Finding 626132 (2022-001)

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Requirement
N
Questioned Costs
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Year
2022
Accepted
2023-08-29
Audit: 42486
Organization: Aloha United Way, Inc. (HI)
Auditor: Accuity LLP

AI Summary

  • Core Issue: Two individuals receiving rent assistance lacked the required rent reasonableness checklist and certification form.
  • Impacted Requirements: Compliance with 24 CFR sections 578.51(g) and HUD guidelines for rent assessments is at risk.
  • Recommended Follow-Up: Ensure subrecipients understand rent reasonableness requirements and conduct timely monitoring during the grant period.

Finding Text

Condition During our audit, we examined a non-statistical sample of six individuals receiving rent assistance, noting that for two individuals, the required rent reasonableness checklist and certification form was not completed. Criteria Per 24 CFR sections 578.51(g), where grants are used to pay rent for individual housing units, the recipient or subrecipient must determine whether the rent charged is reasonable in relation to rents being charged for comparable assisted units, taking into account the location, size, type, quality, amenities, facilities, and management and maintenance of each unit. Under U.S. Department of Housing and Urban Development (?HUD?) guidelines, a rent reasonableness checklist and certification form is required for all individuals receiving rent assistance. Effect Failure to complete required documentation may result in noncompliance with HUD guidelines. Cause and View of Responsible Officials Due to miscommunication, one of the Organization?s subrecipients was performing rent reasonable assessments based on outdated HUD guidelines. Because the Organization performed its monitoring procedures over the subrecipient?s rent reasonableness assessments after the grant period ended, one of its subrecipients was not made aware of the updated HUD rent reasonableness procedures in a timely manner. However, the Organization does perform an independent assessment of rents compared to fair market value and reviews the rent calculation worksheet during each drawdown. Recommendation We recommend program management ensure subrecipients are familiar with rent reasonableness requirements and perform timely monitoring of their subrecipients during the grant period.

Categories

Subrecipient Monitoring Cash Management HUD Housing Programs

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.267 Continuum of Care Program $4.77M
14.218 Community Development Block Grants/entitlement Grants $159,378
14.873 Native Hawaiian Housing Block Grants $17,475