Finding 565760 (2022-006)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2025-06-23

AI Summary

  • Core Issue: Missing signed sublease and master lease agreements for 10 out of 21 tenant files could affect compliance with rent reasonableness.
  • Impacted Requirements: Internal controls require documentation to verify that rent paid aligns with local market rates, although no noncompliance was identified.
  • Recommended Follow-Up: Implement a checklist for lease documentation and conduct monthly reviews to ensure all required agreements are obtained and filed correctly.

Finding Text

Criteria: Where grants are used to pay for rent for all or a part of a structure, the rent paid must be reasonable in relation to rents being charged in the area for comparable space. As part of their internal control policies, the Organization requires that the following documents are included within the tenant file: signed sublease agreement between the Organization and member/tenant and signed master lease agreement between the tenant and landlord. Condition: We were unable to obtain both the signed sublease agreement and master lease agreement for 10 of the 21 tenant files selected for testing. Of those 10 files, there were 2 files where we were unable to obtain either the signed sublease agreement or master lease agreement. The Compliance Supplement does not specify that lease agreements must be examined to verify the rent paid is reasonable in relation to rents being charged in the area for comparable space. In addition, allowable costs/cost principles and activities allowed or unallowed is not applicable to the Continuum of Care Program. Therefore, no instances of noncompliance were identified. Cause: There was a change in personnel within the housing department. Also, the department relocated to a new building. Effect: While we were able to validate the rent paid was reasonable in relation to rents being charged in the area for a comparable space for the population tested, there is the potential that the amount being paid on behalf of the tenant is not in line with the agreed upon rate if lease agreements are not retained. Recommendation: The Organization should implement procedures to ensure that tenant files include all of the required documentation to support that the rent paid is reasonable in relation to rents being charged in the area for comparable space. Response: To ensure both subleases and master leases are obtained and properly uploaded to each tenant’s electronic file, a standardized checklist is now used at lease signing and annual recertification. Monthly ROI (Release of Information) reports are reviewed to identify upcoming expirations and prompt timely recertifications. Recertification documentation is first reviewed by the Housing Administrative Supervisor for accuracy and completeness, following by final review and approval from the Director of Housing.

Categories

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 565742 2022-005
    Material Weakness
  • 565743 2022-005
    Material Weakness
  • 565744 2022-005
    Material Weakness
  • 565745 2022-005
    Material Weakness
  • 565746 2022-005
    Material Weakness
  • 565747 2022-005
    Material Weakness
  • 565748 2022-005
    Material Weakness
  • 565749 2022-005
    Material Weakness
  • 565750 2022-005
    Material Weakness
  • 565751 2022-005
    Material Weakness
  • 565752 2022-005
    Material Weakness
  • 565753 2022-005
    Material Weakness
  • 565754 2022-005
    Material Weakness
  • 565755 2022-006
    Material Weakness
  • 565756 2022-006
    Material Weakness
  • 565757 2022-006
    Material Weakness
  • 565758 2022-006
    Material Weakness
  • 565759 2022-006
    Material Weakness
  • 565761 2022-007
    Material Weakness
  • 565762 2022-007
    Material Weakness
  • 565763 2022-007
    Material Weakness
  • 565764 2022-007
    Material Weakness
  • 565765 2022-007
    Material Weakness
  • 565766 2022-007
    Material Weakness
  • 565767 2022-007
    Material Weakness
  • 1142184 2022-005
    Material Weakness
  • 1142185 2022-005
    Material Weakness
  • 1142186 2022-005
    Material Weakness
  • 1142187 2022-005
    Material Weakness
  • 1142188 2022-005
    Material Weakness
  • 1142189 2022-005
    Material Weakness
  • 1142190 2022-005
    Material Weakness
  • 1142191 2022-005
    Material Weakness
  • 1142192 2022-005
    Material Weakness
  • 1142193 2022-005
    Material Weakness
  • 1142194 2022-005
    Material Weakness
  • 1142195 2022-005
    Material Weakness
  • 1142196 2022-005
    Material Weakness
  • 1142197 2022-006
    Material Weakness
  • 1142198 2022-006
    Material Weakness
  • 1142199 2022-006
    Material Weakness
  • 1142200 2022-006
    Material Weakness
  • 1142201 2022-006
    Material Weakness
  • 1142202 2022-006
    Material Weakness
  • 1142203 2022-007
    Material Weakness
  • 1142204 2022-007
    Material Weakness
  • 1142205 2022-007
    Material Weakness
  • 1142206 2022-007
    Material Weakness
  • 1142207 2022-007
    Material Weakness
  • 1142208 2022-007
    Material Weakness
  • 1142209 2022-007
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.39M
93.498 Provider Relief Fund and American Rescue Plan (arp) Rural Distribution $159,953
14.267 Continuum of Care Program $128,572
14.231 Emergency Solutions Grant Program $55,000
93.527 Grants for New and Expanded Services Under the Health Center Program $40,667
14.218 Community Development Block Grants/entitlement Grants $26,548