Finding 1166128 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2025-12-22
Audit: 376913
Organization: Spruce Place, Inc. (OR)
Auditor: PLATFORM CPA LLP

AI Summary

  • Core Issue: One tenant's annual recertification was delayed, leading to a loss of $9,768 in rental income.
  • Impacted Requirements: The project failed to comply with federal regulations requiring timely income reexaminations for assisted units.
  • Recommended Follow-Up: Ensure timely completion of tenant recertifications moving forward, with monitoring by the owner.

Finding Text

Type of Finding – Federal Award Finding Finding Resolution Status – Resolved Identification of Repeat Finding and Finding Reference Number – N/A Criteria or Specific Condition – The owner is responsible for annually reexamining incomes of households occupying assisted units and make appropriate adjustments to the tenant payment and the project rental assistance payment (24 CFR section 891.410). Statement of Condition – Annual recertification of existing tenants were not completed in a timely manner for 1 out of 15 units during the year ended June 30, 2025, resulting in the Project not being able to bill rents for a tenant that had moved in prior to the start of the year. Tenant and subsidy rent for this unit for the full year, in the amount of $9,768, was not received and subsequently written off to vacancy. This tenant subsequently moved out of the unit on November 15, 2025. Cause – The annual recertification was not done in a timely manner due to the tenant being a transfer from another project, resulting in insufficient paperwork at the time of move into the Project. There were also staffing changes at the third party vendor that processes the HAP billings to HUD, which delayed resolving the issue. Effect or Potential Effect – The Project is not in compliance with the regulatory requirements. Auditor Non-Compliance Code – Z – Eligibility Questioned Costs – None Reporting View of Responsible Officials – We concur with the auditor’s recommendation. Recommendation – The Project should complete the recertification process for the tenants in a timely manner. Auditor’s Summary of the Auditee’s Comments on the Findings and Recommendations – Agree Response Indicator – Agree Completion Date – November 15, 2025 Response – The tenant recertifications will be monitored by the owner to ensure they are being completed in a timely manner.

Corrective Action Plan

The tenant recertifications will be monitored by the owner to ensure they are being completed in a timely manner.

Categories

HUD Housing Programs Eligibility Reporting

Other Findings in this Audit

  • 1166129 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.181 SUPPORTIVE HOUSING FOR PERSONS WITH DISABILITIES $2.07M
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $830,000