Finding 619665 (2022-004)

Significant Deficiency
Requirement
B
Questioned Costs
$1
Year
2022
Accepted
2023-06-29
Audit: 47955
Organization: Homesight and Subsidiaries (WA)

AI Summary

  • Core Issue: The Organization disbursed federal funds exceeding the $60,000 limit set by the Homeowner Assistance Fund program.
  • Impacted Requirements: Funds over the limit were not properly tracked, leading to unallowable costs charged to the program.
  • Recommended Follow-Up: HomeSight should implement a tracking system for disbursements that exceed the threshold to ensure compliance with federal funding rules.

Finding Text

See Schedule of Findings and Questioned Costs for chart/table.Identification as a Repeat Finding: Not a repeat finding Finding: The Organization disbursed federal funds to program beneficiaries in excess of program limits. Criteria: The Homeowner Assistance Fund (HAF) Foreclosure Grant Program Agreement grant agreement limited benefits to $60,000 but noted that ?because this program requires that any grant must terminate the ongoing foreclosure action, the published grant limit can be exceeded by an Application for Exception process.? Condition and context: At the conclusion of the HAF pilot program, which was conducted in 2022, HomeSight remitted $39,729 to the Washington State Housing Finance Commission for benefits that exceeded the threshold established by the Application for Exception process. Cause: In certain circumstances, funds in excess of the threshold established in the Application for Exception process were required to terminate the ongoing foreclosure action. Sample size and population: See Schedule of Findings and Questioned Costs for chart/tableEffect: Unallowable costs were charged to the program. Recommendation: HomeSight should have been tracking instances in which disbursed funds exceeded the threshold established in the Application for Exception process so that federal funds were not used for unallowable costs. Questioned Costs: $39,729 Management Response: Management response is reported in the ?Corrective Action Plan? at the end of this report. Contact Person: Tammie Anders, Director of Finance

Categories

Questioned Costs Allowable Costs / Cost Principles

Other Findings in this Audit

  • 43217 2022-002
    Material Weakness Repeat
  • 43218 2022-002
    Material Weakness Repeat
  • 43219 2022-002
    Material Weakness Repeat
  • 43220 2022-002
    Material Weakness Repeat
  • 43221 2022-001
    Significant Deficiency Repeat
  • 43222 2022-002
    Material Weakness Repeat
  • 43223 2022-004
    Significant Deficiency
  • 43224 2022-002
    Material Weakness Repeat
  • 43225 2022-002
    Material Weakness Repeat
  • 43226 2022-002
    Material Weakness Repeat
  • 43227 2022-002
    Material Weakness Repeat
  • 43228 2022-002
    Material Weakness Repeat
  • 43229 2022-002
    Material Weakness Repeat
  • 43230 2022-002
    Material Weakness Repeat
  • 43231 2022-002
    Material Weakness Repeat
  • 43232 2022-002
    Material Weakness Repeat
  • 43233 2022-002
    Material Weakness Repeat
  • 43234 2022-002
    Material Weakness Repeat
  • 43235 2022-002
    Material Weakness Repeat
  • 619659 2022-002
    Material Weakness Repeat
  • 619660 2022-002
    Material Weakness Repeat
  • 619661 2022-002
    Material Weakness Repeat
  • 619662 2022-002
    Material Weakness Repeat
  • 619663 2022-001
    Significant Deficiency Repeat
  • 619664 2022-002
    Material Weakness Repeat
  • 619666 2022-002
    Material Weakness Repeat
  • 619667 2022-002
    Material Weakness Repeat
  • 619668 2022-002
    Material Weakness Repeat
  • 619669 2022-002
    Material Weakness Repeat
  • 619670 2022-002
    Material Weakness Repeat
  • 619671 2022-002
    Material Weakness Repeat
  • 619672 2022-002
    Material Weakness Repeat
  • 619673 2022-002
    Material Weakness Repeat
  • 619674 2022-002
    Material Weakness Repeat
  • 619675 2022-002
    Material Weakness Repeat
  • 619676 2022-002
    Material Weakness Repeat
  • 619677 2022-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.026 American Rescue Plan Act $3.19M
14.239 Home Investment Partnerships Program $816,940
14.218 Community Development Block Grants/entitlement Grants $722,078
21.024 Cdfi Rapid Response Program $527,565
21.011 Capital Magnet Fund $134,433
21.000 Neighborworks Expendable Capital $125,620
14.169 Housing Counseling Assistance Program $113,108
21.020 Community Development Financial Institutions Program $105,000
21.020 Community Development Financial Institutions Fund Assistance Agreement $93,000
21.027 Seattle Office of Economic Development $51,785
14.252 Local Initiatives Support Corporation $30,247
21.000 Neighborworks America (45832 Payment Id) $5,000
21.000 Neighborworks America $2,650
21.000 Neighborworks America (47579 Payment Id) $2,500