Finding 1160194 (2024-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-10-08
Audit: 370562
Organization: N L Resort, INC (VI)
Auditor: Bert Smith & CO

AI Summary

  • Core Issue: Two withdrawals from the reserve account were made without required written approval from HUD.
  • Impacted Requirements: Compliance with HUD guidelines, specifically the Capital Advance Regulatory Agreement.
  • Recommended Follow-Up: Management must ensure all future withdrawals have written consent from HUD to avoid noncompliance.

Finding Text

2024-01: Replacement Reserve Withdrawal Federal Agency: Department of Housing and Urban Development Program Name: Supportive Housing for the Elderly (Section 202) CFDA No.: 14.157 Compliance Requirements: Special Tests and Provisions Condition: No approval was obtained for two (2) withdrawals from the reserve account. Criteria: Pursuant to the Capital Advance Regulatory Agreement, disbursements from such funds may be made only after the consent in writing of HUD. Cause: The Project needed to make immediate repairs prior to REAC assessment Effect: Noncompliance with HUD guidelines. Questioned Costs: Undetermined Recommendation: Management should adhere to HUD’s guidelines and seek to obtain written approval for all withdrawals from the reserve account. Views of Responsible Officials and Planned Corrective Action: The funds withdrawn from the Reserve Regulatory account was done based on a verbal agreement between Jose L Castillo, SAE and Mona Barnes, to perform needed repairs in preparation for REAC inspection. The funds were subsequently returned to the account.

Corrective Action Plan

The funds were subsequently returned to the account.

Categories

Special Tests & Provisions HUD Housing Programs

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $2.46M
14.157 Project Rental Assistance Contract (prac) $159,977