaluate their established procedures and controls in place to ensure full compliance in regards to eligibility. The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor’s sample. Management Response: See Corrective Action Plan.
Finding 2023-002
Condition: Out of an approximate population of approximately 3,900 tenants, 86 tenant files were tested and the following deficiencies were noted: • One file did not complete the income calculation correctly, • One file did not have a 214 declaration form for all members of the household, • One file did not have the required form of identification documented, • Two files did not have the unit inspection for the prior 3 years, • Two files did not have the required support to prove dependency. Criteria: The Authority’s Moving to Work (“MTW”) Annual Plan, Administrative Plan and 24 CFR 982.516 requires internal controls to be in place to ensure proper procedures are being followed in compliance with HUD requirements regarding timely, complete and accurate tenant files. Context: The auditor haphazardly selected 86 tenants which we consider to be a statistically valid sample size. The auditor reviewed the tenant files and support to ensure that proper procedures are being followed and that the Authority is in compliance with HUD requirements regarding timely, complete, and accurate tenant files. Cause: The Authority experienced staffing and operational challenges, which is impacting the housing industry as a whole and did not have the available staff to follow the established internal controls to ensure proper compliance with regards to recertifications and collection of required HUD documentation to verify eligibility and calculate accurate housing assistance payments. Effect: The Authority is not in compliance with HUD requirements regarding eligibility which could result in the incorrect amount of rental assistance provided. Questioned Costs: Unknown. Auditor Recommendations: The Authority should reevaluate their established procedures and controls in place to ensure full compliance in regards to eligibility. The Authority needs to correct the deficiencies noted in the tested files and consider the impact to the rest of the population of tenant files that were not selected as part of the auditor’s sample. Management Response: See Corrective Action Plan.