Finding 1217900 (2025-001)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-06-17
Audit: 404012
Organization: Columbia Park Manor (CA)
Auditor: APRIO LLP

AI Summary

  • Core Issue: Two out of nine lease files lacked timely EIV reports, violating HUD requirements.
  • Impacted Requirements: Compliance with HUD Handbook 4350.3, which mandates full use of the EIV system.
  • Recommended Follow-Up: Owner/Agent should strengthen internal controls to ensure timely EIV reporting before recertifications and tenant moves.

Finding Text

Finding 2025-001: Reportable Finding Considered a Significant Deficiency - Eligibility Program name: Section 202 Supportive Housing for the Elderly Assistance Listing: 14.157 Federal award Identification number: 121-EE032 Federal award year: 2025 Federal awarding agency: U.S. Department of Housing and Urban Development ("HUD") Criteria: Per HUD Handbook 4350.3, Chapter 9, Section 1 , 9-5B "Owners must use EIV system in its entirety." Condition: Two of nine lease files tested did not have timely EIV reports. Cause: Internal controls over compliance with program compliance requirements are not operating effectively. Effect or Potential Effect: Assistance Payments could be incorrect. Known Questioned Costs: No known questioned costs. Context: Our sample included 9 units out of a population of 79 units; 2 errors were noted, indicating a potential systemic issue. Repeat finding: This is not a repeat finding. Recommendation: We Recommend the Owner/Agent review Controls over compliance with the EIV reporting Requirements. Management’s response and corrective action plan (unaudited): Management at SAHA PM has placed a clarification record added to the file. Moving forward, property supervisor will ensure that property manager runs and files away the EIV report prior to the Recertification effective date and the Existing Tenant Search prior to move in.

Corrective Action Plan

Department of Housing and Urban Development Columbia Park Manor, HUD Project No. CA39S931006, respectively submits the following corrective action plan for the audit year ended 12/31/2025. Auditor: Apria LLP 2185 N. California Blvd, STE 350 Walnut Creek, CA 94596 SECTION I - CURRENT YEAR FINDING Finding No.: 2025-001 Comments on Findings and Recommendations: Unable to locate EIV report ran within 120 days of Ml eff. 5/612025. This practice does not comply with HUD requirements. Action Taken or Planned: Clarification record added to the file. Moving Forward PS will ensure that PM runs and files away the EIV report within the HUD required timeline after Ml. Anticipated Completion Date: 11/25/2025

Categories

HUD Housing Programs Eligibility Reporting Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY $839,048
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $255,000