Finding 1080373 (2024-006)

Material Weakness
Requirement
A
Questioned Costs
$1
Year
2024
Accepted
2024-10-28

AI Summary

  • Core Issue: The Project overpaid management fees by $16,298, violating HUD-approved terms.
  • Impacted Requirements: Payments must align with the HUD-approved management agreement; this was not followed due to confusion between two agreements.
  • Recommended Follow-Up: The management company should reimburse the Project and establish clear procedures to prevent future overpayments.

Finding Text

Criteria Management fee payments are limited to amounts determined in accordance with the terms of the HUD-approved management agreement. Condition During the year ended June 30, 2024, the Project paid management fees of $16,298 in excess of the amount approved by HUD. Cause There were two different management agreements and management did not follow the HUD-approved management agreement when paying management fees from operations. Effect or Potential Effect The overpaid amount is an unauthorized distribution and therefore considered to be questioned costs. Questioned Costs $16,298 Identification as a Repeat Finding This finding is not a repeat finding. Recommendation The management company should reimburse the Project for overpaid management fee in the amount of $16,298 and implement procedures to ensure that the management fee paid does not exceed the amount determined in accordance with the HUD-approved management agreement. Auditor Noncompliance Code: J. Unauthorized management fees Finding Resolution Status: In process. View of Responsible Officials Management agrees with the finding and is working with ownership on reimbursements to the property. Management will collect in accordance with HUD going forward.

Categories

Questioned Costs Cash Management HUD Housing Programs

Other Findings in this Audit

  • 503920 2024-001
    Material Weakness
  • 503921 2024-001
    Material Weakness
  • 503922 2024-002
    Material Weakness
  • 503923 2024-002
    Material Weakness
  • 503924 2024-003
    Material Weakness
  • 503925 2024-003
    Material Weakness
  • 503926 2024-004
    Material Weakness
  • 503927 2024-004
    Material Weakness
  • 503928 2024-005
    Material Weakness
  • 503929 2024-005
    Material Weakness
  • 503930 2024-006
    Material Weakness
  • 503931 2024-006
    Material Weakness
  • 503932 2024-007
    Material Weakness
  • 503933 2024-007
    Material Weakness
  • 1080362 2024-001
    Material Weakness
  • 1080363 2024-001
    Material Weakness
  • 1080364 2024-002
    Material Weakness
  • 1080365 2024-002
    Material Weakness
  • 1080366 2024-003
    Material Weakness
  • 1080367 2024-003
    Material Weakness
  • 1080368 2024-004
    Material Weakness
  • 1080369 2024-004
    Material Weakness
  • 1080370 2024-005
    Material Weakness
  • 1080371 2024-005
    Material Weakness
  • 1080372 2024-006
    Material Weakness
  • 1080374 2024-007
    Material Weakness
  • 1080375 2024-007
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $6.20M
14.157 Supportive Housing for the Elderly ("prac") $508,080