Finding 1132011 (2024-006)

Material Weakness
Requirement
E
Questioned Costs
-
Year
2024
Accepted
2025-04-21
Audit: 354066
Organization: Lincoln Street Housing, Inc. (CA)
Auditor: Snd Partners LLP

AI Summary

  • Core Issue: Two out of three tenant lease files lacked all required tenant signatures on leases and HUD addendums, violating HUD regulations.
  • Impacted Requirements: Compliance with HUD Handbook 4350.3, Chapter 6, Section 1 Part 6-5B regarding lease documentation.
  • Recommended Follow-Up: Management should ensure all leases and addendums are properly completed and maintained, with a file audit planned by April 30, 2025.

Finding Text

Finding # 2024-006 Federal Grantor: U.S. Department of Housing and Urban Development AL # / Program : 14.181 - Supportive Housing for Persons with Disabilities Type of Finding: Federal Award - Eligibility Finding Resolution Status: In Process Information on Universe Population Size: Lincoln Street Housing, Inc. owns a project with a total of 10 units of supportive housing for persons with disabilities in Fremont. Sample size information: Audit procedures were performed on 3 tenant lease files. Criteria: HUD Handbook 4350.3, Chapter 6, Section 1 Part 6-5B, "the head of household, spouse, any individual listed as co-head, and all adult members of the household must sign the lease, HUD issued lease addendums, and owner's lease addendums". Statement of Condition / Context: Of the 3 files tested, noted 2 files did not have all tenants listed on the lease and HUD addendums as required by HUD Handbook and Regulations. Cause: Internal control over compliance with program compliance requirements are not operating effectively. Effect or Potential Effect: The Project is out of compliance with the Capital Advance Program Regulatory Agreement on form HUD-92466-CA. Auditor Non-Compliance Code: R - Section 8 Program Administration Questioned Costs: No questioned costs associated with this finding. Recommendations: Management to review HUD Handbook 4350.3, Chapter 6, Section 1 6-5B and ensure that leases and addendums are performed and maintained in tenant file. Response Indicator: Agree Completion Date: 6/30/2025 Reporting Views of Responsible Officials and Planned Corrective Action: "By April 30, 2025, HCEB will engage A&E Housing Group to complete a file audit for the 10 units of supportive housing for persons with disabilities in Fremont in accordance with HUD Handbook 4350.3, Chapter 6, Section 1 6-5B. All tenants will be listed on the leases and required HUD addendums. "

Categories

HUD Housing Programs Eligibility Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 555564 2024-001
    Material Weakness
  • 555565 2024-002
    Material Weakness
  • 555566 2024-003
    Material Weakness
  • 555567 2024-004
    Material Weakness
  • 555568 2024-005
    Material Weakness
  • 555569 2024-006
    Material Weakness
  • 555570 2024-007
    Material Weakness
  • 555571 2024-008
    Material Weakness
  • 555572 2024-009
    Material Weakness
  • 555573 2024-010
    Material Weakness
  • 555574 2024-011
    Material Weakness Repeat
  • 1132006 2024-001
    Material Weakness
  • 1132007 2024-002
    Material Weakness
  • 1132008 2024-003
    Material Weakness
  • 1132009 2024-004
    Material Weakness
  • 1132010 2024-005
    Material Weakness
  • 1132012 2024-007
    Material Weakness
  • 1132013 2024-008
    Material Weakness
  • 1132014 2024-009
    Material Weakness
  • 1132015 2024-010
    Material Weakness
  • 1132016 2024-011
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.218 Community Development Block Grants/entitlement Grants $760,000
14.239 Home Investment Partnerships Program $693,650
14.181 Supportive Housing for Persons with Disabilities $117,960