Finding 1170833 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-01-28
Audit: 384123
Organization: Laceleaf Corporation (OR)

AI Summary

  • Core Issue: One tenant's annual recertification was delayed, impacting compliance with federal regulations.
  • Impacted Requirements: Timely recertification of tenant incomes is mandated under 24 CFR section 891.410.
  • Recommended Follow-Up: Ensure timely completion of recertifications moving forward, with monitoring by the owner to prevent future delays.

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 recertifications of existing tenants were not completed in a timely manner for 1 out of 15 units during the year ended June 30, 2025. It is expected that the recertification for this tenant, that moved into the Project in January 2025, will be retroactively certified as of the move in date on the October 2025 HAP voucher. Cause – The annual recertifications were not done in a timely manner due to staff turnover at the Project, along with staffing changes and the installation of new software at the third party processor of HAP billings. 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 – October 1, 2025 Response – The tenant recertifications will be monitored by the owner to ensure they are being completed in a timely manner.

Corrective Action Plan

Management will monitor tenant recertifications to ensure that they are being completed in a timely manner. The following measures will be implemented: • Centralized tracking by the Housing Manager on a monthly basis to monitor the recertification timeline for each unit. This will include tracking the 120, 90, 60, and 30 day reminders to be sent to tenants in advance of the recertification effective dates. • Automated reminders will be provided on a monthly basis by the third party vendor that processes HAP billings to the Housing Manager and site managers, in order to ensure that they are aware of any recertification deadlines. • Additional training will be provided for all staff members involved in the recertification process.

Categories

Eligibility HUD Housing Programs Reporting

Programs in Audit

ALN Program Name Expenditures
14.181 SUPPORTIVE HOUSING FOR PERSONS WITH DISABILITIES $1.50M
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $158,695