Finding 1214206 (2025-002)

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

AI Summary

  • Core Issue: Management did not address deficiencies from the NSPIRE Physical Inspection on time, risking non-compliance with HUD guidelines.
  • Impacted Requirements: Compliance with HUD's physical condition standards and timely resolution of identified deficiencies.
  • Recommended Follow-up: Ensure all deficiencies are addressed promptly and maintain documentation to demonstrate compliance with HUD regulations.

Finding Text

Finding No. 2025-002 - N. Special Tests and Provisions 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: Management is required to maintain compliance with HUD guidelines including the Property’s physical condition, the quality of management and tenant services and annual financial reporting requirements. This includes managements obligation to address all deficiencies identified in the NSPIRE Physical Inspection within a defined period of time. Condition: The Company failed to respond to and address all deficiencies noted in the NSPIRE Physical Inspection within the time frame specified by HUD and could not provide evidence that the deficiencies had been resolved. Cause: The procedures to ensure compliance with HUD guidelines regarding physical condition were not followed. Effect or Potential Effect: The Property may not be in compliance with HUD guidelines relating to the Property’s physical condition. Questioned Costs: N/A Context: Findings from NSPIRE Physical Inspection were not responded to in a timely manner and management could not provide evidence that all deficiencies had been resolved. Auditor Noncompliance Code: Z-Other for REAC Code Identification as a Repeat Finding: No Recommendation: Management should address all deficiencies identified in the NSPIRE Physical Inspection in a timely manner to ensure compliance with HUD regulations. Views of Responsible Officials and Planned Corrective Actions: REACH has policies in place to address deficiencies identified in the NSPIRE Physical Inspections but due to staffing shortages was having issues addressing them in a timely manner. REACH has cleared all deficiencies and submitted all requested materials to HUD and is awaiting the close-out confirmation letter.

Corrective Action Plan

Federal Award Findings and Questioned Costs Item 2025-002 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 address all deficiencies identified in the NSPIRE Physical Inspection in a timely manner to ensure compliance with HUD regulations. Action Taken: REACH has policies in place to address deficiencies identified in the NSPIRE Physical Inspections but due to staffing shortages was having issues addressing them in a timely manner. REACH has cleared all deficiencies and submitted all requested materials to HUD and is awaiting the close-out confirmation letter.

Categories

Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs Reporting Significant Deficiency

Other Findings in this Audit

  • 1214203 2025-001
    Material Weakness Repeat
  • 1214204 2025-001
    Material Weakness Repeat
  • 1214205 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