Finding 1214220 (2025-003)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-05-08

AI Summary

  • Core Issue: There was a significant deficiency in maintaining tenant lease files, specifically missing a move-in inspection form.
  • Impacted Requirements: Compliance with HUD Handbook 4350.3 regarding tenant eligibility and lease file maintenance was not consistently followed.
  • Recommended Follow-Up: Management should implement and monitor procedures to ensure adherence to HUD guidelines, including scheduled training for staff.

Finding Text

Finding No. 2025-003 - 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 Assistance Listing Number: 14.157 Federal Award Identification Number and Year: 126EE030, program year 2023. 126-EE030, program year 2001 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: During the procedures applied to a sample of one tenant lease file, we noted the following instance of noncompliance with HUD regulations regarding tenant eligibility and the maintenance of lease files. One instance where the project did not maintain move in inspection form in the lease file. Cause: Management’s policies with respect to the determination of tenant security deposits 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 security deposits and 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 new tenant lease file tested did not have a move in inspection. Auditor Noncompliance Code: Z-Other for REAC filing Identification as a Repeat Finding: No Recommendation: Management should establish procedures and monitor compliance with those procedures to ensure that the determination of tenant eligibility and the maintenance of lease files are in accordance with guidelines specified by HUD. Finding Resolution Status: Resolved Views of Responsible Officials and Planned Corrective Actions: REACH has policies in place to complete move in inspections but due to tenant noncompliance and staffing issues this inspection was missed. Management scheduled training with staff in March 2026.

Corrective Action Plan

Federal Award Findings and Questioned Costs Item 2025-003 Name of Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Supportive Housing for the Elderly Federal Assistance Listing Number: 14.157 Recommendation: Management should establish procedures and monitor compliance with those procedures to ensure that the determination of tenant eligibility and the maintenance of lease files are in accordance with guidelines specified by HUD. Action Taken: REACH has policies in place to complete move in inspections but due to tenant noncompliance and staffing issues this inspection was missed. Management scheduled training with staff in March 2026.

Categories

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

Other Findings in this Audit

  • 1214215 2025-001
    Material Weakness Repeat
  • 1214216 2025-001
    Material Weakness Repeat
  • 1214217 2025-002
    Material Weakness Repeat
  • 1214218 2025-002
    Material Weakness Repeat
  • 1214219 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $265,000
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY $104,920