Finding 9668 (2023-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-01-24

AI Summary

  • Core Issue: Rent reasonableness determinations were not documented for five out of six files reviewed, leading to potential misuse of HUD funds.
  • Impacted Requirements: Compliance with 24 CFR 578.51(g) regarding the necessity of documenting reasonable rent assessments prior to fund expenditure.
  • Recommended Follow-Up: Implement controls for consistent rent reasonableness documentation and revise policies to ensure compliance and oversight.

Finding Text

Assistance Listing Number, Federal Agency, and Program Name 14.267, U.S. Department of Housing and Urban Development, Continuum of Care Youth Transitional Program and Green Willow Project Federal Award Identification Number and Year: Youth Transitional Program: CO0059L8T032013 April 1, 2021 to March 31, 2022, CO0059L8T032215 April 1, 2023 to March 31, 2024. Green Willow Project: CO0133L8T032005 September 1, 2021 to August 31, 2022 and COOl 33L8T032106 September 1, 2022 to August 31, 2023. Pass through Entity: Youth Transitional Program: N/A Direct Green Willow Project: Family Tree, Inc. Finding Type Significant deficiency Repeat Finding No Criteria Per 24 CFR 578.51(g), U.S. Department of Housing and Urban Development (HUD) will only provide rental assistance for a unit if the rent is reasonable. The recipient or subrecipient must determine whether the rent charged for the unit receiving rental assistance is reasonable in relation to rents being charged for comparable unassisted units, taking into account the location, size, type, quality, amenities, facilities, and management and maintenance of each unit. Reasonable rent must not exceed rents currently being charged by the same owner for comparable unassisted units. Condition In a monitoring visit performed by HUD, the grantor found that rent reasonableness determination was not completed on five of the six files reviewed. In our testing we found that six of ten participants we tested did not have a rent reasonableness determination dated prior to the grant funds being expended. Questioned Costs None Identification of How Questioned Costs Were Computed N/A Context The Organization performs rent reasonableness determination for 35 individuals and families. The grantor found five instances where the Organization did not have completed documentation on file to support that the rent reasonableness determination was performed and we identified six such instances. The Organization was able to perform a determination for all current participants in the program to fulfill the required corrective action of this monitoring visit and proved that all rent charged was reasonable, creating no questioned costs. Cause and Effect The Organization did not have completed documentation on file to support that a rent reasonableness test had been performed for the files reviewed, and the internal policy does not address how rent reasonableness will be performed and documented. The effect is that participants may be subject to unneeded current and future housing costs and the Organization may be ineffectively using HUD funds and inadvertently incur ineligible costs. Recommendation The Organization should implement controls to ensure that a rent reasonableness determination is completed and retained for every participant. In addition, the Organization should ensure the appropriate policies are put in place to address rent reasonableness. Views of Responsible Officials and Corrective Action Plan The Organization revised the program policy to compare the rent reasonableness of at least three similar units using the Rent Reasonableness Comparison worksheet before any lease up and document the test with evidence that is reviewed and verified with a supervisor signature prior to execution of the lease. The Organization will repeat this process annually as long as the participant remains in the same unit. The Organization also hired an extra full time program quality control staff to monitor the compliance with the procedures. Moreover, the Organization will have an internal audit by the finance department at the halfway point of the grant year.

Categories

Subrecipient Monitoring Eligibility HUD Housing Programs Significant Deficiency

Other Findings in this Audit

  • 9667 2023-001
    Significant Deficiency
  • 9669 2023-002
    Significant Deficiency
  • 586109 2023-001
    Significant Deficiency
  • 586110 2023-001
    Significant Deficiency
  • 586111 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
64.033 Va Supportive Services for Veteran Families Program $1.05M
93.600 Head Start $728,027
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $388,018
94.011 Foster Grandparent Program $355,507
16.575 Crime Victim Assistance $338,455
14.267 Continuum of Care Program $286,693
64.024 Va Homeless Providers Grant and Per Diem Program $283,519
93.958 Block Grants for Community Mental Health Services $265,575
64.024 Covid-19 - Va Homeless Providers Grant and Per Diem Program $251,422
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $129,029
93.575 Covid-19 - Child Care and Development Block Grant $115,567
94.002 Retired and Senior Volunteer Program $83,253
14.191 Multifamily Housing Service Coordinators $78,354
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $61,948
16.589 Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program $59,879
10.558 Child and Adult Care Food Program $54,588
14.231 Covid-19 - Emergency Solutions Grant Program $48,012
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $43,811
14.231 Emergency Solutions Grant Program $31,090
14.252 Section 4 Capacity Building for Community Development and Affordable Housing $29,981
93.671 Covid-19 - Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $28,666
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants $22,757
97.024 Emergency Food and Shelter National Board Program $21,203
14.218 Community Development Block Grants/entitlement Grants $20,000
93.558 Temporary Assistance for Needy Families $13,446
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $12,134
93.600 Covid-19 - Head Start $12,000
21.019 Covid-19 - Coronavirus Relief Fund $9,410
93.778 Medical Assistance Program $8,824
93.569 Community Services Block Grant $5,615
93.568 Low-Income Home Energy Assistance $5,000
93.053 Nutrition Services Incentive Program $4,521
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $1,204
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $-606