Audit 41632

FY End
2022-06-30
Total Expended
$5.20M
Findings
84
Programs
5
Year: 2022 Accepted: 2023-05-15

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
45778 2022-001 - - E
45779 2022-002 - - N
45780 2022-003 Material Weakness - P
45781 2022-001 - - E
45782 2022-002 - - N
45783 2022-003 Material Weakness - P
45784 2022-001 - - E
45785 2022-002 - - N
45786 2022-003 Material Weakness - P
45787 2022-001 - - E
45788 2022-002 - - N
45789 2022-003 Material Weakness - P
45790 2022-001 - - E
45791 2022-002 - - N
45792 2022-003 Material Weakness - P
45793 2022-001 - - E
45794 2022-002 - - N
45795 2022-003 Material Weakness - P
45796 2022-001 - - E
45797 2022-002 - - N
45798 2022-003 Material Weakness - P
45799 2022-001 - - E
45800 2022-002 - - N
45801 2022-003 Material Weakness - P
45802 2022-001 - - E
45803 2022-002 - - N
45804 2022-003 Material Weakness - P
45805 2022-001 - - E
45806 2022-002 - - N
45807 2022-003 Material Weakness - P
45808 2022-001 - - E
45809 2022-002 - Yes N
45810 2022-003 Material Weakness - P
45811 2022-001 - - E
45812 2022-002 - Yes N
45813 2022-003 Material Weakness - P
45814 2022-001 - - E
45815 2022-002 - Yes N
45816 2022-003 Material Weakness - P
45817 2022-001 - - E
45818 2022-002 - Yes N
45819 2022-003 Material Weakness - P
622220 2022-001 - - E
622221 2022-002 - - N
622222 2022-003 Material Weakness - P
622223 2022-001 - - E
622224 2022-002 - - N
622225 2022-003 Material Weakness - P
622226 2022-001 - - E
622227 2022-002 - - N
622228 2022-003 Material Weakness - P
622229 2022-001 - - E
622230 2022-002 - - N
622231 2022-003 Material Weakness - P
622232 2022-001 - - E
622233 2022-002 - - N
622234 2022-003 Material Weakness - P
622235 2022-001 - - E
622236 2022-002 - - N
622237 2022-003 Material Weakness - P
622238 2022-001 - - E
622239 2022-002 - - N
622240 2022-003 Material Weakness - P
622241 2022-001 - - E
622242 2022-002 - - N
622243 2022-003 Material Weakness - P
622244 2022-001 - - E
622245 2022-002 - - N
622246 2022-003 Material Weakness - P
622247 2022-001 - - E
622248 2022-002 - - N
622249 2022-003 Material Weakness - P
622250 2022-001 - - E
622251 2022-002 - Yes N
622252 2022-003 Material Weakness - P
622253 2022-001 - - E
622254 2022-002 - Yes N
622255 2022-003 Material Weakness - P
622256 2022-001 - - E
622257 2022-002 - Yes N
622258 2022-003 Material Weakness - P
622259 2022-001 - - E
622260 2022-002 - Yes N
622261 2022-003 Material Weakness - P

Contacts

Name Title Type
FM4KKNEARTL4 Steve Nass Auditee
5038567058 Andy Maffia Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Catholic Community Services Foundation (the Organization) under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Organization has forgivable loans that have continuing compliance requirements included in the Schedule. The ending balances of both the loans and the forgivable loans reported in the Schedule are as follows at June 30,2022:.Community Development Block Grants/Entitlement Grants 14.218 $ 501,832 HOME Investment Partnerships Program 14.239 3,760,705
Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Catholic Community Services Foundation (the Organization) under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. 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 and/or OMB Circular A-122, Cost Principles for Non-Profit Organizations, herein certain types of expenditures are not allowable or are limited as to reimbursement.Loan guarantees are reported in the Schedule at the beginning balance of each outstanding loan.

Finding Details

Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant?s annual income. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Of the 11 tenant files tested, 8 tenants? annual recertifications were not completed timely, 2 were not completed before issuance of the report and 1 was a new tenant which complied with requirements. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and the third-party failed to complete the annual recertifications timely. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization should perform annual recertifications timely.
Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 6 were in compliance and 6 were out of compliance as of June 30, 2022. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely.
Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes.
Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant?s annual income. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Of the 11 tenant files tested, 8 tenants? annual recertifications were not completed timely, 2 were not completed before issuance of the report and 1 was a new tenant which complied with requirements. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and the third-party failed to complete the annual recertifications timely. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization should perform annual recertifications timely.
Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 6 were in compliance and 6 were out of compliance as of June 30, 2022. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely.
Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes.
Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant?s annual income. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Of the 11 tenant files tested, 8 tenants? annual recertifications were not completed timely, 2 were not completed before issuance of the report and 1 was a new tenant which complied with requirements. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and the third-party failed to complete the annual recertifications timely. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization should perform annual recertifications timely.
Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 6 were in compliance and 6 were out of compliance as of June 30, 2022. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely.
Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes.
Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant?s annual income. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Of the 11 tenant files tested, 8 tenants? annual recertifications were not completed timely, 2 were not completed before issuance of the report and 1 was a new tenant which complied with requirements. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and the third-party failed to complete the annual recertifications timely. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization should perform annual recertifications timely.
Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 6 were in compliance and 6 were out of compliance as of June 30, 2022. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely.
Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes.
Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant?s annual income. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Of the 11 tenant files tested, 8 tenants? annual recertifications were not completed timely, 2 were not completed before issuance of the report and 1 was a new tenant which complied with requirements. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and the third-party failed to complete the annual recertifications timely. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization should perform annual recertifications timely.
Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 6 were in compliance and 6 were out of compliance as of June 30, 2022. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely.
Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes.
Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant?s annual income. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Of the 11 tenant files tested, 8 tenants? annual recertifications were not completed timely, 2 were not completed before issuance of the report and 1 was a new tenant which complied with requirements. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and the third-party failed to complete the annual recertifications timely. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization should perform annual recertifications timely.
Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 6 were in compliance and 6 were out of compliance as of June 30, 2022. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely.
Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes.
Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant?s annual income. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Of the 11 tenant files tested, 8 tenants? annual recertifications were not completed timely, 2 were not completed before issuance of the report and 1 was a new tenant which complied with requirements. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and the third-party failed to complete the annual recertifications timely. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization should perform annual recertifications timely.
Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 6 were in compliance and 6 were out of compliance as of June 30, 2022. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely.
Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes.
Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant?s annual income. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Of the 11 tenant files tested, 8 tenants? annual recertifications were not completed timely, 2 were not completed before issuance of the report and 1 was a new tenant which complied with requirements. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and the third-party failed to complete the annual recertifications timely. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization should perform annual recertifications timely.
Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 6 were in compliance and 6 were out of compliance as of June 30, 2022. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely.
Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes.
Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant?s annual income. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Of the 11 tenant files tested, 8 tenants? annual recertifications were not completed timely, 2 were not completed before issuance of the report and 1 was a new tenant which complied with requirements. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and the third-party failed to complete the annual recertifications timely. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization should perform annual recertifications timely.
Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 6 were in compliance and 6 were out of compliance as of June 30, 2022. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely.
Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes.
Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant?s annual income. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Of the 11 tenant files tested, 8 tenants? annual recertifications were not completed timely, 2 were not completed before issuance of the report and 1 was a new tenant which complied with requirements. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and the third-party failed to complete the annual recertifications timely. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization should perform annual recertifications timely.
Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 6 were in compliance and 6 were out of compliance as of June 30, 2022. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely.
Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes.
Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant?s annual income. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Of the 11 tenant files tested, 8 tenants? annual recertifications were not completed timely, 2 were not completed before issuance of the report and 1 was a new tenant which complied with requirements. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and the third-party failed to complete the annual recertifications timely. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization should perform annual recertifications timely.
Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 6 were in compliance and 6 were out of compliance as of June 30, 2022. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely.
Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes.
Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant?s annual income. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Of the 11 tenant files tested, 8 tenants? annual recertifications were not completed timely, 2 were not completed before issuance of the report and 1 was a new tenant which complied with requirements. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and the third-party failed to complete the annual recertifications timely. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization should perform annual recertifications timely.
Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 6 were in compliance and 6 were out of compliance as of June 30, 2022. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely.
Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes.
Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant?s annual income. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Of the 11 tenant files tested, 8 tenants? annual recertifications were not completed timely, 2 were not completed before issuance of the report and 1 was a new tenant which complied with requirements. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and the third-party failed to complete the annual recertifications timely. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization should perform annual recertifications timely.
Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 6 were in compliance and 6 were out of compliance as of June 30, 2022. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely.
Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes.
Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant?s annual income. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Of the 11 tenant files tested, 8 tenants? annual recertifications were not completed timely, 2 were not completed before issuance of the report and 1 was a new tenant which complied with requirements. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and the third-party failed to complete the annual recertifications timely. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization should perform annual recertifications timely.
Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 6 were in compliance and 6 were out of compliance as of June 30, 2022. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely.
Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes.
Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant?s annual income. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Of the 11 tenant files tested, 8 tenants? annual recertifications were not completed timely, 2 were not completed before issuance of the report and 1 was a new tenant which complied with requirements. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and the third-party failed to complete the annual recertifications timely. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization should perform annual recertifications timely.
Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 6 were in compliance and 6 were out of compliance as of June 30, 2022. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely.
Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes.
Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant?s annual income. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Of the 11 tenant files tested, 8 tenants? annual recertifications were not completed timely, 2 were not completed before issuance of the report and 1 was a new tenant which complied with requirements. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and the third-party failed to complete the annual recertifications timely. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization should perform annual recertifications timely.
Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 6 were in compliance and 6 were out of compliance as of June 30, 2022. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely.
Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes.
Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant?s annual income. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Of the 11 tenant files tested, 8 tenants? annual recertifications were not completed timely, 2 were not completed before issuance of the report and 1 was a new tenant which complied with requirements. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and the third-party failed to complete the annual recertifications timely. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization should perform annual recertifications timely.
Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 6 were in compliance and 6 were out of compliance as of June 30, 2022. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely.
Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes.
Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant?s annual income. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Of the 11 tenant files tested, 8 tenants? annual recertifications were not completed timely, 2 were not completed before issuance of the report and 1 was a new tenant which complied with requirements. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and the third-party failed to complete the annual recertifications timely. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization should perform annual recertifications timely.
Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 6 were in compliance and 6 were out of compliance as of June 30, 2022. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely.
Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes.
Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant?s annual income. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Of the 11 tenant files tested, 8 tenants? annual recertifications were not completed timely, 2 were not completed before issuance of the report and 1 was a new tenant which complied with requirements. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and the third-party failed to complete the annual recertifications timely. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization should perform annual recertifications timely.
Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 6 were in compliance and 6 were out of compliance as of June 30, 2022. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely.
Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes.
Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant?s annual income. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Of the 11 tenant files tested, 8 tenants? annual recertifications were not completed timely, 2 were not completed before issuance of the report and 1 was a new tenant which complied with requirements. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and the third-party failed to complete the annual recertifications timely. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization should perform annual recertifications timely.
Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 6 were in compliance and 6 were out of compliance as of June 30, 2022. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely.
Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes.
Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant?s annual income. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Of the 11 tenant files tested, 8 tenants? annual recertifications were not completed timely, 2 were not completed before issuance of the report and 1 was a new tenant which complied with requirements. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and the third-party failed to complete the annual recertifications timely. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization should perform annual recertifications timely.
Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 6 were in compliance and 6 were out of compliance as of June 30, 2022. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely.
Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes.
Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant?s annual income. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Of the 11 tenant files tested, 8 tenants? annual recertifications were not completed timely, 2 were not completed before issuance of the report and 1 was a new tenant which complied with requirements. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and the third-party failed to complete the annual recertifications timely. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization should perform annual recertifications timely.
Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 6 were in compliance and 6 were out of compliance as of June 30, 2022. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely.
Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes.
Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant?s annual income. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Of the 11 tenant files tested, 8 tenants? annual recertifications were not completed timely, 2 were not completed before issuance of the report and 1 was a new tenant which complied with requirements. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and the third-party failed to complete the annual recertifications timely. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization should perform annual recertifications timely.
Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 6 were in compliance and 6 were out of compliance as of June 30, 2022. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely.
Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes.
Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant?s annual income. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Of the 11 tenant files tested, 8 tenants? annual recertifications were not completed timely, 2 were not completed before issuance of the report and 1 was a new tenant which complied with requirements. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and the third-party failed to complete the annual recertifications timely. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization should perform annual recertifications timely.
Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 6 were in compliance and 6 were out of compliance as of June 30, 2022. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely.
Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes.
Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant?s annual income. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Of the 11 tenant files tested, 8 tenants? annual recertifications were not completed timely, 2 were not completed before issuance of the report and 1 was a new tenant which complied with requirements. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and the third-party failed to complete the annual recertifications timely. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization should perform annual recertifications timely.
Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 6 were in compliance and 6 were out of compliance as of June 30, 2022. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely.
Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes.
Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant?s annual income. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Of the 11 tenant files tested, 8 tenants? annual recertifications were not completed timely, 2 were not completed before issuance of the report and 1 was a new tenant which complied with requirements. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and the third-party failed to complete the annual recertifications timely. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization should perform annual recertifications timely.
Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 6 were in compliance and 6 were out of compliance as of June 30, 2022. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely.
Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes.
Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant?s annual income. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Of the 11 tenant files tested, 8 tenants? annual recertifications were not completed timely, 2 were not completed before issuance of the report and 1 was a new tenant which complied with requirements. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and the third-party failed to complete the annual recertifications timely. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization should perform annual recertifications timely.
Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 6 were in compliance and 6 were out of compliance as of June 30, 2022. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely.
Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes.
Criteria: 2 CFR Part 92.252(h) stipulates each year during the period of affordability, the project owner must re-examine each tenant?s annual income. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Of the 11 tenant files tested, 8 tenants? annual recertifications were not completed timely, 2 were not completed before issuance of the report and 1 was a new tenant which complied with requirements. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and the third-party failed to complete the annual recertifications timely. Effect: Annual recertifications were not performed timely which could allow ineligible tenants to remain on the program. Questioned Costs: None Recommendation: The Organization should perform annual recertifications timely.
Criteria: During the period off affordability (i.e., the period for which the non-Federal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than: (a) every 3 years for projects containing 1 to 4 units, (b) every 2 years for projects containing 5 to 25 units, and (c) every year for projects containing 26 or more units. The participating jurisdiction must perform on-site inspections of rental housing occupied by tenants receiving HOME-assisted tenant-based rental assistance to determine compliance with housing quality standards (24 CFR 92.209(i), 92.251(f), and 92.504(d)). Condition: Of the 12 properties tested, 6 were in compliance and 6 were out of compliance as of June 30, 2022. Cause: The Organization is responsible for contacting the City of Salem (the City) and Oregon Housing and Community Services (OHCS) to schedule the inspections timely but there were delays caused by the COVID-19 Pandemic. Effect: Units could be out of compliance with housing quality standards. Questioned Costs: None Recommendations: We recommend the Organization set up a schedule and tracking system in order to contact the City and OHCS in advance of the due date of inspections in order to allow the City and OHCS sufficient time to complete the inspections timely.
Criteria: 2 CFR Part 200.303 establishes internal control requirements over federal awards that provides reasonable assurance the entity is managing the federal award in compliance with Federal Statutes. Condition: The Organization contracted with a third party to determine eligibility of tenants. During the year, the third party failed to complete annual recertifications timely. Internal controls should be present to monitor the activities of the third party to ensure timely completion of recertifications. Cause: The Organization relied on a third-party provider to perform the work they were contracted to perform and did not implement internal controls to monitor the services provided to ensure they complied with Federal Statutes. Effect: Annual recertifications were not performed timely. Questioned Costs: None Recommendations: The Organization should implement internal controls to monitor the activities of third-party providers to ensure the services being provided are in compliance with Federal Statutes.