Finding 1076713 (2023-001)

Significant Deficiency
Requirement
P
Questioned Costs
$1
Year
2023
Accepted
2024-09-30

AI Summary

  • Core Issue: The Corporation failed to obtain a HUD-approved management certification for the new management agent starting September 1, 2023.
  • Impacted Requirements: This non-compliance with the Regulatory Agreement could lead to questioned costs of $10,483.
  • Recommended Follow-Up: Submit the management certification to HUD for retroactive approval as soon as possible.

Finding Text

Finding reference number: #2023-001 CFDA title and number (federal award identification number and year): Mortgage Insurance for Rental Housing, CFDA No. 14.134 (Project identification number 073-35311, 2007) Auditor non-compliance code: J – Unauthorized management fees Finding resolution status: Outstanding Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size is not applicable to the finding. Statistically valid sample: Not applicable Name of federal agency: U.S. Department of Housing and Urban Development Pass-through entity: Not applicable Questioned costs: $10,483 Statement of condition of #2023-001 (CFDA No. 14.134): The Corporation did not obtain a HUD approved management certification (HUD Form 9839-B) for the new management agent effective beginning September 1, 2023. Criteria: The Regulatory Agreement requires the Property to have a HUD approved management certification (HUD Form 9839-B) in order to manage the Property. Effect or potential effect: The Corporation is not in compliance with the Regulatory Agreement. Cause: The Corporation has not received HUD's approval of the management certification. Recommendation: The management certification should be submitted to HUD for retroactive approval for the period beginning September 1, 2023. Completion date: Outstanding Reporting response: The Corporation concurs with the recommendation and will submit the management certification to HUD for approval retroactively.

Categories

Questioned Costs HUD Housing Programs Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 500271 2023-001
    Significant Deficiency
  • 500272 2023-002
    Significant Deficiency
  • 500273 2023-003
    Significant Deficiency
  • 1076714 2023-002
    Significant Deficiency
  • 1076715 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.134 Mortgage Insurance Rental Housing $1.14M
14.195 Project-Based Rental Assistance (pbra) $310,168