Finding 1153795 (2024-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-09-22

AI Summary

  • Core Issue: Villagebrook Apartments failed to recertify 67 resident files on time, violating HUD requirements.
  • Impacted Requirements: Non-compliance with the HAP Contract and HUD Handbook 4350.3 could affect current and future funding.
  • Recommended Follow-Up: Complete overdue recertifications and ensure timely future recertifications; management is addressing staffing and training issues.

Finding Text

Finding reference number: 2024-001 Assistance Listing (Federal award identification number and year): Section 8 Housing Assistance Program, Assistance Listing. No. 14.195, IL06M000196, 2012 Auditor non-compliance code: N. Special Tests and Provisions Finding resolutions status: In Process. Universe population size: 147 resident files. Sample size information: The sample size is not applicable to the finding. Statistically valid sample: Not applicable. Name of federal agency: U.S Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $0 Statement of condition 2024-001: During the year ended December 31, 2024, Villagebrook Apartments did not recertify all residents timely as required by HUD Handbook 4350.3. As of December 31, 2024, 67 of the units are not in compliance. Criteria: In accordance with the HAP Contract and HUD Handbook 4350.3, the Agent must certify and recertify residents and update other applicable forms in accordance with HUD regulations and contractual requirements. Effect: Villagebrook Apartments is not in compliance with the terms of the HAP Contract or HUD Handbook 4350.3. Current, future, and potentially prior funding under the HAP Contract could be impacted as a result of the recertifications not being completed timely. Cause: Villagebrook Apartments has suffered from staffing shortages beginning in 2022 and continuing during the year ended December 31, 2024. The employees responsible for completing recertifications were not doing so timely. Recommendation: The Agent should complete a review of all resident files and complete all recertifications that were not completed timely. The Agent should ensure that all residents are recertified timely in the future. Management's response: The Agent reported this concern and agrees with the finding and recommendation. The Agent is working to address the staffing issues at Villagebrook Apartments and to provide additional training to the employees regarding recertification requirements. As of December 31, 2024, the Agent has implemented the use of a third-party service to aid in the recertification process. Management intends to correct all noncompliance in 2025.

Corrective Action Plan

Finding #2024-001 Comments on the Finding and Each Recommendation: During the year ended December 31, 2024, Villagebrook Apartments did not recertify all residents timely as required by HUD Handbook 4350.3. As of December 31, 2024, 67 of the units are not in compliance. Action(s) taken or planned on the finding: The Agent reported this concern and agrees with the finding and recommendation. The Agent is working to address the staffing issues at Villagebrook Apartments and to provide additional training to the employees regarding recertification requirements. As of December 31, 2024, the Agent has implemented the use of a third-party service to aid in the recertification process. Management intends to correct all noncompliance in 2025.

Categories

HUD Housing Programs Special Tests & Provisions

Other Findings in this Audit

  • 1153796 2024-002
    Material Weakness Repeat
  • 1153797 2024-003
    Material Weakness Repeat
  • 1153798 2024-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.188 Housing Finance Agencies (hfa) Risk Sharing $15.80M
14.155 Mortgage Insurance for the Purchase Or Refinancing of Existing Multifamily Housing Projects $6.85M
14.195 Section 8 Housing Assistance Payments Program $1.14M
14.239 Home Investment Partnerships Program $900,000
14.218 Community Development Block Grants/entitlement Grants $311,783