Finding 1214744 (2023-007)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2026-05-15

AI Summary

  • Core Issue: Rent reasonableness forms were completed retroactively, risking charges above comparable rents or fair market rates.
  • Impacted Requirements: Compliance with timely completion of rent evaluations and ensuring rents are below fair market levels.
  • Recommended Follow-Up: Implement pre-approval processes, standardized documentation, centralized storage, staff training, and quarterly reviews to ensure compliance.

Finding Text

Criteria: Rents being charged to the program must be comparable to similar units, in addition to being below fair market rents. The Organization completes a rent reasonableness form for each unit, that evaluates the unit with other comparable units as well as determines if the rent being charged is not greater than the fair market rent. Condition: During our testing for rent reasonableness, we noted the Organization was retroactively completing the rent reasonableness form for each unit and making the determination as to whether or not comparable rent was being paid. Cause: The housing department experienced personnel turnover, alongside strained capacity in the accounting division. Effect: Rent being charged to the program could be in excess of rents for comparable units or greater than the fair market rent. Repeat Finding: N/A Recommendation: The Organization should implement procedures to ensure that rent reasonableness forms are being prepared timely, and that all rents being charged are comparable to similar units and below fair market rent. Response: As part of the standard operating procedures, management intends to implement the following: • Require Pre-Approval Completion of Rent Reasonableness Forms: Effective immediately, rent reasonableness forms must be completed and approved before any lease is executed or renewed. No unit may be approved for occupancy until this documentation is on file. • Implement a Standardized Intake Documentation: A mandatory rent reasonableness form, fair market rent comparison, and supporting documentation must be maintained. Files cannot be finalized without all required items. • Centralize Documentation Storage: All rent reasonableness forms will be stored in a centralized electronic repository organized by program and unit. This ensures timely retrieval for monitoring and audit purposes. • Staff Training: Housing program staff will receive training on the updated procedures, including when and how rent reasonableness forms must be completed. Refresher training will be incorporated into annual compliance training. • Ongoing Monitoring and Quality Review: The Director of Housing Programs will conduct quarterly reviews of tenant files to verify that rent reasonableness forms are completed prior to lease approval. Any deficiencies will be corrected immediately and reported to senior management.

Corrective Action Plan

Require Pre-Approval Completion of Rent Reasonableness Forms Effective immediately, rent reasonableness forms must be completed and approved before any lease is executed or renewed. No unit may be approved for occupancy until this documentation is on file. - Implement a Standardized Intake Documentation A mandatory rent reasonableness form, fair market rent comparison, and supporting documentation must be maintained. Files cannot be finalized without all required items. - Centralize Documentation Storage All rent reasonableness forms will be stored in a centralized electronic repository organized by program and unit. This ensures timely retrieval for monitoring and audit purposes. - Staff Training Housing program staff will receive training on the updated procedures, including when and how rent reasonableness forms must be completed. Refresher training will be incorporated into annual compliance training. - Ongoing Monitoring and Quality Review The Director of Housing Programs will conduct quarterly reviews of tenant files to verify that rent reasonableness forms are completed prior to lease approval. Any deficiencies will be corrected immediately and reported to senior management. Management agrees with the condition noted. While all units ultimately met rent-reasonableness requirements, the Organization acknowledges that rent reasonableness forms were completed retroactively rather than at the time of lease approval, which is not consistent with our internal procedures. Completing these forms contemporaneously is essential to documenting that rents are comparable to similar units and below fair market rent prior to approving occupancy. The Organization has strengthened its intake and documentation processes to ensure rent reasonableness determinations are completed and approved before lease execution going forward.

Categories

Subrecipient Monitoring

Other Findings in this Audit

  • 1214727 2023-005
    Material Weakness Repeat
  • 1214728 2023-005
    Material Weakness Repeat
  • 1214729 2023-005
    Material Weakness Repeat
  • 1214730 2023-005
    Material Weakness Repeat
  • 1214731 2023-005
    Material Weakness Repeat
  • 1214732 2023-005
    Material Weakness Repeat
  • 1214733 2023-005
    Material Weakness Repeat
  • 1214734 2023-005
    Material Weakness Repeat
  • 1214735 2023-006
    Material Weakness Repeat
  • 1214736 2023-006
    Material Weakness Repeat
  • 1214737 2023-006
    Material Weakness Repeat
  • 1214738 2023-006
    Material Weakness Repeat
  • 1214739 2023-006
    Material Weakness Repeat
  • 1214740 2023-007
    Material Weakness Repeat
  • 1214741 2023-007
    Material Weakness Repeat
  • 1214742 2023-007
    Material Weakness Repeat
  • 1214743 2023-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.224 HEALTH CENTER PROGRAM $2.48M
93.696 CERTIFIED COMMUNITY BEHAVIORAL HEALTH CLINIC EXPANSION GRANTS $785,645
93.527 GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM $310,252
14.267 CONTINUUM OF CARE PROGRAM $189,138
93.498 PROVIDER RELIEF FUND AND AMERICAN RESCUE PLAN (ARP) RURAL DISTRIBUTION $87,738
93.788 OPIOID STR $37,956
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $20,115