Finding 1167131 (2025-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2025-12-30

AI Summary

  • Core Issue: Tenant lease files are missing required EIV checks, leading to noncompliance with HUD guidelines.
  • Impacted Requirements: EIV reports must be run within 90 days for new tenants and 120 days for existing tenants before annual recertifications.
  • Recommended Follow-Up: Improve monitoring processes to ensure timely EIV reporting and annual recertifications to meet HUD standards.

Finding Text

Finding No. 2025-001; Supportive Housing for the Elderly, CFDA 14.157 Criteria Tenant lease files are required to be maintained and tenant eligibility determined in accordance with HUD Handbook 4571.3, Section 202 Supportive Housing for the Elderly. Condition In connection with our lease file testing, we noted the following deficiencies: One out of one new tenant did not have an EIV run within 90 days of the tenant moving into the property. Two out of four existing tenants did not have an EIV run within 120 days prior to the date the annual recertification was performed. Cause There was an administrative error involving personnel involved in the certification and annual recertification process resulting in the EIV reports and annual recertification not being run in accordance with the HUD program guidelines. Effect or Potential Effect The Corporation is not in compliance with HUD Program guidelines. Context A sample of five tenant files were selected from a population of 45 units. We identified exceptions in three out of the five files tested. Repeat Finding This finding is a repeat finding (see prior year finding #2024-001). Recommendation The Corporation should ensure that EIV reports are run timely and annual recertifications are performed timely in accordance with the HUD Program guidelines, and it should monitor its compliance with those policies and procedures. Auditor Noncompliance Code: R - HUD Section 202 program administration Views of Responsible Officials Management concurs with the finding. Management has communicated with the staff the importance of timely annual tenant recertifications and EIV reporting. On a going forward basis, management will enhance its monitoring of compliance with these requirements to ensure that annual tenant recertifications are completed and EIVs are run within an appropriate time frame.

Corrective Action Plan

a. Finding 2025-001; Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 i. Comments on the Finding a. Management concurs with the finding that the Corporation should ensure annual tenant recertification Form 50059’s are completed timely and EIVs are run timely. ii. Planned Corrective Action a. Management has communicated with the staff the importance of timely annual tenant recertifications and EIV reporting. On a going forward basis, management will enhance its monitoring of compliance with these requirements to ensure that annual tenant recertifications are completed and EIVs are run within an appropriate time frame. iii. Anticipated Completion Date a. Corrective actions have been completed.

Categories

HUD Housing Programs Subrecipient Monitoring Eligibility Reporting

Other Findings in this Audit

  • 1167132 2025-002
    Material Weakness Repeat
  • 1167133 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY $5.86M
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $475,000