Finding 1162468 (2024-003)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-11-17

AI Summary

  • Core Issue: HAH failed to conduct required reasonable rent reviews for 22 tenants, violating HUD guidelines.
  • Impacted Requirements: Noncompliance with 24 CFR 578.49(b)(2) and 24 CFR 578.51(g) regarding rent assessments.
  • Recommended Follow-Up: Ensure the new managing organization retains program files for the necessary record retention period.

Finding Text

Reasonable Rent Review Material Weakness U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ALN #: 14.267 - Continuum of Care Program Federal Award Identification #: IL0099L5T102215, IL0096L5T102215, IL0178L5T102215, IL0180L5T102215, IL0179L5T102215, IL0216L5T102215, IL0097L5T102215, IL0393L5T102214, IL0374L5T102212, IL0269L5T112215, IL0667L5T102206, IL0667L5T102206 Condition: HAH did not have evidence of performing reasonable rent review for the 22 tenants tested as required by the Department of Housing and Urban Development (HUD). Criteria: 24 CFR 578.49(b)(2), 24 CFR 578.51 (g) Questioned Costs: $0 Context: For all 22 tenants selected as part of the audit testing, HAH did not perform procedures to assess rent reasonableness compared to unassisted units in the same property. While the rents paid did not exceed HUD’s published fair market rents (FMR), this assessment is required to be performed in accordance with program guidelines. Cause: Turnover at HAH. HAH has since transferred their Continuum of Care programs to another HAH and was unable to locate tenant files. Effect: Noncompliance with program requirements. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend that HAH make sure that the organization who took over the program maintains the program files for the required record retention period. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.

Corrective Action Plan

Reasonable Rent Review Planned Corrective Action: The Continuum of Care (CoC) program was transitioned to another organization during FY2024 as part of a broader realignment of programs and services. Heartland Alliance Health no longer administers this program, and all compliance responsibilities, including tenant files and rent documentation, were transferred to the receiving entity. At the request of the auditors, Heartland Alliance Health has initiated contact with the new organization to confirm that all required program and tenant records have been properly transferred, secured, and maintained in compliance with HUD regulations. Person Responsible for Corrective Action Plan: Steve Knox, Controller Anticipated Date of Completion: Resolved

Categories

HUD Housing Programs Material Weakness

Other Findings in this Audit

  • 1162455 2024-003
    Material Weakness Repeat
  • 1162456 2024-003
    Material Weakness Repeat
  • 1162457 2024-003
    Material Weakness Repeat
  • 1162458 2024-003
    Material Weakness Repeat
  • 1162459 2024-003
    Material Weakness Repeat
  • 1162460 2024-003
    Material Weakness Repeat
  • 1162461 2024-003
    Material Weakness Repeat
  • 1162462 2024-003
    Material Weakness Repeat
  • 1162463 2024-003
    Material Weakness Repeat
  • 1162464 2024-003
    Material Weakness Repeat
  • 1162465 2024-003
    Material Weakness Repeat
  • 1162466 2024-003
    Material Weakness Repeat
  • 1162467 2024-003
    Material Weakness Repeat
  • 1162469 2024-004
    Material Weakness Repeat
  • 1162470 2024-005
    Material Weakness Repeat
  • 1162471 2024-005
    Material Weakness Repeat
  • 1162472 2024-006
    Material Weakness Repeat
  • 1162473 2024-006
    Material Weakness Repeat
  • 1162474 2024-006
    Material Weakness Repeat
  • 1162475 2024-006
    Material Weakness Repeat
  • 1162476 2024-007
    Material Weakness Repeat
  • 1162477 2024-007
    Material Weakness Repeat
  • 1162478 2024-007
    Material Weakness Repeat
  • 1162479 2024-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.224 HEALTH CENTER PROGRAM (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE) $2.77M
93.918 GRANTS TO PROVIDE OUTPATIENT EARLY INTERVENTION SERVICES WITH RESPECT TO HIV DISEASE $683,616
93.323 COVID-19 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $388,539
93.914 HIV EMERGENCY RELIEF PROJECT GRANTS $330,388
93.917 HIV CARE FORMULA GRANTS $259,851
14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS $129,478
93.116 PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL PROGRAMS $123,050
93.527 COVID-19 GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM $122,431
93.924 RYAN WHITE HIV/AIDS DENTAL REIMBURSEMENT AND COMMUNITY BASED DENTAL PARTNERSHIP GRANTS $92,067
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $60,545
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $59,855
93.011 COVID-19 NATIONAL ORGANIZATIONS FOR STATE AND LOCAL OFFICIALS $32,939
93.247 ADVANCED NURSING EDUCATION WORKFORCE GRANT PROGRAM $27,280
14.267 CONTINUUM OF CARE PROGRAM $25,361