Finding 1214204 (2025-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-05-08
Audit: 400927
Organization: Community Housing, Inc. (OR)
Auditor: COHNREZNICK LLP

AI Summary

  • Core Issue: Tenant eligibility and recertification processes are not being followed as required by HUD guidelines, leading to potential ineligible tenants.
  • Impacted Requirements: Compliance with HUD Handbook 4350.3 is lacking, specifically in income verification and timely recertifications.
  • Recommended Follow-up: Management should implement and monitor new procedures to ensure timely recertifications and proper maintenance of tenant lease files.

Finding Text

Finding No. 2025-001 - E. Eligibility for Uniform Guidance - Significant Deficiency Name of Federal Agency: Department of Housing and Urban Development Federal Program Name: Supportive Housing for the Elderly (Section 202) Assistance Listing Number: 14.157 Federal Award Identification Number and Year: 126EH124, program year is 2024. 126EH124-WAH-CA, program year is 1993. Name of Pass-through Entity (if applicable): Not applicable Criteria: Tenant lease files are required to be maintained and tenant eligibility determined in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Condition: In connection with our lease file review, we noted that: -one out of three tenants' income verification was not performed at all with the use of the HUD Enterprise Income Verification ("EIV"). -three out three tenants' recertifications were not performed timely. Cause: Management's policies with respect to recertifications and eligibility and the maintenance of tenant lease files in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs were not consistently followed. Effect or Potential Effect: The procedures for determining tenant recertification eligibility and maintaining tenant lease files were not consistently applied in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. This could result in units being rented to ineligible tenants or errors in the rent subsidies paid by HUD. Questioned Costs: N/A Context: One out of four tenants' tenants tested did not have the EIV run timely. Three out of three tenants tested did not have recertification performed timely. Auditor Noncompliance Code: Z-Other for REAC filing Identification as a Repeat Finding: Yes, 2024-001 Recommendation: Management should establish procedures and monitor compliance with those procedures to insure that recertifications are performed timely and signed, tenant eligibility is correctly determined and that tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Views of Responsible Officials and Planned Corrective Actions: REACH has policies in place to complete EIVs and recertifications in a timely manner but due to staffing shortages and tenant noncompliance issues, the Property continued to have issues with timely completion of income certifications in 2025. In 2026 property management will be outsourced to a third-party management company to address outstanding compliance issues.

Corrective Action Plan

Federal Award Findings and Questioned Costs Item 2025-001 Name of Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Supportive Housing for the Elderly (Section 202) Federal Assistance Listing Number: 14.157 Recommendation: Management should establish procedures and monitor compliance with those procedures to ensure that recertifications are performed timely and signed, tenant eligibility is correctly determined and that tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Action Taken: REACH has policies in place to complete EIVs and recertifications in a timely manner but due to staffing shortages and tenant noncompliance issues the property continued to have issues with timely completion of income certifications in 2025. In 2026 property management will be outsourced to third party management company to address outstanding compliance issues.

Categories

Eligibility HUD Housing Programs Subrecipient Monitoring Significant Deficiency

Other Findings in this Audit

  • 1214203 2025-001
    Material Weakness Repeat
  • 1214205 2025-002
    Material Weakness Repeat
  • 1214206 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $750,000
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY $108,976