Finding 1081745 (2024-003)

Significant Deficiency
Requirement
N
Questioned Costs
$1
Year
2024
Accepted
2024-11-11
Audit: 327913
Organization: Wood County Village, Inc. (OH)
Auditor: Gbq Partners LLC

AI Summary

  • Core Issue: The Project paid management fees that exceeded HUD's approved amount by $104.
  • Impacted Requirements: This violates the HUD approved management agent certification and Section 811 Regulatory Agreement.
  • Recommended Follow-Up: The Project’s sponsor should verify the residential income used for management fees on a monthly basis.

Finding Text

Finding 2024-003 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) - Assistance Listing 14.181; Grant period - Year ended June 30, 2024 Material Noncompliance with Program Requirements Significant Deficiency Over Compliance: Unauthorized Management Fees Statement of Condition: The Project paid management fees of 104 in excess of the amount approved by HUD. Criteria: The HUD approved management agent certification (Form HUD - 9839-B) provides for payment of management fees equal to 9.13% of residential income collected. Cause of Condition: The Project’s sponsor inadvertently utilized incorrect residential income to calculate management fees. Effect of Condition: The Project is not in compliance with the HUD approved management agent certification and Section 811 Regulatory Agreement. Questioned Costs: 104 Identification of Repeat Finding: Not Applicable Recommendation: We recommend that the Project’s sponsor verify, monthly, the residual income used to calculate management fees. Management’s Response: The Project’s sponsor agrees with the recommendations. See Corrective Action Plan.

Categories

Questioned Costs HUD Housing Programs Significant Deficiency

Other Findings in this Audit

  • 505301 2024-001
    Material Weakness
  • 505302 2024-002
    Material Weakness
  • 505303 2024-003
    Significant Deficiency
  • 1081743 2024-001
    Material Weakness
  • 1081744 2024-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.181 Supportive Housing for Persons with Disabilities $817,300