Finding 1074816 (2024-001)

- Repeat Finding
Requirement
B
Questioned Costs
$1
Year
2024
Accepted
2024-09-26
Audit: 321108
Auditor: D'ambra CPA

AI Summary

  • Core Issue: The property was overcharged management fees by $10,956 this year, totaling $19,870 cumulatively.
  • Impacted Requirements: HUD regulations only allow eligible costs related to the property, and the fees included incorrect charges.
  • Recommended Follow-Up: Management should reimburse the property or adjust outstanding balances and ensure accurate fee calculations moving forward.

Finding Text

Federal program - Section 223(f) Insured Mortgage: Criteria - HUD regulations specify that only eligible costs relating to the property are allowed to be paid by the property; Condition - the property was overcharged management fees totaling $10,956 for the current year and a cumulative total of $19,870; Cause - the fee charged included replacement reserve withdrawals and cash transfers in the cash receipts base in error; Recommendation - management should reimburse the property for the amount overcharged or reduce the outstanding balance due the management company by the overcharge and calculate the fee correctly in the future. Response: Management will offset unpaid invoices due the management company and will calculate the fee correctly in the future.

Categories

Questioned Costs HUD Housing Programs

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.155 Mortgage Insurance for the Purchase Or Refinancing of Existing Multifamily Housing Projects $3.33M
14.195 Section 8 Housing Assistance Payments Program $553,072
14.157 Supportive Housing for the Elderly $313,178
14.191 Multifamily Housing Service Coordinators $25,880