Finding 1229198 (2025-004)

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

AI Summary

  • Core Issue: The Organization failed to document its evaluation of rental rates using federal funds, which is required by federal guidelines.
  • Impacted Requirements: Compliance with 24 CFR 578.49(b)(1), (b)(2), and 24 CFR 4578.51(g), (j) regarding reasonable rental rates.
  • Recommended Follow-Up: Management should maintain proper documentation to demonstrate compliance with reasonable rental rate evaluations to avoid risks to federal funding.

Finding Text

Finding 2025-004 – U.S. Department of Housing and Urban Development – Continuum of Care Homeless Assistance Competition, 14.267 Noncompliance – Reasonable Rental Rates Documentation Compliance Requirement: Reasonable Rental Rates Criteria – Per 24 CFR 578.49(b)(1) and (b)(2), and 24 CFR 4578.51(g) and (j), the Organization must determine that federal funds used to pay for rent must be reasonable according to federal guidelines. The Organization must document its evaluation of the reasonableness of any rental rates that utilize federal funds. Condition – The Organization did not formally document its evaluation of the reasonableness of rental rates. Cause – Lack of documentation to evidence compliance with program requirements. Effect – By not maintaining documentation to evidence the Organization’s evaluation of the reasonableness of rental rates, the Organization may not be in compliance with federal or grant award provisions and may be at a risk of losing federal funding. Questioned Costs – None noted. Context – The Organization should have maintained documentation for all rental agreements to evidence its evaluation of the reasonableness of rental rates. Recommendation – We recommend management maintain documentation that evidences its compliance with reasonable rental rate activities in accordance with federal and grant award provisions. Management’s Response – Management concurs with the finding, see Corrective Action Plan.

Corrective Action Plan

Finding 2025-004 – Noncompliance – Reasonable rent rates documentation Name of Contact Person: George Czerwionka, Director of Finance Corrective Action: Management will maintain documentation for all rental agreements along with an analysis of its evaluation of the reasonableness of rental rates in accordance with the Uniform Guidance. Proposed Completion Date: October 1, 2026

Categories

Allowable Costs / Cost Principles Special Tests & Provisions

Other Findings in this Audit

  • 1229184 2025-003
    Material Weakness Repeat
  • 1229185 2025-003
    Material Weakness Repeat
  • 1229186 2025-003
    Material Weakness Repeat
  • 1229187 2025-003
    Material Weakness Repeat
  • 1229188 2025-003
    Material Weakness Repeat
  • 1229189 2025-003
    Material Weakness Repeat
  • 1229190 2025-003
    Material Weakness Repeat
  • 1229191 2025-003
    Material Weakness Repeat
  • 1229192 2025-003
    Material Weakness Repeat
  • 1229193 2025-003
    Material Weakness Repeat
  • 1229194 2025-003
    Material Weakness Repeat
  • 1229195 2025-004
    Material Weakness Repeat
  • 1229196 2025-004
    Material Weakness Repeat
  • 1229197 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $609,121
93.870 MATERNAL, INFANT AND EARLY CHILDHOOD HOME VISITING GRANT $532,353
93.493 CONGRESSIONAL DIRECTIVES $421,441
14.267 CONTINUUM OF CARE PROGRAM $301,431
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $4,560