Finding 1142134 (2024-007)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-06-20
Audit: 359401
Organization: Washington County (OR)

AI Summary

  • Core Issue: The County failed to implement internal controls for conducting a reasonable rent analysis as required by HUD guidelines.
  • Impacted Requirements: Compliance with OMB requirement N.2 was not met, leading to potential overpayments in housing assistance.
  • Recommended Follow-Up: The County should create and enforce policies to ensure all reasonable rent documentation is properly reviewed and retained.

Finding Text

Federal program: AL 14.871, 14.879, 14.EHV Housing Voucher Cluster Federal agency: U.S. Department of Housing and Urban Development (HUD) Award year: 2024 Criteria: The 2024 Office of Management and Budget (OMB) Compliance Supplement, part 4, requirement N.2., Reasonable Rent, requires the County to conduct a reasonable rent analysis when tenant is admitted to a new unit. Condition: Internal controls over compliance with requirement N.2 related to reasonable rent in the 2024 OMB Compliance Supplement were not implemented and operating as designed. Cause: The cause appears to be attributable to supporting documentation not retained in internal County folder but rather only exchanged between program staff and supervisor. When employment of both program staff and program supervisor ended, the supporting documentation went missing. Additionally, the County made efforts to convert paper documents to digital, but not all paper documents were converted to digital format and files were not located. Effect: A lack of effective internal controls over tenant reasonable rent calculations may result in overpayments in housing assistance payments. Questioned costs: No known or estimated questioned costs identified. Context: Out of a population of 2,716 active participants/tenants, 25 units/tenants were selected for testing, and the reasonable rent analysis documentation was not retained for two units/tenants. Repeat finding: No. Recommendation: The County should develop and implement policies and procedures to ensure that all reasonable rent documents are reviewed and retained. Views of responsible officials: The County understands and concurs with the finding.

Categories

HUD Housing Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 565684 2024-005
    Significant Deficiency
  • 565685 2024-005
    Significant Deficiency
  • 565686 2024-005
    Significant Deficiency
  • 565687 2024-006
    Significant Deficiency
  • 565688 2024-006
    Significant Deficiency
  • 565689 2024-006
    Significant Deficiency
  • 565690 2024-007
    Significant Deficiency
  • 565691 2024-007
    Significant Deficiency
  • 565692 2024-007
    Significant Deficiency
  • 565693 2024-008
    Significant Deficiency
  • 565694 2024-008
    Significant Deficiency
  • 565695 2024-008
    Significant Deficiency
  • 565696 2024-009
    Significant Deficiency
  • 565697 2024-010
    Significant Deficiency
  • 1142126 2024-005
    Significant Deficiency
  • 1142127 2024-005
    Significant Deficiency
  • 1142128 2024-005
    Significant Deficiency
  • 1142129 2024-006
    Significant Deficiency
  • 1142130 2024-006
    Significant Deficiency
  • 1142131 2024-006
    Significant Deficiency
  • 1142132 2024-007
    Significant Deficiency
  • 1142133 2024-007
    Significant Deficiency
  • 1142135 2024-008
    Significant Deficiency
  • 1142136 2024-008
    Significant Deficiency
  • 1142137 2024-008
    Significant Deficiency
  • 1142138 2024-009
    Significant Deficiency
  • 1142139 2024-010
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $42.75M
14.239 Home Investment Partnerships - Fy 23-24 Beginning Loan Balances $34.30M
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $14.12M
97.036 Covid-19 Disaster Grants - Public Assistance (presidentially Declared Disasters) $4.92M
14.267 Continuum of Care Program $4.06M
14.879 Mainstream Vouchers $2.39M
93.563 Child Support Services $2.15M
14.871 Covid-19 Section 8 Housing Choice Vouchers Cares Act Grant $1.50M
14.218 Community Development Block Grants/entitlement Grants 23 $1.49M
20.933 National Infrastructure Investments $1.26M
93.137 Covid-19 Community Programs to Improve Minority Health $1.22M
93.354 Covid-19 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response Arpa Pe 51-03 Wf Funding $1.11M
14.850 Public Housing Operating Fund $1.02M
21.023 Covid-19 Emergency Rental Assistance Program $887,970
14.872 Public Housing Capital Fund $882,760
14.218 Community Development Block Grants/entitlement Grants 22 $862,514
14.239 Home Investment Partnerships Program 18 $808,105
14.218 Community Development Block Grants/entitlement Grants 19 $790,452
93.959 Block Grants for Prevention and Treatment of Substance Abuse Ad66 $718,837
14.218 Community Development Block Grants/entitlement Grants 21 $639,121
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $607,667
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services - Home Delivered Meals $502,319
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects - Aging and Disability Vaccine Collaborative $480,899
16.575 Crime Victim Assistance - 23-25 Voca Non-Competitive Grants $478,057
93.069 Public Health Emergency Preparedness - Pe 02 Ph Emergency Preparedness/city of Readiness $431,604
14.239 Home Investment Partnerships Program 19 $427,392
14.218 Community Development Block Grants/entitlement Grants 20 $401,242
93.045 Covid-19 Special Programs for the Aging, Title Iii, Part C, Nutrition Services - Home Delivered Meals $374,656
93.052 National Family Caregiver Support, Title Iii, Part E $371,560
93.045 Covid-19 Special Programs for the Aging, Title Iii, Part C, Nutrition Services - Congregate Meals $336,949
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services - Congregate Meals $334,367
14.239 Home Investment Partnerships Program 23 $310,636
93.959 Block Grants for Prevention and Treatment of Substance Abuse Ad70 $281,745
14.239 Home Investment Partnerships Program 22 $270,434
93.658 Foster Care Title IV-E $266,874
14.239 Home Investment Partnerships Program 21 $252,532
14.218 Cdbg Housing Rehabilitation Program $242,783
93.069 Public Health Emergency Preparedness - Pe 12 Ph Emergency Preparedness Program $227,226
93.940 Hiv Prevention Activities Health Department Based - Pe 07 Ph Hiv Prevention Services $226,248
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $209,388
93.137 Community Programs to Improve Minority Health- Community Based Maternal Support Services $197,759
93.994 Maternal and Child Health Services Block Grant to the States - Pe 42 McAh Title V Flex Funds $194,857
97.067 Homeland Security Grant Program Uasi 21-170 $192,795
16.585 Treatment Court Discretionary Grant Program - Juvenile Drug Treatment Court 21-25 $180,627
14.239 Covid-19 Home Investment Partnerships Program - American Rescue Plan Act (arpa) Grant $169,605
16.036 Comprehensive Forensic Dna Analysis Grant Program $161,938
97.042 Emergency Management Performance Grants 23-533 $150,483
16.575 Crime Victim Assistance - 21-23 Voca Non-Competitive Grants $148,689
14.231 Emergency Solutions Grant Program 22 $146,446
93.268 Immunization Cooperative Agreements - Pe 43-01 Immunization Services $144,724
93.958 Block Grants for Community Mental Health Services - Mh26a Early Assessment and Support Alliance $143,214
14.896 Family Self-Sufficiency Program $134,050
14.218 Community Development Block Grants/entitlement Grants 18 $130,175
95.001 High Intensity Drug Trafficking Areas Program - Win-2024 $128,847
16.833 National Sexual Assault Kit Initiative $127,782
14.239 Home Investment Partnerships Program 17 $127,691
93.889 Covid-19 National Bioterrorism Hospital Preparedness Program - Pe 72 Hpp and Hpp Covid Supp $116,964
93.052 Covid-19 National Family Caregiver Support, Title Iii, Part E $108,727
21.016 Equitable Sharing $107,992
14.239 Home Investment Partnerships Program 20 $105,458
15.524 Recreation Resources Management $100,000
93.958 Block Grants for Community Mental Health Services - Mh20 Non-Residential Mh for Adults General $99,465
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health - Pe 51-05 Ph Infrastructure $99,001
16.043 Veterans Treatment Court Discretionary Grant Program $97,708
93.217 Family Planning Services - Pe 46-05 Reproductive Health Community Access $87,932
93.994 Maternal and Child Health Services Block Grant to the States - Cacoon Project $83,443
16.585 Treatment Court Discretionary Grant Program - Veteran's Treatment Court $74,297
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $65,476
16.922 Equitable Sharing Program $65,351
20.218 Motor Carrier Safety Assistance $65,326
97.047 Covid-19 Bric: Building Resilient Infrastructure and Communities - Natural Hazard Mitigation Plan Update $60,391
14.218 Covid-19 Community Development Block Grants Cares Act Grant $56,957
16.738 Edward Byrne Memorial Justice Assistance Grant Program, Fy23 Jag Red Dot Sights $54,785
14.U14 Fss Escrow Forfeitures $50,744
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated - 23-24 Duii Overtime Enforcement Grant $47,792
20.205 Highway Planning and Construction (basalt Creek Ext: Grahams Ferry Rd/boones Ferry Rd) $46,127
93.045 Covid-19 Special Programs for the Aging, Title Iii, Part C, Nutrition Services -Slfrf $44,561
93.053 Nutrition Services Incentive Program $44,500
14.218 Community Development Block Grants/entitlement Grants 17 $43,101
93.044 Covid-19 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $40,958
16.575 Crime Victim Assistance - 2023 Voca Non-Competitive Grants $38,430
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $37,837
95.001 High Intensity Drug Trafficking Areas Program - Win-2023 $37,310
93.324 State Health Insurance Assistance Program - Shiba Program $26,118
16.040 Matthew Shepard and James Byrd, Jr. Hate Crimes Education, Investigation and Prosecution Program $25,340
93.008 Medical Reserve Corps Small Grant Program $23,976
16.741 Dna Backlog Reduction Program $22,795
16.738 Edward Byrne Memorial Justice Assistance Grant Program, Fy21 Jag Red Dot Sights $21,601
20.616 National Priority Safety Programs - 22-23 Distracted Driving Enforcement Overtime Campaign $19,999
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects - Senior Medicare Patrol $19,107
10.555 National School Lunch Program $18,562
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated - 22-23 Duii Overtime Enforcement Grant $16,984
16.575 Crime Victim Assistance - 2021 Voca Non-Competitive Grants $16,327
20.600 State and Community Highway Safety - 23-24 Speed Enforcement Grant $13,980
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $13,172
20.600 State and Community Highway Safety - 22-23 Speed Enforcement Grant $12,455
97.067 Homeland Security Grant Program - 21-23 Shsp National Preparedness System (uas) $11,651
10.553 School Breakfast Program $11,428
93.071 Medicare Enrollment Assistance Program - Mippa $9,551
20.616 National Priority Safety Programs - Safety Belt Overtime Enforcement Grant $9,017
14.231 Emergency Solutions Grant Program 23 $7,871
93.041 Special Programs for the Aging, Title Vii, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation $6,263
20.616 National Priority Safety Programs - 22-23 Pedestrian Safety Equpment $5,990
93.043 Covid-19 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $4,964
20.616 National Priority Safety Programs - 23-24 Distracted Driving Enforcement Campaign $3,716
20.616 National Priority Safety Programs - 23.-24 Pedestrian Safety Equpment $2,608
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) - Pe 01-12 Acdp Infection Prevention Training $1,424