Finding Text
Identification as a Repeat Finding: Not a repeat finding
Finding:
The Organization did not obtain written documentation of tenant eligibility to reside in homes
financed with governmental loans that carry ongoing compliance requirements prior the tenant’s
move-in date.
Criteria:
Homes purchased through the use of loans that carry ongoing compliance requirements require that
tenant eligibility be determined prior to move-in.
Sample Size and Population:
Sample was 5 of 24 tenant move-ins during 2024. Errors were identified for 3 of the 5 tenants
tested.
Condition and Context:
Parkview tenants are referred by the Washington State Department of Social and Health Services
Developmental Disabilities Administration (DSHS DDA). DSHS DDA provides Parkview
documentation of the tenant’s eligibility to live in Parkview homes based on their disability. For 1
of the 5 tenants selected for testing, no letter from DSHS DDA was retained. For 2 of the 5 tenants
selected for testing who moved in during 2024, the documentation provided by DSHS DDA was
dated in 2025.
Effect:
Without documentation of eligibility, the Organization runs the risk of accepting an ineligible
tenant. Housing ineligible tenants exposes the Organization to the risk of the mortgages being
ineligible for forgiveness or title of the financed property transferring to the lender, which creates a
risk of misstatement in financial reporting. Cause:
The Organization processed more new tenants in 2024 than in prior years because of new units that
were completed during the year. The Organization and the supported living service provider were
moving quickly to lease up the properties when they were placed in service. The tenants were
referred by DSHS DDA, but the Organization did not ask the case manager to generate the letters at
the time of move in.
Recommendations:
Maintain a checklist of required documentation to have on hand at tenant move in.
Require a review of tenant files for completeness of documentation prior to tenant move in.
Questioned Costs:
None
Management Response:
Management response is reported in the “Corrective Action Plan” at the end of this report.
Contact Person:
Marc Cote, Executive Director 206-542-6644