Finding 1132013 (2024-008)

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: One of three tenant files lacked the required annual income recertification, violating HUD guidelines.
  • Impacted Requirements: Compliance with HUD Handbook 4350.3 mandates annual recertification of tenant income and composition.
  • Recommended Follow-Up: Review and strengthen policies to ensure all tenant files include signed annual recertification forms.

Finding Text

Finding # 2024-008 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: Per HUD Handbook 4350.3, Chapter 7, Section 1, 7-4A "Owners must conduct a recertification of family income and composition at least annually." Statement of Condition / Context: Of the 3 files tested, noted 1 file was missing the required annual recertification for the period under audit 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: We recommend the owner/agent review its policies and procedures to ensure that annual recertification are performed and maintained in tenant file. Response Indicator: Agree Completion Date: 6/30/2025 Reporting Views of Responsible Officials and Planned Corrective Action: The file in question contained completed recertification forms that were missing tenant signatures. HCEB will obtain signatures and place the recertification forms into the tenant file. All future completed recertifications will include tenant signatures.

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
  • 1132011 2024-006
    Material Weakness
  • 1132012 2024-007
    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