Finding 1226476 (2025-002)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-08-13
Audit: 409109
Auditor: COHNREZNICK LLP

AI Summary

  • Core Issue: Two out of six tenant files lacked required third-party income verification, violating HUD's compliance guidelines.
  • Impacted Requirements: Tenant eligibility determinations and lease file maintenance were not consistently followed as per the Compliance in HOME Rental Projects Guide.
  • Recommended Follow-up: Management should implement and monitor procedures to ensure timely recertifications and proper income verification to maintain compliance.

Finding Text

Finding No. 2025-002 - Uniform Guidance Compliance Requirement Code: E-Eligibility - Significant Deficiency HUD HOME Investment Partnerships Program Federal Assistance Listing Number #14.239 HOME Investment Partnership Program Entity Identifying Number Initial Year Findinginstances Passed-through Clark County: McCallister Village (Fruit Valley) Passed-through City of Vancouver: McCallister Village (Fruit Valley) 2010-HOME-0H0 2010 1 2010-HOME-601002 2010 1 Total instances 2 Criteria Tenant lease files are required to be maintained and tenant eligibility determined in accordance with the Compliance in HOME Rental Projects Guide from HUD. Condition In connection with our lease file review, we noted two instances of six tenants tested where management did not provide support that they performed a third-party income verification in accordance with policy. Cause Management's policies with respect to recertifications and eligibility and the maintenance of tenant lease files in accordance with the Compliance in HOME Rental Projects Guide from HUD were not consistently followed. Effect or Potential Effect This could result in units being rented to ineligible tenants. Questioned Costs: Not applicable. Context In connection with the procedures applied to our HOME units testing, two of the six tenants tested did not have a 3rd party income verification performed in accordance with policy. Repeat Finding: Yes - Finding 2024-002 Recommendation Management should establish procedures and monitor compliance with those procedures to ensure that recertifications and correct income verification procedures are performed timely, tenant eligibility is correctly determined and that tenant lease files are properly maintained in accordance with the requirements of the Compliance in HOME Rental Projects Guide from HUD. Views of Responsible Officials REACH’s 2024 consolidated audit report was issued in mid-November 2025. REACH has policies and procedures in place to monitor compliance of recertifications, and correct income verification procedures are performed timely. Once we were notified of this finding, Compliance Management Compliance team conducted a full review of all HOME regulatory agreements in the portfolio, including County, City and Commerce HOME funding. Compliance Management also created a spreadsheet to track which units are due for the appropriate HOME recertification.

Corrective Action Plan

REACH’s 2024 consolidated audit report was issued in mid-November 2025. REACH has policies and procedures in place to monitor compliance of recertifications, and correct income verification procedures are performed timely. Once we were notified of this finding, Compliance Management Compliance team conducted a full review of all HOME regulatory agreements in the portfolio, including County, City and Commerce HOME funding. Compliance Management also created a spreadsheet to track which units are due for the appropriate HOME recertification.

Categories

Eligibility Questioned Costs HUD Housing Programs Significant Deficiency

Other Findings in this Audit

  • 1226477 2025-003
    Material Weakness Repeat
  • 1226478 2025-004
    Material Weakness Repeat
  • 1226479 2025-005
    Material Weakness Repeat
  • 1226480 2025-001
    Material Weakness Repeat
  • 1226481 2025-006
    Material Weakness Repeat
  • 1226482 2025-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $1.76M
14.275 HOUSING TRUST FUND $1.13M
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $801,890
14.195 PROJECT-BASED RENTAL ASSISTANCE (PBRA) $683,229
14.155 MORTGAGE INSURANCE FOR THE PURCHASE OR REFINANCING OF EXISTING MULTIFAMILY HOUSING PROJECTS $492,426
99.999 Low Income Housing Preservation and Resident Homeownership Act of 1990 - Capital Grant $444,763
14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS $225,000
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $197,413
21.000 NeighborWorks America $77,629