Finding 1223500 (2025-007)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-07-09

AI Summary

  • Core Issue: One out of four mortgage applications exceeded the allowable housing expense limit of 33%, leading to an ineligible loan approval.
  • Impacted Requirements: GHURA failed to comply with its own underwriting procedures regarding the HOME Investment Partnerships Program.
  • Recommended Follow-Up: Implement stricter monitoring and review processes for applicant files to ensure compliance with subsidy limits before loan approvals.

Finding Text

Finding No.: 2025-007 Identification of Federal Program: Federal Agency: U.S. Department of Housing and Urban Development (HUD) AL Program: 14.239 HOME Investment Partnerships (HOME) Program Federal Award No.: M17ST660202 Area: Eligibility Criteria or specific requirement (including statutory, regulatory or other citation): GHURA’s Renewal Affordable Homes Program Policy, Chapter 3, Part B states: Housing expenses to include principal, interest, taxes and insurance (PITI) cannot exceed thirty-three percent (33%) to qualify for a loan. Condition: For one (25% amounting to $112,500) of four mortgagees tested (amounting to $700,750) of $2,230,031 in total HOME subsidies, a deficiency was noted as follows: Item # Application No. HOME Subsidy Amount Questioned Cost 1 RAHM-U-0035 $112,500 $112,500 For item # 1, the participant was ineligible to participate as the participant’s housing expenses, including PITI, exceeded thirty-three percent (33%) of total income. Cause: There was lapse in adherence to established underwriting procedures, resulting in the approval of a participant whose PITI exceeded the allowable threshold. Effect or potential effect: GHURA is in noncompliance with the applicable requirement. Questioned costs: $112,500 Identification as a repeat finding: Not applicable. Finding No.: 2025-007, continued Recommendation: Responsible personnel should enforce monitoring controls over compliance with applicable maximum per-unit subsidy requirements. Specifically, supervisory personnel should be required to perform effective reviews of applicant files prior to approving HOME assistance to ensure that procedures are followed and calculations are accurate. Views of Responsible Officials: Management concurs with the finding. Refer to Management’s position as outlined in the Corrective Action Plan.

Corrective Action Plan

Finding #2025-007 14.239 HOME Investment Partnerships (HOME) Program Eligibility Views of Responsible Officials and Planned Corrective Action Management’s Position: #1 Management concurs and acknowledges that approving the matter without a more thorough evaluation was an oversight. #2 Management disagrees. HOME maximum subsidy per 3-bedroom unit is $338,419.00. Total HOME investment is $112,500.00. Corrective Actions: Corrective actions include strengthening internal controls and oversight. Management will implement a more comprehensive review process moving forward. This process will include additional supervisory review, verification of supporting documentation, confirmation of regulatory and policy compliance, and consultation with appropriate program and legal staff, when necessary, before approvals are granted. Management will also establish review checklists and documentation standards to ensure that all relevant factors are consistently evaluated and adequately documented. Moving forward, the Community Development Division will undergo a more rigorous evaluation process standardized review checklists and documentation requirements will be implemented to promote consistency, accountability, and proper recordkeeping. Management will monitor compliance with these enhanced procedures to reduce the risk of future deficiencies, oversights and ensure approvals are supported by adequate due diligence. Responsible Party: Jo Lyn Terlaje, Community Development Manager Anticipated Date of Completion: Final approval checklists will be implemented by August 1, 2026.

Categories

Eligibility Subrecipient Monitoring HUD Housing Programs Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 1223495 2025-002
    Material Weakness Repeat
  • 1223496 2025-003
    Material Weakness Repeat
  • 1223497 2025-004
    Material Weakness Repeat
  • 1223498 2025-005
    Material Weakness Repeat
  • 1223499 2025-006
    Material Weakness Repeat
  • 1223501 2025-008
    Material Weakness Repeat
  • 1223502 2025-009
    Material Weakness Repeat
  • 1223503 2025-010
    Material Weakness Repeat
  • 1223504 2025-011
    Material Weakness Repeat
  • 1223505 2025-012
    Material Weakness Repeat
  • 1223506 2025-013
    Material Weakness Repeat
  • 1223507 2025-014
    Material Weakness Repeat
  • 1223508 2025-015
    Material Weakness Repeat
  • 1223509 2025-016
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $51.89M
14.248 COMMUNITY DEVELOPMENT BLOCK GRANTS SECTION 108 LOAN GUARANTEES $11.31M
14.850 PUBLIC HOUSING OPERATING FUND $7.24M
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $5.62M
14.872 PUBLIC HOUSING CAPITAL FUND $4.19M
14.U01 EMERGENCY HOUSING VOUCHER $1.55M
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $1.14M
14.267 CONTINUUM OF CARE PROGRAM $1.05M
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY $623,030
14.879 MAINSTREAM VOUCHERS $479,687
14.225 COMMUNITY DEVELOPMENT BLOCK GRANTS/SPECIAL PURPOSE GRANTS/INSULAR AREAS $429,662
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $245,283
14.896 FAMILY SELF-SUFFICIENCY PROGRAM $180,272
14.870 RESIDENT OPPORTUNITY AND SUPPORTIVE SERVICES - SERVICE COORDINATORS $79,730
14.191 MULTIFAMILY HOUSING SERVICE COORDINATORS $68,838
14.275 HOUSING TRUST FUND $33,902
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $16,106