Finding 1172609 (2025-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-02-05
Audit: 385879
Organization: Satellite Senior Homes, Inc. (CA)
Auditor: APRIO LLP

AI Summary

  • Core Issue: Management is not following HUD's requirement to fully use the EIV system for eligibility verification.
  • Impacted Requirements: Compliance with HUD Handbook 4350.3 is lacking, which could lead to incorrect assistance payments.
  • Recommended Follow-Up: Owners should enhance controls over EIV reporting and implement a review process to ensure accurate billing and staff training.

Finding Text

Finding 2025-001: Reportable Finding Considered a Significant Deficiency - Eligibility Program name: Project-Based Rental Assistance Assistance Listing: 14.195 Federal award Identification number: CA39L000046 / CA39M000149 Federal award year: 2025 Federal awarding agency: U.S. Department of Housing and Urban Development (HUD) Criteria: Per HUD Handbook 4350.3, Chapter 9, Section 1, 9-5B "Owners must use the EIV system in its entirety". Condition: Management is not in compliance with HUD requirement for Housing Assistance Payment Contract Administration. Cause: Internal controls over compliance with program compliance requirements are not operating effectively. Effect or Potential Effect: Assistance Payments could be incorrect. Repeat finding: This is not a repeat finding. Questioned costs: There are no questioned costs associated with this finding. Perspective: EIV Summary Report, Income Report, and Income Discrepancy Reports was not in 2 of the 16 files tested. Recommendation: We recommend the Owner/Agent review controls over compliance with the EIV reporting requirements. Management’s response and corrective action plan (unaudited): Management at Satellite Affordable Housing Associates Property Management (“SAHA PM”) will implement a review process to verify billed subsidy amounts against the approved contract rent schedule, train staff on entering the correct approved contract rent amounts in Yardi, and reimburse the Federal program for identified overcharges.

Corrective Action Plan

Management at Satellite Affordable Housing Associates Property Management (“SAHA PM”) will implement a review process to verify billed subsidy amounts against the approved contract rent schedule, train staff on entering the correct approved contract rent amounts in Yardi, and reimburse the Federal program for identified overcharges.

Categories

HUD Housing Programs

Programs in Audit

ALN Program Name Expenditures
14.195 PROJECT-BASED RENTAL ASSISTANCE (PBRA) $3.11M