Finding 624567 (2022-002)

-
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-08-15
Audit: 38718
Organization: Honor Ehg INC (NY)
Auditor: Rbt CPAS LLP

AI Summary

  • Core Issue: HONOR ehg Inc. failed to perform required controls over reasonable rental rates in 2022.
  • Impacted Requirements: Compliance with 2 CFR part 200, which mandates that rents must be reasonable and not exceed fair market rates.
  • Recommended Follow-Up: Conduct annual rent reasonableness certifications for all tenants funded by COC, ensuring documentation of comparable units and compliance with fair market rent standards.

Finding Text

2022-002 Special Tests and Provisions Continuum of Care. Condition: HONOR ehg Inc. had no recorded of or did not perform controls over reasonable rental rates in 2022. ??Criteria: Per 2 CFR part 200, Appendix IX, Compliance Supplement, rents paid must be reasonable in relation to rents being charged for comparable units taking into account relevant features. In addition, rents may not exceed rents currently being charges by the same owner for comparable unassisted units, and the portion of rents paid with grant funds may not exceed HUD-determined fair market rents. Grant funds in the amount of 1 months rent may be used to pay the non-recipient landlord for any damages to leased units by home less participants. Context: 8 of 9 tenants selected did not have Rent Reasonableness Certifications performed per HONOR's policy in 2022. Cause: HONOR ehg, Inc. did not perform rent reasonableness certifications annually and the Finance department does not track tenant portion of rents due. Effect: Due to lack of controls, Honor was not in compliance with the Continuum of Care Reasonable Rental Rates component. Recommendation: We recommend that HONOR ehg Inc. perform annual rent reasonableness certifications on all tenants whose rent is paid by COC funding. Rent reasonableness Certifications should document comparable rental units in the area, cost of other rental units from the same landlord and that the rent portion funded by COC funds is at or below the Fair Market Rent published annually.

Categories

Special Tests & Provisions HUD Housing Programs

Other Findings in this Audit

  • 48124 2022-001
    Significant Deficiency
  • 48125 2022-002
    -
  • 624566 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.558 Temporary Assistance for Needy Families $1.96M
14.267 Continuum of Care Program $759,092
14.231 Emergency Solutions Grant Program $700,437
93.667 Social Services Block Grant $151,993
93.623 Basic Center Grant $150,000
10.558 Child and Adult Care Food Program $105,912
93.658 Foster Care_title IV-E $71,365
97.024 Emergency Food and Shelter National Board Program $57,000
14.239 Home Investment Partnerships Program $8,990