Finding 1151169 (2024-001)

- Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-08-27

AI Summary

  • Core Issue: The Project has an unresolved finding regarding insufficient escrow deposits of $9,850, impacting compliance with HUD requirements.
  • Impacted Requirements: The Project must pay all taxes and charges on time, which is currently at risk due to underfunded escrow accounts.
  • Recommended Follow-Up: Ensure timely monthly deposits to the escrow account and regularly review balances to meet future obligations.

Finding Text

FINDING No. 2024-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Finding Resolution Status: Unresolved. Information on Universe Population Size: Escrow account. Sample Size Information: Escrow account. Identification of Repeat Finding and Finding Reference Number: Yes, 2023-002. Criteria: As required by the regulatory agreement, the Project is required to pay, when due, all taxes, assessments, and other charges. Statement of Condition: The Project is deficient in funding escrow deposits in the amount of $9,850 as required by HUD. Cause: The Project did not properly fund the escrow account based on current period insurance premiums and tax rates. Effect or Potential Effect: The escrow deposits are not sufficient to meet future obligations. Auditor Non-Compliance Code: Z – Other Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor’s recommendations will be adopted. Recommendation: The Project should make sufficient monthly deposits to the escrow account in a timely manner. Response Indicator: Agree. Completion Date: 12/31/2025 Response: Escrows were underfunded due primarily to a high increase in insurance rates. Escrow balances will be reviewed on a regular basis to ensure adequate funding.

Categories

HUD Housing Programs Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly - Capital Advance $1.02M
14.157 Supportive Housing for the Elderly - Prac $27,436