Finding 1206575 (2024-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2024
Accepted
2026-04-14

AI Summary

  • Core Issue: Annual income recertifications for tenants were not completed on time, leading to noncompliance with federal requirements.
  • Impacted Requirements: Owners must inform tenants of their responsibilities and conduct annual recertifications to adjust rents and assistance payments accordingly.
  • Recommended Follow-Up: Provide additional training for site managers and establish procedures to ensure timely recertifications, especially during staff changes.

Finding Text

2024-001 - Income Certifications Federal Program - U.S. Department of Housing and Urban Development Assistance Listing Number 14.157 - Supportive Housing for the Elderly (Section 202) Material Weakness & Noncompliance Category of Finding - Eligibility Criteria - The Compliance Supplement requires Owners inform tenants, through written notices, about the tenants’ responsibility to provide information necessary to complete annual recertifications. Owners must conduct a recertification of family income and composition at least annually. Owners must then recompute the tenants’ rents and assistance payments, if applicable, based on the information gathered. Condition - Annual recertifications of family income and composition were not completed and/or were not completed timely. Context - Of the total population of 47 units, 5 were tested. Two units selected for testing at this property resulted in noncompliance. Based on our sample, inquiry of employees and a master list of late annual recertifications provided by management, we understand the finding to be prevalent at the Corporation throughout the year. Cause - Inexperienced site employees and changes in procedures for processing tenant files which resulted in numerous failures to timely complete the required annual recertifications. The Corporation has changed management companies to assist in this matter. Effect - The Corporation was not in compliance with the Compliance Supplement. In addition, rental assistance may be delayed and changes in rental assistance will be effective from the tenants’ annual recertification dates. Any changes in the tenant portion of rent may not take effect until the annual recertifications are complete and may result in a loss of rent. Identification of repeat finding - Yes Recommendation - Site managers should receive additional training and be reminded of the procedures in place to ensure that annual recertifications are completed timely. In addition, procedures should be put in place to ensure recertifications continue to be completed when site staff turns over at properties. Management should continue to monitor site staffing and ensure procedures are in-place as back up for site staffing shortages. Views of responsible officials and planned corrective actions - The Corporation agrees with the finding. The Corporation has changed management agent to Tapestry which has a compliance department to assist site staff in completing tenant recertifications.

Corrective Action Plan

Federal Program - U.S. Department of Housing and Urban Development Assistance Listing Number 14.157 - Supportive Housing for the Elderly (Section 202) Material Weakness & Noncompliance Category of Finding - Eligibility Name of contact person – Nation Wright, AICDC Chief Operating Officer Corrective action – The Corporation has changed management agent to Tapestry which has a compliance department to assist site staff in completing tenant recertifications. Completion date – Management and the Board of Directors implemented the above as of December 2024.

Categories

Eligibility Material Weakness

Other Findings in this Audit

  • 1206576 2024-002
    Material Weakness Repeat
  • 1206577 2024-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY $7.29M