Finding 1172612 (2025-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-02-05
Audit: 385882
Organization: Arbor Vista, Inc. (CA)
Auditor: APRIO LLP

AI Summary

  • Core Issue: Management is not following HUD rules regarding the use of the EIV system for the Supportive Housing for Elderly program.
  • Impacted Requirements: Compliance with HUD Handbook 4350.3, which mandates complete use of the EIV system.
  • Recommended Follow-Up: Owners should enhance internal controls to ensure timely EIV report generation and proper documentation in tenant files.

Finding Text

Finding 2025-001: Reportable Finding Considered a Significant Deficiency - Eligibility Program name: Supportive Housing for Elderly Assistance Listing: 14.157 Federal award Identification number: 121-EE-077 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 9 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 ensure that all required EIV reports are run timely and maintained in the tenant lease file as required by HUD Handbook 4350.3, Chapter 9, Section 1, 9-5B.

Corrective Action Plan

Management at Satellite Affordable Housing Associates Property Management (“SAHA PM”) will implement a review process to ensure that all required EIV reports are run timely and maintained in the tenant lease file as required by HUD Handbook 4350.3, Chapter 9, Section 1, 9-5B.

Categories

HUD Housing Programs

Programs in Audit

ALN Program Name Expenditures
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY $844,947