Program Name – Continuum of Care Program CFDA Number – 14.267 Finding Type – Material Weakness and Noncompliance Criteria – Where grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units taking into account relevant features. In addition, the rents may not exceed rents currently being charged by the same owner for comparable unassisted units, and the portion of rents paid with grant funds may not exceed HUD-determined fair market rents. Condition – During the audit we tested 60 samples and noted: • For 7 samples no supporting documents were provided and we were not able to verify if the rent was reasonable. • For 1 sample the rent for comparable units at the same owner were lower than the assisted unit and there was no explanation why the rent was determined to be reasonable. • For 12 sample we could not verify evidence of review and approval of the rent reasonableness before the rent and the subsidy was approved. Questioned Cost – Unknown Identification of a Repeat Finding – This is not a repeat finding from the immediate previous audit Cause/Effect – There was a high staff turnover during the COVID-19 pandemic and staff responsible for the determination and the documentation was no longer available. As a result, we could not verify the reasonableness of rent payments. Recommendation – We recommend that all rent reasonableness determinations are properly documented. All records should be monitored in the tenant files to evidence the rent reasonable determinations. The documentation should be reviewed and approved before rents and rent subsidies are authorized and disbursed.
Program Name – Continuum of Care Program CFDA Number – 14.267 Finding Type – Material Weakness and Noncompliance Criteria – Each program participant on whose behalf rental assistance payments are made must pay a contribution toward rent in accordance with section 3(a)(1) of the U.S. Housing Act of 1937 (42 U.S.C. 1437a(a)(1)). Income of program participants must be calculated in accordance with 24 CFR 5.609 and 24 CFR 5.611(a). For each program participant who receives housing assistance where rent or an occupancy charge is paid by the program participant, the recipient must keep the income evaluation form specified by HUD and completed by the recipient. Condition – During the audit we tested 60 samples and noted: • For 2 of the samples tested the calculated tenant contribution resulted in lower housing assistant than the one charged to the program. • For 7 of the samples tested the income evaluation form was not available for review and we could not verify that the housing assistance amount charge to the program was accurate based on the participants’ income. Questioned Cost – Unknown Identification of a Repeat Finding – This is not a repeat finding from the immediate previous audit Cause/Effect – Due to the issues noted above, we could not verify the accuracy of certain tenant contribution calculations and amounts. Recommendation – We recommend that MAP maintains documentation for all income verification including Recertification and Adjustment Notification forms for each program participants.
Program Name – Continuum of Care Program CFDA Number – 14.267 Finding Type – Material Weakness and Noncompliance Criteria – Where grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units taking into account relevant features. In addition, the rents may not exceed rents currently being charged by the same owner for comparable unassisted units, and the portion of rents paid with grant funds may not exceed HUD-determined fair market rents. Condition – During the audit we tested 60 samples and noted: • For 7 samples no supporting documents were provided and we were not able to verify if the rent was reasonable. • For 1 sample the rent for comparable units at the same owner were lower than the assisted unit and there was no explanation why the rent was determined to be reasonable. • For 12 sample we could not verify evidence of review and approval of the rent reasonableness before the rent and the subsidy was approved. Questioned Cost – Unknown Identification of a Repeat Finding – This is not a repeat finding from the immediate previous audit Cause/Effect – There was a high staff turnover during the COVID-19 pandemic and staff responsible for the determination and the documentation was no longer available. As a result, we could not verify the reasonableness of rent payments. Recommendation – We recommend that all rent reasonableness determinations are properly documented. All records should be monitored in the tenant files to evidence the rent reasonable determinations. The documentation should be reviewed and approved before rents and rent subsidies are authorized and disbursed.
Program Name – Continuum of Care Program CFDA Number – 14.267 Finding Type – Material Weakness and Noncompliance Criteria – Each program participant on whose behalf rental assistance payments are made must pay a contribution toward rent in accordance with section 3(a)(1) of the U.S. Housing Act of 1937 (42 U.S.C. 1437a(a)(1)). Income of program participants must be calculated in accordance with 24 CFR 5.609 and 24 CFR 5.611(a). For each program participant who receives housing assistance where rent or an occupancy charge is paid by the program participant, the recipient must keep the income evaluation form specified by HUD and completed by the recipient. Condition – During the audit we tested 60 samples and noted: • For 2 of the samples tested the calculated tenant contribution resulted in lower housing assistant than the one charged to the program. • For 7 of the samples tested the income evaluation form was not available for review and we could not verify that the housing assistance amount charge to the program was accurate based on the participants’ income. Questioned Cost – Unknown Identification of a Repeat Finding – This is not a repeat finding from the immediate previous audit Cause/Effect – Due to the issues noted above, we could not verify the accuracy of certain tenant contribution calculations and amounts. Recommendation – We recommend that MAP maintains documentation for all income verification including Recertification and Adjustment Notification forms for each program participants.
Program Name – Continuum of Care Program CFDA Number – 14.267 Finding Type – Material Weakness and Noncompliance Criteria – Where grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units taking into account relevant features. In addition, the rents may not exceed rents currently being charged by the same owner for comparable unassisted units, and the portion of rents paid with grant funds may not exceed HUD-determined fair market rents. Condition – During the audit we tested 60 samples and noted: • For 7 samples no supporting documents were provided and we were not able to verify if the rent was reasonable. • For 1 sample the rent for comparable units at the same owner were lower than the assisted unit and there was no explanation why the rent was determined to be reasonable. • For 12 sample we could not verify evidence of review and approval of the rent reasonableness before the rent and the subsidy was approved. Questioned Cost – Unknown Identification of a Repeat Finding – This is not a repeat finding from the immediate previous audit Cause/Effect – There was a high staff turnover during the COVID-19 pandemic and staff responsible for the determination and the documentation was no longer available. As a result, we could not verify the reasonableness of rent payments. Recommendation – We recommend that all rent reasonableness determinations are properly documented. All records should be monitored in the tenant files to evidence the rent reasonable determinations. The documentation should be reviewed and approved before rents and rent subsidies are authorized and disbursed.
Program Name – Continuum of Care Program CFDA Number – 14.267 Finding Type – Material Weakness and Noncompliance Criteria – Each program participant on whose behalf rental assistance payments are made must pay a contribution toward rent in accordance with section 3(a)(1) of the U.S. Housing Act of 1937 (42 U.S.C. 1437a(a)(1)). Income of program participants must be calculated in accordance with 24 CFR 5.609 and 24 CFR 5.611(a). For each program participant who receives housing assistance where rent or an occupancy charge is paid by the program participant, the recipient must keep the income evaluation form specified by HUD and completed by the recipient. Condition – During the audit we tested 60 samples and noted: • For 2 of the samples tested the calculated tenant contribution resulted in lower housing assistant than the one charged to the program. • For 7 of the samples tested the income evaluation form was not available for review and we could not verify that the housing assistance amount charge to the program was accurate based on the participants’ income. Questioned Cost – Unknown Identification of a Repeat Finding – This is not a repeat finding from the immediate previous audit Cause/Effect – Due to the issues noted above, we could not verify the accuracy of certain tenant contribution calculations and amounts. Recommendation – We recommend that MAP maintains documentation for all income verification including Recertification and Adjustment Notification forms for each program participants.
Program Name – Continuum of Care Program CFDA Number – 14.267 Finding Type – Material Weakness and Noncompliance Criteria – Where grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units taking into account relevant features. In addition, the rents may not exceed rents currently being charged by the same owner for comparable unassisted units, and the portion of rents paid with grant funds may not exceed HUD-determined fair market rents. Condition – During the audit we tested 60 samples and noted: • For 7 samples no supporting documents were provided and we were not able to verify if the rent was reasonable. • For 1 sample the rent for comparable units at the same owner were lower than the assisted unit and there was no explanation why the rent was determined to be reasonable. • For 12 sample we could not verify evidence of review and approval of the rent reasonableness before the rent and the subsidy was approved. Questioned Cost – Unknown Identification of a Repeat Finding – This is not a repeat finding from the immediate previous audit Cause/Effect – There was a high staff turnover during the COVID-19 pandemic and staff responsible for the determination and the documentation was no longer available. As a result, we could not verify the reasonableness of rent payments. Recommendation – We recommend that all rent reasonableness determinations are properly documented. All records should be monitored in the tenant files to evidence the rent reasonable determinations. The documentation should be reviewed and approved before rents and rent subsidies are authorized and disbursed.
Program Name – Continuum of Care Program CFDA Number – 14.267 Finding Type – Material Weakness and Noncompliance Criteria – Each program participant on whose behalf rental assistance payments are made must pay a contribution toward rent in accordance with section 3(a)(1) of the U.S. Housing Act of 1937 (42 U.S.C. 1437a(a)(1)). Income of program participants must be calculated in accordance with 24 CFR 5.609 and 24 CFR 5.611(a). For each program participant who receives housing assistance where rent or an occupancy charge is paid by the program participant, the recipient must keep the income evaluation form specified by HUD and completed by the recipient. Condition – During the audit we tested 60 samples and noted: • For 2 of the samples tested the calculated tenant contribution resulted in lower housing assistant than the one charged to the program. • For 7 of the samples tested the income evaluation form was not available for review and we could not verify that the housing assistance amount charge to the program was accurate based on the participants’ income. Questioned Cost – Unknown Identification of a Repeat Finding – This is not a repeat finding from the immediate previous audit Cause/Effect – Due to the issues noted above, we could not verify the accuracy of certain tenant contribution calculations and amounts. Recommendation – We recommend that MAP maintains documentation for all income verification including Recertification and Adjustment Notification forms for each program participants.
Program Name – Continuum of Care Program CFDA Number – 14.267 Finding Type – Material Weakness and Noncompliance Criteria – Where grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units taking into account relevant features. In addition, the rents may not exceed rents currently being charged by the same owner for comparable unassisted units, and the portion of rents paid with grant funds may not exceed HUD-determined fair market rents. Condition – During the audit we tested 60 samples and noted: • For 7 samples no supporting documents were provided and we were not able to verify if the rent was reasonable. • For 1 sample the rent for comparable units at the same owner were lower than the assisted unit and there was no explanation why the rent was determined to be reasonable. • For 12 sample we could not verify evidence of review and approval of the rent reasonableness before the rent and the subsidy was approved. Questioned Cost – Unknown Identification of a Repeat Finding – This is not a repeat finding from the immediate previous audit Cause/Effect – There was a high staff turnover during the COVID-19 pandemic and staff responsible for the determination and the documentation was no longer available. As a result, we could not verify the reasonableness of rent payments. Recommendation – We recommend that all rent reasonableness determinations are properly documented. All records should be monitored in the tenant files to evidence the rent reasonable determinations. The documentation should be reviewed and approved before rents and rent subsidies are authorized and disbursed.
Program Name – Continuum of Care Program CFDA Number – 14.267 Finding Type – Material Weakness and Noncompliance Criteria – Each program participant on whose behalf rental assistance payments are made must pay a contribution toward rent in accordance with section 3(a)(1) of the U.S. Housing Act of 1937 (42 U.S.C. 1437a(a)(1)). Income of program participants must be calculated in accordance with 24 CFR 5.609 and 24 CFR 5.611(a). For each program participant who receives housing assistance where rent or an occupancy charge is paid by the program participant, the recipient must keep the income evaluation form specified by HUD and completed by the recipient. Condition – During the audit we tested 60 samples and noted: • For 2 of the samples tested the calculated tenant contribution resulted in lower housing assistant than the one charged to the program. • For 7 of the samples tested the income evaluation form was not available for review and we could not verify that the housing assistance amount charge to the program was accurate based on the participants’ income. Questioned Cost – Unknown Identification of a Repeat Finding – This is not a repeat finding from the immediate previous audit Cause/Effect – Due to the issues noted above, we could not verify the accuracy of certain tenant contribution calculations and amounts. Recommendation – We recommend that MAP maintains documentation for all income verification including Recertification and Adjustment Notification forms for each program participants.
Program Name – Continuum of Care Program CFDA Number – 14.267 Finding Type – Material Weakness and Noncompliance Criteria – Where grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units taking into account relevant features. In addition, the rents may not exceed rents currently being charged by the same owner for comparable unassisted units, and the portion of rents paid with grant funds may not exceed HUD-determined fair market rents. Condition – During the audit we tested 60 samples and noted: • For 7 samples no supporting documents were provided and we were not able to verify if the rent was reasonable. • For 1 sample the rent for comparable units at the same owner were lower than the assisted unit and there was no explanation why the rent was determined to be reasonable. • For 12 sample we could not verify evidence of review and approval of the rent reasonableness before the rent and the subsidy was approved. Questioned Cost – Unknown Identification of a Repeat Finding – This is not a repeat finding from the immediate previous audit Cause/Effect – There was a high staff turnover during the COVID-19 pandemic and staff responsible for the determination and the documentation was no longer available. As a result, we could not verify the reasonableness of rent payments. Recommendation – We recommend that all rent reasonableness determinations are properly documented. All records should be monitored in the tenant files to evidence the rent reasonable determinations. The documentation should be reviewed and approved before rents and rent subsidies are authorized and disbursed.
Program Name – Continuum of Care Program CFDA Number – 14.267 Finding Type – Material Weakness and Noncompliance Criteria – Each program participant on whose behalf rental assistance payments are made must pay a contribution toward rent in accordance with section 3(a)(1) of the U.S. Housing Act of 1937 (42 U.S.C. 1437a(a)(1)). Income of program participants must be calculated in accordance with 24 CFR 5.609 and 24 CFR 5.611(a). For each program participant who receives housing assistance where rent or an occupancy charge is paid by the program participant, the recipient must keep the income evaluation form specified by HUD and completed by the recipient. Condition – During the audit we tested 60 samples and noted: • For 2 of the samples tested the calculated tenant contribution resulted in lower housing assistant than the one charged to the program. • For 7 of the samples tested the income evaluation form was not available for review and we could not verify that the housing assistance amount charge to the program was accurate based on the participants’ income. Questioned Cost – Unknown Identification of a Repeat Finding – This is not a repeat finding from the immediate previous audit Cause/Effect – Due to the issues noted above, we could not verify the accuracy of certain tenant contribution calculations and amounts. Recommendation – We recommend that MAP maintains documentation for all income verification including Recertification and Adjustment Notification forms for each program participants.
Program Name – Continuum of Care Program CFDA Number – 14.267 Finding Type – Material Weakness and Noncompliance Criteria – Where grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units taking into account relevant features. In addition, the rents may not exceed rents currently being charged by the same owner for comparable unassisted units, and the portion of rents paid with grant funds may not exceed HUD-determined fair market rents. Condition – During the audit we tested 60 samples and noted: • For 7 samples no supporting documents were provided and we were not able to verify if the rent was reasonable. • For 1 sample the rent for comparable units at the same owner were lower than the assisted unit and there was no explanation why the rent was determined to be reasonable. • For 12 sample we could not verify evidence of review and approval of the rent reasonableness before the rent and the subsidy was approved. Questioned Cost – Unknown Identification of a Repeat Finding – This is not a repeat finding from the immediate previous audit Cause/Effect – There was a high staff turnover during the COVID-19 pandemic and staff responsible for the determination and the documentation was no longer available. As a result, we could not verify the reasonableness of rent payments. Recommendation – We recommend that all rent reasonableness determinations are properly documented. All records should be monitored in the tenant files to evidence the rent reasonable determinations. The documentation should be reviewed and approved before rents and rent subsidies are authorized and disbursed.
Program Name – Continuum of Care Program CFDA Number – 14.267 Finding Type – Material Weakness and Noncompliance Criteria – Each program participant on whose behalf rental assistance payments are made must pay a contribution toward rent in accordance with section 3(a)(1) of the U.S. Housing Act of 1937 (42 U.S.C. 1437a(a)(1)). Income of program participants must be calculated in accordance with 24 CFR 5.609 and 24 CFR 5.611(a). For each program participant who receives housing assistance where rent or an occupancy charge is paid by the program participant, the recipient must keep the income evaluation form specified by HUD and completed by the recipient. Condition – During the audit we tested 60 samples and noted: • For 2 of the samples tested the calculated tenant contribution resulted in lower housing assistant than the one charged to the program. • For 7 of the samples tested the income evaluation form was not available for review and we could not verify that the housing assistance amount charge to the program was accurate based on the participants’ income. Questioned Cost – Unknown Identification of a Repeat Finding – This is not a repeat finding from the immediate previous audit Cause/Effect – Due to the issues noted above, we could not verify the accuracy of certain tenant contribution calculations and amounts. Recommendation – We recommend that MAP maintains documentation for all income verification including Recertification and Adjustment Notification forms for each program participants.
Program Name – Continuum of Care Program CFDA Number – 14.267 Finding Type – Material Weakness and Noncompliance Criteria – Where grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units taking into account relevant features. In addition, the rents may not exceed rents currently being charged by the same owner for comparable unassisted units, and the portion of rents paid with grant funds may not exceed HUD-determined fair market rents. Condition – During the audit we tested 60 samples and noted: • For 7 samples no supporting documents were provided and we were not able to verify if the rent was reasonable. • For 1 sample the rent for comparable units at the same owner were lower than the assisted unit and there was no explanation why the rent was determined to be reasonable. • For 12 sample we could not verify evidence of review and approval of the rent reasonableness before the rent and the subsidy was approved. Questioned Cost – Unknown Identification of a Repeat Finding – This is not a repeat finding from the immediate previous audit Cause/Effect – There was a high staff turnover during the COVID-19 pandemic and staff responsible for the determination and the documentation was no longer available. As a result, we could not verify the reasonableness of rent payments. Recommendation – We recommend that all rent reasonableness determinations are properly documented. All records should be monitored in the tenant files to evidence the rent reasonable determinations. The documentation should be reviewed and approved before rents and rent subsidies are authorized and disbursed.
Program Name – Continuum of Care Program CFDA Number – 14.267 Finding Type – Material Weakness and Noncompliance Criteria – Each program participant on whose behalf rental assistance payments are made must pay a contribution toward rent in accordance with section 3(a)(1) of the U.S. Housing Act of 1937 (42 U.S.C. 1437a(a)(1)). Income of program participants must be calculated in accordance with 24 CFR 5.609 and 24 CFR 5.611(a). For each program participant who receives housing assistance where rent or an occupancy charge is paid by the program participant, the recipient must keep the income evaluation form specified by HUD and completed by the recipient. Condition – During the audit we tested 60 samples and noted: • For 2 of the samples tested the calculated tenant contribution resulted in lower housing assistant than the one charged to the program. • For 7 of the samples tested the income evaluation form was not available for review and we could not verify that the housing assistance amount charge to the program was accurate based on the participants’ income. Questioned Cost – Unknown Identification of a Repeat Finding – This is not a repeat finding from the immediate previous audit Cause/Effect – Due to the issues noted above, we could not verify the accuracy of certain tenant contribution calculations and amounts. Recommendation – We recommend that MAP maintains documentation for all income verification including Recertification and Adjustment Notification forms for each program participants.
Program Name – Continuum of Care Program CFDA Number – 14.267 Finding Type – Material Weakness and Noncompliance Criteria – Where grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units taking into account relevant features. In addition, the rents may not exceed rents currently being charged by the same owner for comparable unassisted units, and the portion of rents paid with grant funds may not exceed HUD-determined fair market rents. Condition – During the audit we tested 60 samples and noted: • For 7 samples no supporting documents were provided and we were not able to verify if the rent was reasonable. • For 1 sample the rent for comparable units at the same owner were lower than the assisted unit and there was no explanation why the rent was determined to be reasonable. • For 12 sample we could not verify evidence of review and approval of the rent reasonableness before the rent and the subsidy was approved. Questioned Cost – Unknown Identification of a Repeat Finding – This is not a repeat finding from the immediate previous audit Cause/Effect – There was a high staff turnover during the COVID-19 pandemic and staff responsible for the determination and the documentation was no longer available. As a result, we could not verify the reasonableness of rent payments. Recommendation – We recommend that all rent reasonableness determinations are properly documented. All records should be monitored in the tenant files to evidence the rent reasonable determinations. The documentation should be reviewed and approved before rents and rent subsidies are authorized and disbursed.
Program Name – Continuum of Care Program CFDA Number – 14.267 Finding Type – Material Weakness and Noncompliance Criteria – Each program participant on whose behalf rental assistance payments are made must pay a contribution toward rent in accordance with section 3(a)(1) of the U.S. Housing Act of 1937 (42 U.S.C. 1437a(a)(1)). Income of program participants must be calculated in accordance with 24 CFR 5.609 and 24 CFR 5.611(a). For each program participant who receives housing assistance where rent or an occupancy charge is paid by the program participant, the recipient must keep the income evaluation form specified by HUD and completed by the recipient. Condition – During the audit we tested 60 samples and noted: • For 2 of the samples tested the calculated tenant contribution resulted in lower housing assistant than the one charged to the program. • For 7 of the samples tested the income evaluation form was not available for review and we could not verify that the housing assistance amount charge to the program was accurate based on the participants’ income. Questioned Cost – Unknown Identification of a Repeat Finding – This is not a repeat finding from the immediate previous audit Cause/Effect – Due to the issues noted above, we could not verify the accuracy of certain tenant contribution calculations and amounts. Recommendation – We recommend that MAP maintains documentation for all income verification including Recertification and Adjustment Notification forms for each program participants.
Program Name – Continuum of Care Program CFDA Number – 14.267 Finding Type – Material Weakness and Noncompliance Criteria – Where grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units taking into account relevant features. In addition, the rents may not exceed rents currently being charged by the same owner for comparable unassisted units, and the portion of rents paid with grant funds may not exceed HUD-determined fair market rents. Condition – During the audit we tested 60 samples and noted: • For 7 samples no supporting documents were provided and we were not able to verify if the rent was reasonable. • For 1 sample the rent for comparable units at the same owner were lower than the assisted unit and there was no explanation why the rent was determined to be reasonable. • For 12 sample we could not verify evidence of review and approval of the rent reasonableness before the rent and the subsidy was approved. Questioned Cost – Unknown Identification of a Repeat Finding – This is not a repeat finding from the immediate previous audit Cause/Effect – There was a high staff turnover during the COVID-19 pandemic and staff responsible for the determination and the documentation was no longer available. As a result, we could not verify the reasonableness of rent payments. Recommendation – We recommend that all rent reasonableness determinations are properly documented. All records should be monitored in the tenant files to evidence the rent reasonable determinations. The documentation should be reviewed and approved before rents and rent subsidies are authorized and disbursed.
Program Name – Continuum of Care Program CFDA Number – 14.267 Finding Type – Material Weakness and Noncompliance Criteria – Each program participant on whose behalf rental assistance payments are made must pay a contribution toward rent in accordance with section 3(a)(1) of the U.S. Housing Act of 1937 (42 U.S.C. 1437a(a)(1)). Income of program participants must be calculated in accordance with 24 CFR 5.609 and 24 CFR 5.611(a). For each program participant who receives housing assistance where rent or an occupancy charge is paid by the program participant, the recipient must keep the income evaluation form specified by HUD and completed by the recipient. Condition – During the audit we tested 60 samples and noted: • For 2 of the samples tested the calculated tenant contribution resulted in lower housing assistant than the one charged to the program. • For 7 of the samples tested the income evaluation form was not available for review and we could not verify that the housing assistance amount charge to the program was accurate based on the participants’ income. Questioned Cost – Unknown Identification of a Repeat Finding – This is not a repeat finding from the immediate previous audit Cause/Effect – Due to the issues noted above, we could not verify the accuracy of certain tenant contribution calculations and amounts. Recommendation – We recommend that MAP maintains documentation for all income verification including Recertification and Adjustment Notification forms for each program participants.
Program Name – Continuum of Care Program CFDA Number – 14.267 Finding Type – Material Weakness and Noncompliance Criteria – Where grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units taking into account relevant features. In addition, the rents may not exceed rents currently being charged by the same owner for comparable unassisted units, and the portion of rents paid with grant funds may not exceed HUD-determined fair market rents. Condition – During the audit we tested 60 samples and noted: • For 7 samples no supporting documents were provided and we were not able to verify if the rent was reasonable. • For 1 sample the rent for comparable units at the same owner were lower than the assisted unit and there was no explanation why the rent was determined to be reasonable. • For 12 sample we could not verify evidence of review and approval of the rent reasonableness before the rent and the subsidy was approved. Questioned Cost – Unknown Identification of a Repeat Finding – This is not a repeat finding from the immediate previous audit Cause/Effect – There was a high staff turnover during the COVID-19 pandemic and staff responsible for the determination and the documentation was no longer available. As a result, we could not verify the reasonableness of rent payments. Recommendation – We recommend that all rent reasonableness determinations are properly documented. All records should be monitored in the tenant files to evidence the rent reasonable determinations. The documentation should be reviewed and approved before rents and rent subsidies are authorized and disbursed.
Program Name – Continuum of Care Program CFDA Number – 14.267 Finding Type – Material Weakness and Noncompliance Criteria – Each program participant on whose behalf rental assistance payments are made must pay a contribution toward rent in accordance with section 3(a)(1) of the U.S. Housing Act of 1937 (42 U.S.C. 1437a(a)(1)). Income of program participants must be calculated in accordance with 24 CFR 5.609 and 24 CFR 5.611(a). For each program participant who receives housing assistance where rent or an occupancy charge is paid by the program participant, the recipient must keep the income evaluation form specified by HUD and completed by the recipient. Condition – During the audit we tested 60 samples and noted: • For 2 of the samples tested the calculated tenant contribution resulted in lower housing assistant than the one charged to the program. • For 7 of the samples tested the income evaluation form was not available for review and we could not verify that the housing assistance amount charge to the program was accurate based on the participants’ income. Questioned Cost – Unknown Identification of a Repeat Finding – This is not a repeat finding from the immediate previous audit Cause/Effect – Due to the issues noted above, we could not verify the accuracy of certain tenant contribution calculations and amounts. Recommendation – We recommend that MAP maintains documentation for all income verification including Recertification and Adjustment Notification forms for each program participants.
Program Name – Continuum of Care Program CFDA Number – 14.267 Finding Type – Material Weakness and Noncompliance Criteria – Where grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units taking into account relevant features. In addition, the rents may not exceed rents currently being charged by the same owner for comparable unassisted units, and the portion of rents paid with grant funds may not exceed HUD-determined fair market rents. Condition – During the audit we tested 60 samples and noted: • For 7 samples no supporting documents were provided and we were not able to verify if the rent was reasonable. • For 1 sample the rent for comparable units at the same owner were lower than the assisted unit and there was no explanation why the rent was determined to be reasonable. • For 12 sample we could not verify evidence of review and approval of the rent reasonableness before the rent and the subsidy was approved. Questioned Cost – Unknown Identification of a Repeat Finding – This is not a repeat finding from the immediate previous audit Cause/Effect – There was a high staff turnover during the COVID-19 pandemic and staff responsible for the determination and the documentation was no longer available. As a result, we could not verify the reasonableness of rent payments. Recommendation – We recommend that all rent reasonableness determinations are properly documented. All records should be monitored in the tenant files to evidence the rent reasonable determinations. The documentation should be reviewed and approved before rents and rent subsidies are authorized and disbursed.
Program Name – Continuum of Care Program CFDA Number – 14.267 Finding Type – Material Weakness and Noncompliance Criteria – Each program participant on whose behalf rental assistance payments are made must pay a contribution toward rent in accordance with section 3(a)(1) of the U.S. Housing Act of 1937 (42 U.S.C. 1437a(a)(1)). Income of program participants must be calculated in accordance with 24 CFR 5.609 and 24 CFR 5.611(a). For each program participant who receives housing assistance where rent or an occupancy charge is paid by the program participant, the recipient must keep the income evaluation form specified by HUD and completed by the recipient. Condition – During the audit we tested 60 samples and noted: • For 2 of the samples tested the calculated tenant contribution resulted in lower housing assistant than the one charged to the program. • For 7 of the samples tested the income evaluation form was not available for review and we could not verify that the housing assistance amount charge to the program was accurate based on the participants’ income. Questioned Cost – Unknown Identification of a Repeat Finding – This is not a repeat finding from the immediate previous audit Cause/Effect – Due to the issues noted above, we could not verify the accuracy of certain tenant contribution calculations and amounts. Recommendation – We recommend that MAP maintains documentation for all income verification including Recertification and Adjustment Notification forms for each program participants.