Finding 523311 (2023-003)

Significant Deficiency
Requirement
N
Questioned Costs
$1
Year
2023
Accepted
2025-02-14

AI Summary

  • Core Issue: The Organization failed to provide income verification for seven tenants, violating eligibility requirements for HOME-assisted units.
  • Impacted Requirements: This noncompliance with 24 CFR § 92.252 (h) leads to material noncompliance with federal regulations, resulting in questioned costs of $77,295.
  • Recommended Follow-Up: Management should conduct annual reviews of tenant records to ensure all income verifications are properly documented and compliant.

Finding Text

2023-003 - Annual Income Verification For Tenant Eligibility Criteria: Regulations require that HOME-assisted units in a rental housing project must be occupied only be households that are eligible as low-income families and must meet certain limits on rents that can be charged. Condition: The Organization was unable to provide evidence of income verification, to be completed upon signing an annual rental agreement, for seven of the tenants selected for testing. Effect: The Organization did not comply with 24 CFR § 92.252 (h). Per 24 CFR § 92.252 (h), this results in material noncompliance with the provisions of Federal statues, regulations, and terms and conditions of Federal awards related to major programs. Questioned Costs: The Organization’s lack of compliance resulted in $77,295 of questioned costs. Questioned costs were calculated by comparing the subsidies received for the exceptions noted and applying the prorated percentages to the remaining affected population. Cause: The Organization did not maintain evidence of annual income verification for seven of the tenants selected for testing. Recommendations: We recommend management review the tenant roles annually to ensure required income verifications are documented in compliance with program requirements. Views of Responsible Officials: The Organization agrees with the finding and will work to implement the recommendations.

Corrective Action Plan

Criteria: Regulations require that HOME-assisted units in a rental housing project must be occupied only be households that are eligible as low-income families and must meet certain limits on rents that can be charged. Condition: The Organization was unable to provide evidence of income verification, to be completed upon signing an annual rental agreement, for seven of the tenants selected for testing. Effect: The Organization did not comply with 24 CFR § 92.252 (h). Per 24 CFR § 92.252 (h), this results in material noncompliance with the provisions of Federal statues, regulations, and terms and conditions of Federal awards related to major programs. Questioned Costs: The Organization’s lack of compliance resulted in $77,295 of questioned costs. Questioned costs were calculated by comparing the subsidies received for the exceptions noted and applying the prorated percentages to the remaining affected population. Cause: The Organization did not maintain evidence of annual income verification for seven of the tenants selected for testing. Recommendations: We recommend management review the tenant roles annually to ensure required income verifications are documented in compliance with program requirements. Views of Responsible Officials: The Organization agrees with the finding and will work to implement the recommendations.

Categories

Questioned Costs Eligibility Special Tests & Provisions

Other Findings in this Audit

  • 523310 2023-002
    Significant Deficiency Repeat
  • 1099752 2023-002
    Significant Deficiency Repeat
  • 1099753 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.218 Community Development Block Grants/entitlement Grants $2.00M
14.275 Housing Trust Fund $703,076
14.239 Home Investment Partnerships Program $513,066
14.267 Continuum of Care Program $253,088
14.881 Moving to Work Demonstration Program $87,090
93.959 Block Grants for Prevention and Treatment of Substance Abuse $43,039
21.027 Coronavirus State and Local Fiscal Recovery Funds $30,000
97.024 Emergency Food and Shelter National Board Program $12,500
14.238 Shelter Plus Care $7,000