FAC Explorer

Audit 37035

FY End
2022-06-30
Total Expended
$17.11M
Findings
48
Programs
10
Organization: Archdiocesan Housing Authority (WA)
Year: 2022 Accepted: 2023-06-15
Auditor: Cliftonlarsenallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
28558 2022-001 Significant Deficiency - E
28559 2022-002 Significant Deficiency - N
28560 2022-001 Significant Deficiency - E
28561 2022-002 Significant Deficiency - N
28562 2022-001 Significant Deficiency - E
28563 2022-002 Significant Deficiency - N
28564 2022-001 Significant Deficiency - E
28565 2022-002 Significant Deficiency - N
28566 2022-001 Significant Deficiency - E
28567 2022-002 Significant Deficiency - N
28568 2022-001 Significant Deficiency - E
28569 2022-002 Significant Deficiency - N
28570 2022-001 Significant Deficiency - E
28571 2022-002 Significant Deficiency - N
28572 2022-001 Significant Deficiency - E
28573 2022-002 Significant Deficiency - N
28574 2022-003 Significant Deficiency - I
28575 2022-003 Significant Deficiency - I
28576 2022-003 Significant Deficiency - I
28577 2022-003 Significant Deficiency - I
28578 2022-003 Significant Deficiency - I
28579 2022-003 Significant Deficiency - I
28580 2022-003 Significant Deficiency - I
28581 2022-003 Significant Deficiency - I
605000 2022-001 Significant Deficiency - E
605001 2022-002 Significant Deficiency - N
605002 2022-001 Significant Deficiency - E
605003 2022-002 Significant Deficiency - N
605004 2022-001 Significant Deficiency - E
605005 2022-002 Significant Deficiency - N
605006 2022-001 Significant Deficiency - E
605007 2022-002 Significant Deficiency - N
605008 2022-001 Significant Deficiency - E
605009 2022-002 Significant Deficiency - N
605010 2022-001 Significant Deficiency - E
605011 2022-002 Significant Deficiency - N
605012 2022-001 Significant Deficiency - E
605013 2022-002 Significant Deficiency - N
605014 2022-001 Significant Deficiency - E
605015 2022-002 Significant Deficiency - N
605016 2022-003 Significant Deficiency - I
605017 2022-003 Significant Deficiency - I
605018 2022-003 Significant Deficiency - I
605019 2022-003 Significant Deficiency - I
605020 2022-003 Significant Deficiency - I
605021 2022-003 Significant Deficiency - I
605022 2022-003 Significant Deficiency - I
605023 2022-003 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
14.239 Home Investment Partnerships Program $1.30M Yes 2
14.704 Community Challenge Planning $500,000 - 0
14.182 Section 8 New Construction and Substantial Rehabilitation $264,878 - 0
14.249 Section 8 Moderate Rehabilitation Single Room Occupancy $240,281 - 0
14.235 Supportive Housing Program $202,971 - 0
14.267 Continuum of Care Program $141,442 Yes 1
14.218 Community Development Block Grants/entitlement Grants $78,359 - 0
14.191 Multifamily Housing Service Coordinators $29,513 - 0
64.024 Va Homeless Providers Grant and Per Diem Program $15,716 - 0
10.569 Emergency Food Assistance Program (food Commodities) $6,485 - 0

Contacts

Name Title Type
F56HLRACHSH3 Courtney Smith Auditee
2063285661 Alistair Cerretti Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: 1.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. The Organization has not elected to use the 10-percent de minim.is indirect cost rate as allowed under the Uniform Guidance.2.Pass-through entity identifying numbers are presented where available De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS (14.218) - Balances outstanding at the end of the audit period were 237896. COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS (14.218) - Balances outstanding at the end of the audit period were 102751. COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS (14.218) - Balances outstanding at the end of the audit period were 300000. COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS (14.218) - Balances outstanding at the end of the audit period were 25530. COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS (14.218) - Balances outstanding at the end of the audit period were 2574127. COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS (14.218) - Balances outstanding at the end of the audit period were 333225. COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS (14.218) - Balances outstanding at the end of the audit period were 56239. SUPPORTIVE HOUSING PROGRAM (14.235) - Balances outstanding at the end of the audit period were 200000. HOME INVESTMENT PARTNERSHIPS PROGRAM (14.239) - Balances outstanding at the end of the audit period were 30000. HOME INVESTMENT PARTNERSHIPS PROGRAM (14.239) - Balances outstanding at the end of the audit period were 324674. HOME INVESTMENT PARTNERSHIPS PROGRAM (14.239) - Balances outstanding at the end of the audit period were 598406. HOME INVESTMENT PARTNERSHIPS PROGRAM (14.239) - Balances outstanding at the end of the audit period were 353579. HOME INVESTMENT PARTNERSHIPS PROGRAM (14.239) - Balances outstanding at the end of the audit period were 453551. HOME INVESTMENT PARTNERSHIPS PROGRAM (14.239) - Balances outstanding at the end of the audit period were 169787. HOME INVESTMENT PARTNERSHIPS PROGRAM (14.239) - Balances outstanding at the end of the audit period were 885000. HOME INVESTMENT PARTNERSHIPS PROGRAM (14.239) - Balances outstanding at the end of the audit period were 1299176. SUPPORTIVE HOUSING PROGRAM (14.235) - Balances outstanding at the end of the audit period were 202971.
Title: BASIS OF PRESENTATION Accounting Policies: 1.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. The Organization has not elected to use the 10-percent de minim.is indirect cost rate as allowed under the Uniform Guidance.2.Pass-through entity identifying numbers are presented where available De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of CHS, under programs of the federal government for the year ended June 30, 2022. The information in the 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 CHS, it is not intended to and does not present the financial position, changes in net assets, or cash flows of CHS. Excluded from the schedule are the expenditures of HUD project 127-HH004, Sunrise Court Housing, a wholly owned subsidiary of CHS and HUD project WA 19T791006, Chancery Place, a division of CHS, that pursuant to HUD regulations, have been previously audited as separate organizational units as permitted by the Uniform Guidance, Section ?200.514.

Finding Details

Finding 2022-001
2022 ? 001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The HOME program has income targeting requirements. Only low-income or very low-income persons, as defined in 24 CFR section 92.2, can receive housing assistance (24 CFR section 92.1). Therefore, the participating jurisdiction must determine if each family is income eligible by determining the family?s annual income, including all persons in the household, as provided for in 24 CFR section 92.203. Participating jurisdictions must maintain records for each family assisted (24 CFR section 92.508). Condition: ? Two out of three full certifications with 3rd party verification of information required by the HOME program sampled were not completed ? Two out of ten certifications due during FY22 were not completed as of the date of fieldwork ? Controls over timely and accurate completion of certifications for four out of ten files tested were not found ? Controls over timely completion of re-certifications for four out of seven files tested were not found Questioned costs: None Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Context: Ten tenant files were selected for testing - three new move-ins and seven recertifications Cause: Timely completion and review of certifications were not completed. Effect: The auditor noted no instances ineligible tenants; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required certifications are completed and reviewed in a timely manner as required by HOME regulations. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-002
2022 ? 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: During the period of affordability (i.e., the period for which the nonfederal entity must maintain subsidized housing) for HOME assisted rental housing, on-site inspections must be performed to determine compliance with property standards and verify the information submitted by the owners as required by the HOME program (24 CFR sections 92.209(i), 92.251(f), and 92.504(d)). Condition: ? Five out of ten units tested for HOME housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Ten units were selected for testing Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Cause: Timely completion and review of unit inspections were not completed. Effect: Units may be out of compliance with HOME housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022 ? 001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The HOME program has income targeting requirements. Only low-income or very low-income persons, as defined in 24 CFR section 92.2, can receive housing assistance (24 CFR section 92.1). Therefore, the participating jurisdiction must determine if each family is income eligible by determining the family?s annual income, including all persons in the household, as provided for in 24 CFR section 92.203. Participating jurisdictions must maintain records for each family assisted (24 CFR section 92.508). Condition: ? Two out of three full certifications with 3rd party verification of information required by the HOME program sampled were not completed ? Two out of ten certifications due during FY22 were not completed as of the date of fieldwork ? Controls over timely and accurate completion of certifications for four out of ten files tested were not found ? Controls over timely completion of re-certifications for four out of seven files tested were not found Questioned costs: None Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Context: Ten tenant files were selected for testing - three new move-ins and seven recertifications Cause: Timely completion and review of certifications were not completed. Effect: The auditor noted no instances ineligible tenants; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required certifications are completed and reviewed in a timely manner as required by HOME regulations. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-002
2022 ? 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: During the period of affordability (i.e., the period for which the nonfederal entity must maintain subsidized housing) for HOME assisted rental housing, on-site inspections must be performed to determine compliance with property standards and verify the information submitted by the owners as required by the HOME program (24 CFR sections 92.209(i), 92.251(f), and 92.504(d)). Condition: ? Five out of ten units tested for HOME housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Ten units were selected for testing Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Cause: Timely completion and review of unit inspections were not completed. Effect: Units may be out of compliance with HOME housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022 ? 001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The HOME program has income targeting requirements. Only low-income or very low-income persons, as defined in 24 CFR section 92.2, can receive housing assistance (24 CFR section 92.1). Therefore, the participating jurisdiction must determine if each family is income eligible by determining the family?s annual income, including all persons in the household, as provided for in 24 CFR section 92.203. Participating jurisdictions must maintain records for each family assisted (24 CFR section 92.508). Condition: ? Two out of three full certifications with 3rd party verification of information required by the HOME program sampled were not completed ? Two out of ten certifications due during FY22 were not completed as of the date of fieldwork ? Controls over timely and accurate completion of certifications for four out of ten files tested were not found ? Controls over timely completion of re-certifications for four out of seven files tested were not found Questioned costs: None Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Context: Ten tenant files were selected for testing - three new move-ins and seven recertifications Cause: Timely completion and review of certifications were not completed. Effect: The auditor noted no instances ineligible tenants; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required certifications are completed and reviewed in a timely manner as required by HOME regulations. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-002
2022 ? 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: During the period of affordability (i.e., the period for which the nonfederal entity must maintain subsidized housing) for HOME assisted rental housing, on-site inspections must be performed to determine compliance with property standards and verify the information submitted by the owners as required by the HOME program (24 CFR sections 92.209(i), 92.251(f), and 92.504(d)). Condition: ? Five out of ten units tested for HOME housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Ten units were selected for testing Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Cause: Timely completion and review of unit inspections were not completed. Effect: Units may be out of compliance with HOME housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022 ? 001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The HOME program has income targeting requirements. Only low-income or very low-income persons, as defined in 24 CFR section 92.2, can receive housing assistance (24 CFR section 92.1). Therefore, the participating jurisdiction must determine if each family is income eligible by determining the family?s annual income, including all persons in the household, as provided for in 24 CFR section 92.203. Participating jurisdictions must maintain records for each family assisted (24 CFR section 92.508). Condition: ? Two out of three full certifications with 3rd party verification of information required by the HOME program sampled were not completed ? Two out of ten certifications due during FY22 were not completed as of the date of fieldwork ? Controls over timely and accurate completion of certifications for four out of ten files tested were not found ? Controls over timely completion of re-certifications for four out of seven files tested were not found Questioned costs: None Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Context: Ten tenant files were selected for testing - three new move-ins and seven recertifications Cause: Timely completion and review of certifications were not completed. Effect: The auditor noted no instances ineligible tenants; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required certifications are completed and reviewed in a timely manner as required by HOME regulations. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-002
2022 ? 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: During the period of affordability (i.e., the period for which the nonfederal entity must maintain subsidized housing) for HOME assisted rental housing, on-site inspections must be performed to determine compliance with property standards and verify the information submitted by the owners as required by the HOME program (24 CFR sections 92.209(i), 92.251(f), and 92.504(d)). Condition: ? Five out of ten units tested for HOME housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Ten units were selected for testing Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Cause: Timely completion and review of unit inspections were not completed. Effect: Units may be out of compliance with HOME housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022 ? 001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The HOME program has income targeting requirements. Only low-income or very low-income persons, as defined in 24 CFR section 92.2, can receive housing assistance (24 CFR section 92.1). Therefore, the participating jurisdiction must determine if each family is income eligible by determining the family?s annual income, including all persons in the household, as provided for in 24 CFR section 92.203. Participating jurisdictions must maintain records for each family assisted (24 CFR section 92.508). Condition: ? Two out of three full certifications with 3rd party verification of information required by the HOME program sampled were not completed ? Two out of ten certifications due during FY22 were not completed as of the date of fieldwork ? Controls over timely and accurate completion of certifications for four out of ten files tested were not found ? Controls over timely completion of re-certifications for four out of seven files tested were not found Questioned costs: None Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Context: Ten tenant files were selected for testing - three new move-ins and seven recertifications Cause: Timely completion and review of certifications were not completed. Effect: The auditor noted no instances ineligible tenants; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required certifications are completed and reviewed in a timely manner as required by HOME regulations. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-002
2022 ? 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: During the period of affordability (i.e., the period for which the nonfederal entity must maintain subsidized housing) for HOME assisted rental housing, on-site inspections must be performed to determine compliance with property standards and verify the information submitted by the owners as required by the HOME program (24 CFR sections 92.209(i), 92.251(f), and 92.504(d)). Condition: ? Five out of ten units tested for HOME housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Ten units were selected for testing Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Cause: Timely completion and review of unit inspections were not completed. Effect: Units may be out of compliance with HOME housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022 ? 001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The HOME program has income targeting requirements. Only low-income or very low-income persons, as defined in 24 CFR section 92.2, can receive housing assistance (24 CFR section 92.1). Therefore, the participating jurisdiction must determine if each family is income eligible by determining the family?s annual income, including all persons in the household, as provided for in 24 CFR section 92.203. Participating jurisdictions must maintain records for each family assisted (24 CFR section 92.508). Condition: ? Two out of three full certifications with 3rd party verification of information required by the HOME program sampled were not completed ? Two out of ten certifications due during FY22 were not completed as of the date of fieldwork ? Controls over timely and accurate completion of certifications for four out of ten files tested were not found ? Controls over timely completion of re-certifications for four out of seven files tested were not found Questioned costs: None Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Context: Ten tenant files were selected for testing - three new move-ins and seven recertifications Cause: Timely completion and review of certifications were not completed. Effect: The auditor noted no instances ineligible tenants; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required certifications are completed and reviewed in a timely manner as required by HOME regulations. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-002
2022 ? 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: During the period of affordability (i.e., the period for which the nonfederal entity must maintain subsidized housing) for HOME assisted rental housing, on-site inspections must be performed to determine compliance with property standards and verify the information submitted by the owners as required by the HOME program (24 CFR sections 92.209(i), 92.251(f), and 92.504(d)). Condition: ? Five out of ten units tested for HOME housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Ten units were selected for testing Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Cause: Timely completion and review of unit inspections were not completed. Effect: Units may be out of compliance with HOME housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022 ? 001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The HOME program has income targeting requirements. Only low-income or very low-income persons, as defined in 24 CFR section 92.2, can receive housing assistance (24 CFR section 92.1). Therefore, the participating jurisdiction must determine if each family is income eligible by determining the family?s annual income, including all persons in the household, as provided for in 24 CFR section 92.203. Participating jurisdictions must maintain records for each family assisted (24 CFR section 92.508). Condition: ? Two out of three full certifications with 3rd party verification of information required by the HOME program sampled were not completed ? Two out of ten certifications due during FY22 were not completed as of the date of fieldwork ? Controls over timely and accurate completion of certifications for four out of ten files tested were not found ? Controls over timely completion of re-certifications for four out of seven files tested were not found Questioned costs: None Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Context: Ten tenant files were selected for testing - three new move-ins and seven recertifications Cause: Timely completion and review of certifications were not completed. Effect: The auditor noted no instances ineligible tenants; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required certifications are completed and reviewed in a timely manner as required by HOME regulations. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-002
2022 ? 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: During the period of affordability (i.e., the period for which the nonfederal entity must maintain subsidized housing) for HOME assisted rental housing, on-site inspections must be performed to determine compliance with property standards and verify the information submitted by the owners as required by the HOME program (24 CFR sections 92.209(i), 92.251(f), and 92.504(d)). Condition: ? Five out of ten units tested for HOME housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Ten units were selected for testing Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Cause: Timely completion and review of unit inspections were not completed. Effect: Units may be out of compliance with HOME housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022 ? 001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The HOME program has income targeting requirements. Only low-income or very low-income persons, as defined in 24 CFR section 92.2, can receive housing assistance (24 CFR section 92.1). Therefore, the participating jurisdiction must determine if each family is income eligible by determining the family?s annual income, including all persons in the household, as provided for in 24 CFR section 92.203. Participating jurisdictions must maintain records for each family assisted (24 CFR section 92.508). Condition: ? Two out of three full certifications with 3rd party verification of information required by the HOME program sampled were not completed ? Two out of ten certifications due during FY22 were not completed as of the date of fieldwork ? Controls over timely and accurate completion of certifications for four out of ten files tested were not found ? Controls over timely completion of re-certifications for four out of seven files tested were not found Questioned costs: None Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Context: Ten tenant files were selected for testing - three new move-ins and seven recertifications Cause: Timely completion and review of certifications were not completed. Effect: The auditor noted no instances ineligible tenants; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required certifications are completed and reviewed in a timely manner as required by HOME regulations. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-002
2022 ? 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: During the period of affordability (i.e., the period for which the nonfederal entity must maintain subsidized housing) for HOME assisted rental housing, on-site inspections must be performed to determine compliance with property standards and verify the information submitted by the owners as required by the HOME program (24 CFR sections 92.209(i), 92.251(f), and 92.504(d)). Condition: ? Five out of ten units tested for HOME housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Ten units were selected for testing Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Cause: Timely completion and review of unit inspections were not completed. Effect: Units may be out of compliance with HOME housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-003
2022 ? 003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: CoC Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: ? Verification that Catholic Community Services of Western Washington was not suspended or debarred prior to providing subrecipient federal funds was not documented. Questioned costs: None Context: Subrecipient Award Agreements entered during the fiscal year. Cause: Verification was not completed. Effect: The organization may be out of compliance with federal suspension and debarment requirements Repeat Finding: No Recommendation: We recommend that the entity verify that all subrecipients are not suspended or debarred by reviewing them in SAM.gov and maintaining appropriate documentation. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-003
2022 ? 003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: CoC Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: ? Verification that Catholic Community Services of Western Washington was not suspended or debarred prior to providing subrecipient federal funds was not documented. Questioned costs: None Context: Subrecipient Award Agreements entered during the fiscal year. Cause: Verification was not completed. Effect: The organization may be out of compliance with federal suspension and debarment requirements Repeat Finding: No Recommendation: We recommend that the entity verify that all subrecipients are not suspended or debarred by reviewing them in SAM.gov and maintaining appropriate documentation. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-003
2022 ? 003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: CoC Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: ? Verification that Catholic Community Services of Western Washington was not suspended or debarred prior to providing subrecipient federal funds was not documented. Questioned costs: None Context: Subrecipient Award Agreements entered during the fiscal year. Cause: Verification was not completed. Effect: The organization may be out of compliance with federal suspension and debarment requirements Repeat Finding: No Recommendation: We recommend that the entity verify that all subrecipients are not suspended or debarred by reviewing them in SAM.gov and maintaining appropriate documentation. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-003
2022 ? 003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: CoC Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: ? Verification that Catholic Community Services of Western Washington was not suspended or debarred prior to providing subrecipient federal funds was not documented. Questioned costs: None Context: Subrecipient Award Agreements entered during the fiscal year. Cause: Verification was not completed. Effect: The organization may be out of compliance with federal suspension and debarment requirements Repeat Finding: No Recommendation: We recommend that the entity verify that all subrecipients are not suspended or debarred by reviewing them in SAM.gov and maintaining appropriate documentation. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-003
2022 ? 003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: CoC Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: ? Verification that Catholic Community Services of Western Washington was not suspended or debarred prior to providing subrecipient federal funds was not documented. Questioned costs: None Context: Subrecipient Award Agreements entered during the fiscal year. Cause: Verification was not completed. Effect: The organization may be out of compliance with federal suspension and debarment requirements Repeat Finding: No Recommendation: We recommend that the entity verify that all subrecipients are not suspended or debarred by reviewing them in SAM.gov and maintaining appropriate documentation. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-003
2022 ? 003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: CoC Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: ? Verification that Catholic Community Services of Western Washington was not suspended or debarred prior to providing subrecipient federal funds was not documented. Questioned costs: None Context: Subrecipient Award Agreements entered during the fiscal year. Cause: Verification was not completed. Effect: The organization may be out of compliance with federal suspension and debarment requirements Repeat Finding: No Recommendation: We recommend that the entity verify that all subrecipients are not suspended or debarred by reviewing them in SAM.gov and maintaining appropriate documentation. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-003
2022 ? 003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: CoC Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: ? Verification that Catholic Community Services of Western Washington was not suspended or debarred prior to providing subrecipient federal funds was not documented. Questioned costs: None Context: Subrecipient Award Agreements entered during the fiscal year. Cause: Verification was not completed. Effect: The organization may be out of compliance with federal suspension and debarment requirements Repeat Finding: No Recommendation: We recommend that the entity verify that all subrecipients are not suspended or debarred by reviewing them in SAM.gov and maintaining appropriate documentation. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-003
2022 ? 003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: CoC Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: ? Verification that Catholic Community Services of Western Washington was not suspended or debarred prior to providing subrecipient federal funds was not documented. Questioned costs: None Context: Subrecipient Award Agreements entered during the fiscal year. Cause: Verification was not completed. Effect: The organization may be out of compliance with federal suspension and debarment requirements Repeat Finding: No Recommendation: We recommend that the entity verify that all subrecipients are not suspended or debarred by reviewing them in SAM.gov and maintaining appropriate documentation. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022 ? 001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The HOME program has income targeting requirements. Only low-income or very low-income persons, as defined in 24 CFR section 92.2, can receive housing assistance (24 CFR section 92.1). Therefore, the participating jurisdiction must determine if each family is income eligible by determining the family?s annual income, including all persons in the household, as provided for in 24 CFR section 92.203. Participating jurisdictions must maintain records for each family assisted (24 CFR section 92.508). Condition: ? Two out of three full certifications with 3rd party verification of information required by the HOME program sampled were not completed ? Two out of ten certifications due during FY22 were not completed as of the date of fieldwork ? Controls over timely and accurate completion of certifications for four out of ten files tested were not found ? Controls over timely completion of re-certifications for four out of seven files tested were not found Questioned costs: None Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Context: Ten tenant files were selected for testing - three new move-ins and seven recertifications Cause: Timely completion and review of certifications were not completed. Effect: The auditor noted no instances ineligible tenants; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required certifications are completed and reviewed in a timely manner as required by HOME regulations. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-002
2022 ? 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: During the period of affordability (i.e., the period for which the nonfederal entity must maintain subsidized housing) for HOME assisted rental housing, on-site inspections must be performed to determine compliance with property standards and verify the information submitted by the owners as required by the HOME program (24 CFR sections 92.209(i), 92.251(f), and 92.504(d)). Condition: ? Five out of ten units tested for HOME housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Ten units were selected for testing Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Cause: Timely completion and review of unit inspections were not completed. Effect: Units may be out of compliance with HOME housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022 ? 001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The HOME program has income targeting requirements. Only low-income or very low-income persons, as defined in 24 CFR section 92.2, can receive housing assistance (24 CFR section 92.1). Therefore, the participating jurisdiction must determine if each family is income eligible by determining the family?s annual income, including all persons in the household, as provided for in 24 CFR section 92.203. Participating jurisdictions must maintain records for each family assisted (24 CFR section 92.508). Condition: ? Two out of three full certifications with 3rd party verification of information required by the HOME program sampled were not completed ? Two out of ten certifications due during FY22 were not completed as of the date of fieldwork ? Controls over timely and accurate completion of certifications for four out of ten files tested were not found ? Controls over timely completion of re-certifications for four out of seven files tested were not found Questioned costs: None Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Context: Ten tenant files were selected for testing - three new move-ins and seven recertifications Cause: Timely completion and review of certifications were not completed. Effect: The auditor noted no instances ineligible tenants; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required certifications are completed and reviewed in a timely manner as required by HOME regulations. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-002
2022 ? 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: During the period of affordability (i.e., the period for which the nonfederal entity must maintain subsidized housing) for HOME assisted rental housing, on-site inspections must be performed to determine compliance with property standards and verify the information submitted by the owners as required by the HOME program (24 CFR sections 92.209(i), 92.251(f), and 92.504(d)). Condition: ? Five out of ten units tested for HOME housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Ten units were selected for testing Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Cause: Timely completion and review of unit inspections were not completed. Effect: Units may be out of compliance with HOME housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022 ? 001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The HOME program has income targeting requirements. Only low-income or very low-income persons, as defined in 24 CFR section 92.2, can receive housing assistance (24 CFR section 92.1). Therefore, the participating jurisdiction must determine if each family is income eligible by determining the family?s annual income, including all persons in the household, as provided for in 24 CFR section 92.203. Participating jurisdictions must maintain records for each family assisted (24 CFR section 92.508). Condition: ? Two out of three full certifications with 3rd party verification of information required by the HOME program sampled were not completed ? Two out of ten certifications due during FY22 were not completed as of the date of fieldwork ? Controls over timely and accurate completion of certifications for four out of ten files tested were not found ? Controls over timely completion of re-certifications for four out of seven files tested were not found Questioned costs: None Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Context: Ten tenant files were selected for testing - three new move-ins and seven recertifications Cause: Timely completion and review of certifications were not completed. Effect: The auditor noted no instances ineligible tenants; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required certifications are completed and reviewed in a timely manner as required by HOME regulations. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-002
2022 ? 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: During the period of affordability (i.e., the period for which the nonfederal entity must maintain subsidized housing) for HOME assisted rental housing, on-site inspections must be performed to determine compliance with property standards and verify the information submitted by the owners as required by the HOME program (24 CFR sections 92.209(i), 92.251(f), and 92.504(d)). Condition: ? Five out of ten units tested for HOME housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Ten units were selected for testing Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Cause: Timely completion and review of unit inspections were not completed. Effect: Units may be out of compliance with HOME housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022 ? 001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The HOME program has income targeting requirements. Only low-income or very low-income persons, as defined in 24 CFR section 92.2, can receive housing assistance (24 CFR section 92.1). Therefore, the participating jurisdiction must determine if each family is income eligible by determining the family?s annual income, including all persons in the household, as provided for in 24 CFR section 92.203. Participating jurisdictions must maintain records for each family assisted (24 CFR section 92.508). Condition: ? Two out of three full certifications with 3rd party verification of information required by the HOME program sampled were not completed ? Two out of ten certifications due during FY22 were not completed as of the date of fieldwork ? Controls over timely and accurate completion of certifications for four out of ten files tested were not found ? Controls over timely completion of re-certifications for four out of seven files tested were not found Questioned costs: None Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Context: Ten tenant files were selected for testing - three new move-ins and seven recertifications Cause: Timely completion and review of certifications were not completed. Effect: The auditor noted no instances ineligible tenants; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required certifications are completed and reviewed in a timely manner as required by HOME regulations. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-002
2022 ? 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: During the period of affordability (i.e., the period for which the nonfederal entity must maintain subsidized housing) for HOME assisted rental housing, on-site inspections must be performed to determine compliance with property standards and verify the information submitted by the owners as required by the HOME program (24 CFR sections 92.209(i), 92.251(f), and 92.504(d)). Condition: ? Five out of ten units tested for HOME housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Ten units were selected for testing Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Cause: Timely completion and review of unit inspections were not completed. Effect: Units may be out of compliance with HOME housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022 ? 001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The HOME program has income targeting requirements. Only low-income or very low-income persons, as defined in 24 CFR section 92.2, can receive housing assistance (24 CFR section 92.1). Therefore, the participating jurisdiction must determine if each family is income eligible by determining the family?s annual income, including all persons in the household, as provided for in 24 CFR section 92.203. Participating jurisdictions must maintain records for each family assisted (24 CFR section 92.508). Condition: ? Two out of three full certifications with 3rd party verification of information required by the HOME program sampled were not completed ? Two out of ten certifications due during FY22 were not completed as of the date of fieldwork ? Controls over timely and accurate completion of certifications for four out of ten files tested were not found ? Controls over timely completion of re-certifications for four out of seven files tested were not found Questioned costs: None Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Context: Ten tenant files were selected for testing - three new move-ins and seven recertifications Cause: Timely completion and review of certifications were not completed. Effect: The auditor noted no instances ineligible tenants; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required certifications are completed and reviewed in a timely manner as required by HOME regulations. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-002
2022 ? 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: During the period of affordability (i.e., the period for which the nonfederal entity must maintain subsidized housing) for HOME assisted rental housing, on-site inspections must be performed to determine compliance with property standards and verify the information submitted by the owners as required by the HOME program (24 CFR sections 92.209(i), 92.251(f), and 92.504(d)). Condition: ? Five out of ten units tested for HOME housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Ten units were selected for testing Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Cause: Timely completion and review of unit inspections were not completed. Effect: Units may be out of compliance with HOME housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022 ? 001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The HOME program has income targeting requirements. Only low-income or very low-income persons, as defined in 24 CFR section 92.2, can receive housing assistance (24 CFR section 92.1). Therefore, the participating jurisdiction must determine if each family is income eligible by determining the family?s annual income, including all persons in the household, as provided for in 24 CFR section 92.203. Participating jurisdictions must maintain records for each family assisted (24 CFR section 92.508). Condition: ? Two out of three full certifications with 3rd party verification of information required by the HOME program sampled were not completed ? Two out of ten certifications due during FY22 were not completed as of the date of fieldwork ? Controls over timely and accurate completion of certifications for four out of ten files tested were not found ? Controls over timely completion of re-certifications for four out of seven files tested were not found Questioned costs: None Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Context: Ten tenant files were selected for testing - three new move-ins and seven recertifications Cause: Timely completion and review of certifications were not completed. Effect: The auditor noted no instances ineligible tenants; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required certifications are completed and reviewed in a timely manner as required by HOME regulations. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-002
2022 ? 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: During the period of affordability (i.e., the period for which the nonfederal entity must maintain subsidized housing) for HOME assisted rental housing, on-site inspections must be performed to determine compliance with property standards and verify the information submitted by the owners as required by the HOME program (24 CFR sections 92.209(i), 92.251(f), and 92.504(d)). Condition: ? Five out of ten units tested for HOME housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Ten units were selected for testing Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Cause: Timely completion and review of unit inspections were not completed. Effect: Units may be out of compliance with HOME housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022 ? 001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The HOME program has income targeting requirements. Only low-income or very low-income persons, as defined in 24 CFR section 92.2, can receive housing assistance (24 CFR section 92.1). Therefore, the participating jurisdiction must determine if each family is income eligible by determining the family?s annual income, including all persons in the household, as provided for in 24 CFR section 92.203. Participating jurisdictions must maintain records for each family assisted (24 CFR section 92.508). Condition: ? Two out of three full certifications with 3rd party verification of information required by the HOME program sampled were not completed ? Two out of ten certifications due during FY22 were not completed as of the date of fieldwork ? Controls over timely and accurate completion of certifications for four out of ten files tested were not found ? Controls over timely completion of re-certifications for four out of seven files tested were not found Questioned costs: None Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Context: Ten tenant files were selected for testing - three new move-ins and seven recertifications Cause: Timely completion and review of certifications were not completed. Effect: The auditor noted no instances ineligible tenants; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required certifications are completed and reviewed in a timely manner as required by HOME regulations. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-002
2022 ? 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: During the period of affordability (i.e., the period for which the nonfederal entity must maintain subsidized housing) for HOME assisted rental housing, on-site inspections must be performed to determine compliance with property standards and verify the information submitted by the owners as required by the HOME program (24 CFR sections 92.209(i), 92.251(f), and 92.504(d)). Condition: ? Five out of ten units tested for HOME housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Ten units were selected for testing Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Cause: Timely completion and review of unit inspections were not completed. Effect: Units may be out of compliance with HOME housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
2022 ? 001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The HOME program has income targeting requirements. Only low-income or very low-income persons, as defined in 24 CFR section 92.2, can receive housing assistance (24 CFR section 92.1). Therefore, the participating jurisdiction must determine if each family is income eligible by determining the family?s annual income, including all persons in the household, as provided for in 24 CFR section 92.203. Participating jurisdictions must maintain records for each family assisted (24 CFR section 92.508). Condition: ? Two out of three full certifications with 3rd party verification of information required by the HOME program sampled were not completed ? Two out of ten certifications due during FY22 were not completed as of the date of fieldwork ? Controls over timely and accurate completion of certifications for four out of ten files tested were not found ? Controls over timely completion of re-certifications for four out of seven files tested were not found Questioned costs: None Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Context: Ten tenant files were selected for testing - three new move-ins and seven recertifications Cause: Timely completion and review of certifications were not completed. Effect: The auditor noted no instances ineligible tenants; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required certifications are completed and reviewed in a timely manner as required by HOME regulations. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-002
2022 ? 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: HOME Investment Partnerships Program Assistance Listing Number: 14.239 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: During the period of affordability (i.e., the period for which the nonfederal entity must maintain subsidized housing) for HOME assisted rental housing, on-site inspections must be performed to determine compliance with property standards and verify the information submitted by the owners as required by the HOME program (24 CFR sections 92.209(i), 92.251(f), and 92.504(d)). Condition: ? Five out of ten units tested for HOME housing quality requirements did not have evidence on unit inspections Questioned costs: None Context: Ten units were selected for testing Section III ? Findings and Questioned Costs ? Major Federal Programs (Continued) Cause: Timely completion and review of unit inspections were not completed. Effect: Units may be out of compliance with HOME housing quality standards Repeat Finding: No Recommendation: We recommend that policies and procedures are implemented to ensure required unit inspections are completed and reviewed timely and that any needed repairs are completed timely. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-003
2022 ? 003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: CoC Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: ? Verification that Catholic Community Services of Western Washington was not suspended or debarred prior to providing subrecipient federal funds was not documented. Questioned costs: None Context: Subrecipient Award Agreements entered during the fiscal year. Cause: Verification was not completed. Effect: The organization may be out of compliance with federal suspension and debarment requirements Repeat Finding: No Recommendation: We recommend that the entity verify that all subrecipients are not suspended or debarred by reviewing them in SAM.gov and maintaining appropriate documentation. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-003
2022 ? 003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: CoC Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: ? Verification that Catholic Community Services of Western Washington was not suspended or debarred prior to providing subrecipient federal funds was not documented. Questioned costs: None Context: Subrecipient Award Agreements entered during the fiscal year. Cause: Verification was not completed. Effect: The organization may be out of compliance with federal suspension and debarment requirements Repeat Finding: No Recommendation: We recommend that the entity verify that all subrecipients are not suspended or debarred by reviewing them in SAM.gov and maintaining appropriate documentation. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-003
2022 ? 003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: CoC Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: ? Verification that Catholic Community Services of Western Washington was not suspended or debarred prior to providing subrecipient federal funds was not documented. Questioned costs: None Context: Subrecipient Award Agreements entered during the fiscal year. Cause: Verification was not completed. Effect: The organization may be out of compliance with federal suspension and debarment requirements Repeat Finding: No Recommendation: We recommend that the entity verify that all subrecipients are not suspended or debarred by reviewing them in SAM.gov and maintaining appropriate documentation. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-003
2022 ? 003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: CoC Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: ? Verification that Catholic Community Services of Western Washington was not suspended or debarred prior to providing subrecipient federal funds was not documented. Questioned costs: None Context: Subrecipient Award Agreements entered during the fiscal year. Cause: Verification was not completed. Effect: The organization may be out of compliance with federal suspension and debarment requirements Repeat Finding: No Recommendation: We recommend that the entity verify that all subrecipients are not suspended or debarred by reviewing them in SAM.gov and maintaining appropriate documentation. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-003
2022 ? 003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: CoC Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: ? Verification that Catholic Community Services of Western Washington was not suspended or debarred prior to providing subrecipient federal funds was not documented. Questioned costs: None Context: Subrecipient Award Agreements entered during the fiscal year. Cause: Verification was not completed. Effect: The organization may be out of compliance with federal suspension and debarment requirements Repeat Finding: No Recommendation: We recommend that the entity verify that all subrecipients are not suspended or debarred by reviewing them in SAM.gov and maintaining appropriate documentation. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-003
2022 ? 003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: CoC Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: ? Verification that Catholic Community Services of Western Washington was not suspended or debarred prior to providing subrecipient federal funds was not documented. Questioned costs: None Context: Subrecipient Award Agreements entered during the fiscal year. Cause: Verification was not completed. Effect: The organization may be out of compliance with federal suspension and debarment requirements Repeat Finding: No Recommendation: We recommend that the entity verify that all subrecipients are not suspended or debarred by reviewing them in SAM.gov and maintaining appropriate documentation. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-003
2022 ? 003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: CoC Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: ? Verification that Catholic Community Services of Western Washington was not suspended or debarred prior to providing subrecipient federal funds was not documented. Questioned costs: None Context: Subrecipient Award Agreements entered during the fiscal year. Cause: Verification was not completed. Effect: The organization may be out of compliance with federal suspension and debarment requirements Repeat Finding: No Recommendation: We recommend that the entity verify that all subrecipients are not suspended or debarred by reviewing them in SAM.gov and maintaining appropriate documentation. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-003
2022 ? 003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: CoC Continuum of Care Assistance Listing Number: 14.267 Federal Award Identification Number and Year: Various Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: ? Verification that Catholic Community Services of Western Washington was not suspended or debarred prior to providing subrecipient federal funds was not documented. Questioned costs: None Context: Subrecipient Award Agreements entered during the fiscal year. Cause: Verification was not completed. Effect: The organization may be out of compliance with federal suspension and debarment requirements Repeat Finding: No Recommendation: We recommend that the entity verify that all subrecipients are not suspended or debarred by reviewing them in SAM.gov and maintaining appropriate documentation. Views of responsible officials: There is no disagreement with the audit finding.