Finding 1214212 (2025-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-05-08
Audit: 400931
Auditor: COHNREZNICK

AI Summary

  • Core Issue: Tenant eligibility procedures were not consistently followed, leading to untimely recertifications and lack of income verification.
  • Impacted Requirements: Compliance with HUD Handbook 4350.3 for tenant lease file maintenance and eligibility determination was not met.
  • Recommended Follow-up: Management should implement and monitor new procedures to ensure timely recertifications and proper maintenance of tenant 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 Persons with Disabilities Assistance Listing Number: 14.181 Federal Award Identification Number and Year: 126HD018, program year is 2025. 126-HDO18-CMI,program year is 1997. Name of Pass-through Entity (if applicable): Not Applicable Criteria: Management is responsible for determining tenant eligibility and maintaining lease files 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: -two out of two tenants' recertifications were not performed timely. -two out of three tenants tested did not have income verified through the HUD Enterprise Income Verification ("EIV"). 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 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: Two out of two tenants' recertifications were not performed timely. Two out three tenants tested did not have EIV performed. 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. Findings Resolution Status: Not resolved Views of Responsible Officials and Planned Corrective Action: REACH has policies in place to complete certifications and EIVs in a timely manner but due to staffing shortages at 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 Persons with Disabilities Program Federal Assistance Listing Number: 14.181 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. Action Taken: REACH has policies in place to complete certifications and EIVs in a timely manner but due to staffing shortages at 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.

Categories

Eligibility HUD Housing Programs Subrecipient Monitoring Significant Deficiency

Other Findings in this Audit

  • 1214211 2025-001
    Material Weakness Repeat
  • 1214213 2025-002
    Material Weakness Repeat
  • 1214214 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.181 SUPPORTIVE HOUSING FOR PERSONS WITH DISABILITIES $136,555