Finding 1161793 (2024-003)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-11-03

AI Summary

  • Core Issue: The Project's occupancy rate is too low, with a vacancy expense of 41% of rental revenue.
  • Impacted Requirements: This violates HUD's criteria for adequate occupancy to maintain operations.
  • Recommended Follow-Up: The Project should enhance efforts to attract tenants and reduce vacancies.

Finding Text

HUD insured mortgage program Section 223(f), ALN 14.155 Criteria: The Project’s occupancy rate should be adequate to maintain Project operations. Statement of Condition: The Project’s vacancy expense was 41% of rental revenue for the year ended September 30, 2024. Cause: Fourteen of the Project’s 48 units were vacant the entire year, four were vacant most of the year and several other units were vacant at various times during the year. Effect: Decreased revenue may result in excessive future usage of replacement reserve and debt service savings 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.

Corrective Action Plan

In response to the finding regarding low occupancy rate, management contends that the Project is doing all that is within its control to get the vacant units rented.

Categories

HUD Housing Programs

Other Findings in this Audit

  • 1161791 2024-001
    Material Weakness Repeat
  • 1161792 2024-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.155 MORTGAGE INSURANCE FOR THE PURCHASE OR REFINANCING OF EXISTING MULTIFAMILY HOUSING PROJECTS $1.15M
14.195 PROJECT-BASED RENTAL ASSISTANCE (PBRA) $126,522