Finding 1226480 (2025-001)

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

AI Summary

  • Core Issue: Two tenants lacked required third-party income verification, violating eligibility policies.
  • Impacted Requirements: Compliance with the Oregon Housing and Community Services HTF Program Manual regarding tenant lease files and recertifications.
  • Recommended Follow-Up: Management should implement and monitor procedures to ensure timely recertifications and proper maintenance of tenant eligibility documentation.

Finding Text

Finding No. 2025-001 - Uniform Guidance Compliance Requirement Code: E - Eligibility - Significant Deficiency Housing Trust Fund Federal Assistance Listing Number #14.275 Housing Trust Fund Entity IdentifyingNumber Initial Year Findinginstances Passed through Oregon Department of Housing &Community Services: Rose Apartments The Mary Ann Apartments 3356 2019 1 3404 2020 1 Total instances 2 Criteria Tenant lease files are required to be maintained and tenant eligibility determined in accordance with the Compliance in State of Oregon Housing and Community Services HTF Program Compliance Manual. Condition In connection with our lease file review, we noted two instances of two 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 Compliance in State of Oregon Housing and Community Services HTF Program Manual 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 HTF units testing, two of the two tenants tested did not have a third-party income verification performed in accordance with policy. Repeat Finding: Yes - 2024-006 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 Compliance in State of Oregon Housing and Community Services HTF Program Manual. Views of Responsible Officials REACH’s 2024 consolidated audit report was issued in mid-November 2025. REACH Compliance Management reviewed the Oregon Housing and Community Services (OHCS) Housing Trust Fund (HTF) program manual and did not find any specific requirements about certifications other than at move-in. REACH reached out to OHCS and did not receive any clarifications. REACH operated with the available guidance for HTF at the time. OHCS have since updated the HTF manual as of June 2026. REACH now have an updated HTF manual which outlines when full recertification with income verifications are required and will follow those rules going forward.

Corrective Action Plan

REACH’s 2024 consolidated audit report was issued in mid-November 2025. REACH Compliance Management reviewed the Oregon Housing and Community Services (OHCS) Housing Trust Fund (HTF) program manual and did not find any specific requirements about certifications other than at move-in. REACH reached out to OHCS and did not receive any clarifications. REACH operated with the available guidance for HTF at the time. OHCS have since updated the HTF manual as of June 2026. REACH now have an updated HTF manual which outlines when full recertification with income verifications are required and will follow those rules going forward.

Categories

Eligibility Questioned Costs Significant Deficiency

Other Findings in this Audit

  • 1226476 2025-002
    Material Weakness Repeat
  • 1226477 2025-003
    Material Weakness Repeat
  • 1226478 2025-004
    Material Weakness Repeat
  • 1226479 2025-005
    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