Finding 3678 (2023-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2023-12-07

AI Summary

  • Core Issue: Missing documentation for tenant eligibility, specifically Form HUD-50059, for two files.
  • Impacted Requirements: Noncompliance with HUD's annual recertification process as outlined in the Regulatory Agreement.
  • Recommended Follow-Up: Implement procedures to ensure timely completion of annual recertifications; management plans to change property managing agents to address this issue.

Finding Text

Finding 2023-001 Program U.S. Department of Housing and Urban Development (HUD) – Supportive Housing for Persons with Disabilities (Section 811) and Project Rental Assistance, Assistance Listing No. 14.181. Condition Three tenant files were selected for testing and the required documentation to determine eligibility, as required by the HUD regulations, could not be located as follows:  For two of the files, Form HUD-50059, Owner’s Certification of Compliance with HUD’s Tenant Eligibility and Rent Procedures had not been completed before the tenant’s anniversary date as required by HUD. Criteria Tenant recertifications should be completed and maintained as required by HUD requirements. Cause There were no procedures in place to ensure that all annual recertifications were properly completed and maintained. Effect Failure to comply with the annual recertification process is an instance of noncompliance with the Regulatory Agreement. Recommendation We recommend the Corporation establish procedures to ensure that the annual recertifications are completed on a timely basis in accordance with HUD requirements. Reporting Views of Responsible Officials Management agrees with the recommendation and the Corporation’s Board of Directors has made the decision to change property managing agents effective January 1, 2024. It is anticipated that the change to a new property managing agent will allow the Corporation to establish procedures to ensure all recertifications are performed and maintained in accordance with the regulatory agreement.

Corrective Action Plan

2023-001: Section 811, Assistance Listing No. 14.181 Three tenant files were selected for testing and the required documentation to determine eligibility, as required by the HUD regulations, could not be located as follows: • Two of the files were missing Form HUD-50059, Owner’s Certification of Compliance. Recommendation: We recommend the Corporation establish procedures to ensure that the annual recertifications are completed on a timely basis in accordance with HUD requirements. Action Taken: Management agrees with the recommendation and the Corporation’s Board of Directors has made the decision to change property managing agents effective January 1, 2024. It is anticipated that the change to a new property managing agent will allow the Corporation to establish procedures to ensure all recertifications are performed and maintained in accordance with the regulatory agreement. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Dr. Seanelle Hawkins at (585) 325-6530.

Categories

HUD Housing Programs Eligibility Reporting

Other Findings in this Audit

  • 580120 2023-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.239 Home Investment Partnerships Program $1.93M
14.181 Supportive Housing for Persons with Disabilities $1.55M
14.181 Project Rental Assistance $56,642