Finding 1157347 (2024-003)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-09-30
Audit: 369634
Organization: Brighter Tomorrows, Inc. (NY)

AI Summary

  • Core Issue: The Organization failed to document comparable rents for tenant files, risking payment of unreasonable rent.
  • Impacted Requirements: Grants must ensure rent is reasonable and not exceed fair market rates or owner charges for similar unassisted units.
  • Recommended Follow-up: Implement a supervisory review process for tenant files to ensure compliance with rent documentation requirements.

Finding Text

2024-003. Special Tests and Provisions United States Department of Housing and Urban Development Continuum of Care Program ALN: 14.267 Criteria: Grants used to pay rent for individual housing units, should document rent paid is reasonable in relation to rents being charged for comparable units, taking into account relevant features. In addition, rents may not exceed rents currently being charged by the same owner for comparable unassisted units, and the portion of rents paid with grant funds may not exceed HUD-determined fair market rents. Condition: There were instances in which comparable rents for the area were not documented and maintained in tenant files. Cause: The Organization did not have an adequate control in place for the review by a supervisor of every tenant file to ensure that permanent documentation to conclude that reasonable rent being charged was maintained because of staffing constraints, a review of a selection of tenant files was performed for compliance with this criteria.Effect: The Organization may be paying rent that is not reasonable in relation to comparable rent in the area. Identification of a Repeat Finding: This is a repeat finding from the prior year, 2023-004. Questioned Costs: Dollar amount undetermined. Recommendation: The Organization should implement procedures for supervisory review of documentation within all tenant files to ensure reasonable rent criteria is demonstrated. Views of Responsible Officials of Auditee: The Organization agrees with the finding and will ensure written documentation is maintained in tenant files, to support that the grant funds to pay rent were used for reasonable rent in relation to comparable rents in the area.

Corrective Action Plan

2024-003. Special Tests and Provisions United States Department of Housing and Urban Development Continuum of Care Program ALN: 14.267 Condition: There were instances in which comparable rents for the area were not documented and maintained in tenant files. Recommendation: The Organization should implement procedures for supervisory review of documentation and approval for all tenant files to ensure reasonable rent charged is demonstrated. Corrective Action: The Organization will ensure written documentation is maintained in tenant files, to support that the grant funds to pay rent were used for reasonable rent in relation to comparable rent in the area. Responsible Contact Person(s): Louis Bamonte, Director of Finance Brighter Tomorrows, Inc., - P.O. Box 706 – Shirley, New York 11967 Anticipated Completion Date: December 31, 2025.

Categories

Special Tests & Provisions HUD Housing Programs

Other Findings in this Audit

  • 1157343 2024-001
    Material Weakness Repeat
  • 1157344 2024-002
    Material Weakness Repeat
  • 1157345 2024-001
    Material Weakness Repeat
  • 1157346 2024-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.267 Continuum of Care Program $717,481
16.575 Crime Victim Assistance $635,207
16.736 Transitional Housing Assistance for Victims of Domestic Violence, Dating Violence, Stalking, Or Sexual Assault $193,449
14.231 Emergency Solutions Grant Program $113,823
93.667 Social Services Block Grant $81,935
93.558 Temporary Assistance for Needy Families $21,556
16.738 Edward Byrne Memorial Justice Assistance Grant Program $4,843
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $3,907