Finding 1147914 (2024-003)

-
Requirement
N
Questioned Costs
$1
Year
2024
Accepted
2025-07-16

AI Summary

  • Core Issue: There is a shortage in the required deposits to the replacements reserve account.
  • Impacted Requirements: Monthly deposits were not adjusted as per HUD's updated schedule effective July 1, 2024.
  • Recommended Follow-Up: Confirm if the missing funds need to be submitted to the new owner and take corrective action.

Finding Text

Finding 2024-003: Required Reserves Deposit Shortage: Condition: There was a shortage in the total required deposits into the replacements reserve account. Criteria: Deposits are required to be made in accordance with the required deposit schedule provided by HUD. Effect: Potential noncompliance with HUD agreement provisions. Cause: Monthly deposits were not increased when the required monthly deposit amount was changed effective July 1, 2024. Recommendation: The Project needs to determine if these funds must be submitted to the new owner. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation. Questioned costs: $788

Categories

Questioned Costs HUD Housing Programs Special Tests & Provisions

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 $3.58M
14.195 Project-Based Rental Assistance (pbra) $1.41M