Finding 1226478 (2025-004)

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

AI Summary

  • Core Issue: One property did not provide the required number and type of HOME units, leading to temporary noncompliance with HUD regulations.
  • Impacted Requirements: Failure to adhere to the "next available unit" rule risks allowing ineligible tenants in designated HOME units.
  • Recommended Follow-Up: Management should ensure consistent application of HUD compliance procedures and monitor HOME unit classifications during tenant turnover.

Finding Text

Finding No. 2025-004 - 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 IdentifyingNumber Initial Year Findinginstances 2011-HOME-11H01 2011 1 Total instances 1 Criteria Each owner must comply with the requirements set forth in 24 CFR Part 92 regulations as outlined in the "Compliance in HOME Rental Projects: A Guide for Property Owners" published by HUD which requires the property to maintain the contracted number of HOME units as well as the designated splits in bedroom size and High Home/Low Home unit ratios. Condition The owner did not make available to HOME tenants the contracted number and type of HOME units in one property of the three tested. This is considered a temporary noncompliance as follows: "Next Available Unit" rule: The owner must rent the next comparable or smaller unit that becomes vacant to a low-income household. Temporary noncompliance: The unit is temporarily out of compliance with HOME requirements, but the property can regain compliance by following the "next available unit" rule. Unit conversion: If the owner fails to comply and rents a comparable vacant unit to a non-low-income tenant, the over-income unit loses its low-income status and the building's compliance is reduced. Cause Management's policies with respect to maintaining the number and split of contracted HOME units were not consistently followed. Effect or Potential Effect The procedures for determining and maintaining the correct HOME units within the property were not applied. This could result in ineligible tenants occupying HOME designated units. Questioned Costs: Not applicable. Context In connection with the procedures applied to our HOME units testing, one of the three properties tested did not meet the contracted HOME units size portfolio (a tenant is over the max HOME income limit allowed)). Repeat Finding: Yes - Finding 2024-004 Recommendation Management should follow procedures in place to ensure consistent application and adherence to the requirements in accordance with the "Compliance in HOME Rental Projects: A Guide for Property Owners" published by HUD. Views of Responsible Officials Once REACH was notified about this audit finding, Property Management established a new review process to review the HOME units that would be re-classified the next time there is a vacant unit of the corresponding size/type. This is a “next available unit” rule. It will be addressed when the existing resident moves out. Our third-party Property Management company will continue to monitor this finding.

Corrective Action Plan

Once REACH was notified about this audit finding, Property Management established a new review process to review the HOME units that would be re-classified the next time there is a vacant unit of the corresponding size/type. This is a “next available unit” rule. It will be addressed when the existing resident moves out. Our third-party Property Management company will continue to monitor this finding.

Categories

Eligibility Questioned Costs HUD Housing Programs Significant Deficiency

Other Findings in this Audit

  • 1226476 2025-002
    Material Weakness Repeat
  • 1226477 2025-003
    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