Audit 372194

FY End
2024-12-31
Total Expended
$8.72M
Findings
3
Programs
5
Organization: Community Housing Partnership (CA)
Year: 2024 Accepted: 2025-11-15

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
1162412 2024-003 Material Weakness Yes L
1162413 2024-003 Material Weakness Yes L
1162414 2024-003 Material Weakness Yes L

Contacts

Name Title Type
P38VHHLNEHB1 Leo Levenson Auditee
4157600579 Nicki Donlon Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the expenditures on an accrual basis of Community Housing Partnership and Affiliates dba HomeRise (a California non-profit public benefit corporation) under programs of the federal government for the year ended December 31, 2024. The information in the Schedule is presented in accordance with the requirements of Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of the basic consolidated financial statements. For purposes of the Schedule, federal awards include all sub awards to the Organization by nonfederal organizations pursuant to federal grants, contract and similar agreements.
Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards; wherein certain types of expenditures are not allowed. Assistance Listing numbers (AL No.) are provided when available. The Organization elected not to use the de minimis indirect cost rate.
Expenditures reported in the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards; wherein certain types of expenditures are not allowed. Assistance Listing numbers and Pass-Through Entity Identification Numbers are provided when available.
HUD and are included in the Schedule. AL No. Progr am Title Loans Received in 2024 Prior Year Loans With Continuing Compliance Requirements Total Outstanding Loans 14.254 Community Development Block Grant/Special Purpose Grants (Recovery Act Funded) $ - $ 1,500,000 $ 1,500,000

Finding Details

Internal Controls Over Rent Reasonableness - Significant Deficiency Criteria: Internal controls should be in place to provide reasonable assurance that rents paid for with grant funds are reasonable in relation to rent being charged in the area for comparable space. Condition: The Organization did not have a documented procedure supporting how rent reasonableness is documented and maintained in the tenant files to provide documentation of compliance with the criteria. Questioned Costs: None Effect or Potential Effect: The Organization could potentially not be in compliance with the requirement to ensure that grant funds to pay rent were used for reasonable rent in relation to comparable rent in the area. Cause: The Organization did not have an adequate control in place for the review by a supervisor of to ensure documentation that reasonable rent was being charged was in each file. Recommendations: We recommend that the Organization implement procedures for supervisor review and approval of documentation of reasonable rental rates be included in tenant files. Views of Responsible Officials and Planned Corrective Action: CHP concurs with the finding and will be updating internal controls to include evidence of appropriate reviews and approvals of rent reasonableness.