Finding 1144449 (2024-001)

- Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-06-27

AI Summary

  • Core Issue: The Project's occupancy rate is too low, with a 29% vacancy expense impacting revenue.
  • Impacted Requirements: High vacancy rates may lead to excessive use of replacement reserve funds and hinder future operations.
  • Recommended Follow-Up: The Project should enhance efforts to attract tenants and reduce vacancies.

Finding Text

HUD insured mortgage program - Section 223(f), Assistance Listing Number 14.155 Criteria: The Project’s occupancy rate should be adequate to maintain Project operations. Statement of Condition: The Project’s vacancy expense was 29% of rental revenue for the year ended September 30, 2024. Cause: Of the Project’s seventy-two units, eighteen were vacant the entire year, and eight others were vacant several months during the year. Effect: Decreased revenue may result in excessive future usage of replacement reserve funds. Decreased revenue may also negatively impact the Project’s ability to fund future Project operations. Recommendation: The Project should continue its efforts to obtain tenants and decrease vacancies. Views of Responsible Officials: We agree with the finding. The Project will continue its attempts to decrease vacancies.

Categories

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 $2.00M
14.195 Project-Based Rental Assistance (pbra) $189,285