Finding 12872 (2022-001)

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Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-07-13
Audit: 17206
Organization: Homeward Pikes Peak (CO)
Auditor: Biggskofford

AI Summary

  • Core Issue: One tenant's rental rate was not compared to HUD fair market rents, and two others lacked manager approval for their rates.
  • Impacted Requirements: Grants must ensure rental rates are reasonable and not exceed HUD fair market rents.
  • Recommended Follow-Up: Conduct rental rate comparisons for all tenants and ensure proper documentation and manager approval.

Finding Text

Continuum of Care Program - Assistance Listing No. 14.267; Grant No. CO0083L8T042012, Grant Period September 1, 2021 - August 31, 2022; Grant No. CO0083L8T042113, Grant Period September 1, 2022 - August 31, 2023; Grant No. CO0061L8T042114, Grant Period July 1, 2022 - June 30, 2023 Criteria: Where grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units taking into account relevant features. In addition, the rents may not exceed rents currently being charged by the same owner for comparable unassisted units, and the portion of rents paid with grant funds may not exceed HUD-determined fair market rents. Condition: Significant Deficiency - A rental rate comparison to HUD published fair market rents was not performed for one tenant out of the 37 cases selected for testing, and there was no manager approval on the rental rate comparison to HUD published fair market rents for two other tenants out of the 37 cases selected for Cause: The Organization was unable to provide a rental rate comparison and provide proof that a manager approved the rental rates due to turnover within the Organization. Effect: Tenants and/or the Department of Housing and Urban Development could be charged unreasonable rental rates. Recommendation: The Organization should compare rental rates to HUD published fair market rents for all tenants and document the comparison. View of Responsible Official and Planned Corrective Action: Management agrees with the finding. See corrective action plan.

Corrective Action Plan

Homeward Pikes Peak respectfully submits the following corrective action plan for the year ended December 31, 2022. Steve Mack Director of Finance SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Department of Housing and Urban Development 2022-001 ? Continuum of Care Program ? CFDA No. 14.267 Criteria: Where grants are used to pay rent for individual housing units, the rent paid must be reasonable in relation to rents being charged for comparable units taking into account relevant features. In addition, the rents may not exceed rents currently being charged by the same owner for comparable unassisted units, and the portion of rents paid with grant funds may not exceed HUDdetermined fair market rents. Condition: A rental rate comparison to HUD published fair market rents was not performed for one tenant out of the 37 cases selected for testing, and there was no manager approval on the rental rate comparison to HUD published fair market rents for two other tenants out of the 37 cases selected for testing. View of Responsible Official and Planned Corrective Action: This deficiency has been fully addressed. Policies have been implemented by the Organization to ensure rental rates are compared to HUD published fair market rents for all tenants and that managers document their review.

Categories

HUD Housing Programs Significant Deficiency

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.267 Continuum of Care Program $395,236
93.569 Community Services Block Grant $102,405
14.231 Emergency Solutions Grant Program $44,890