Finding 1090554 (2023-003)

Material Weakness
Requirement
P
Questioned Costs
$1
Year
2023
Accepted
2024-12-12

AI Summary

  • Core Issue: The Organization hired a management agent not approved by HUD, leading to unauthorized management fees.
  • Impacted Requirements: HUD mandates that management agents must be approved before assuming responsibilities.
  • Recommended Follow-Up: Require the management agent to obtain HUD approval immediately, or consider switching to an approved agent.

Finding Text

Unauthorized Change in Management Agent and Unauthorized Distribution Federal Agency Program Title Assistance Listing Number Award Number Award Period All awards reported on the schedule of expenditures of federal awards Identification as a Repeat Finding: N/A Finding: The Organization’s management agent is not approved by HUD. Management fees paid to unauthorized management agents are considered unauthorized distributions of project funds. Criteria: HUD requires that a management agent assumes management responsibility only after HUD approval. Condition and context: During 2023, the Organization hired and transitioned the operational management to a management agent which is not approved by HUD. Cause: During 2023, the Organization hired and transitioned the operational management to a management agent which is not approved by HUD. The management agent charged the Organization $55,269 for management fees for the year ended December 31, 2023. Sample size and population: Sampling was not applicable to this finding. Effect: Noncompliance with the HUD requirements could reduce access to future funding from Federal sources. Recommendation: The Organization should immediately require the management agent to complete the HUD approval process, and if necessary, consider the need to change management agents to one that is HUD approved. Question Costs: $55,269 of management fees incurred during 2023 Views of Management and Corrective Action Plan: Management’s response is reported in the “Corrective Action Plan” Contact Person: Mauro Hernandez

Categories

Questioned Costs HUD Housing Programs Reporting

Other Findings in this Audit

  • 514111 2023-002
    Material Weakness
  • 514112 2023-003
    Material Weakness
  • 1090553 2023-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.129 Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities $2.68M