Finding 1165335 (2024-003)

Material Weakness Repeat Finding
Requirement
C
Questioned Costs
-
Year
2024
Accepted
2025-12-18
Audit: 375928
Auditor: M GROUP LLP

AI Summary

  • Core Issue: The Company has not made loan payments from May 2024 to August 2025, resulting in a default on the loan with the City of San Antonio.
  • Impacted Requirements: The loan agreement required monthly payments of $3,796, which have not been met, leading to $60,736 in unpaid principal and interest.
  • Recommended Follow-up: The Company should pay the outstanding amount to resolve the default and is currently negotiating with the lender to arrange payment.

Finding Text

Finding #2024-003: Passed through City of San Antonio Community Development Block Grant – Loan, Assistance Listing 14.218 Type of Finding: Material Weakness Condition: The Company has not paid May 2024 through August 2025 loan payments in accordance with the loan agreement. The Company is in arrears for 16 principal and interest payments as of the report date. The loan with the City of San Antonio is in default due to the payments in arrears. Criteria: The loan agreement was for monthly principal and interest of $3,796 to be paid monthly beginning November 1, 2014. Questioned cost: $60,736 in principal and interest payments not paid as of the report date. Effect: The Lender has placed the loan in default which could result in interest on the unpaid principal to (a) accrue interest at the highest nonusurious rate allowed by law until such default is cured, and (b) be immediately payable in addition to the entire remaining principal amount then owing. Cause: Management did not pay the monthly principal and interest payments. Repeat Finding: No Recommendation: We recommend that the Company pay all outstanding principal and interest to cure the loan default. Status: Alamo is working with City of San Antonio to make arrangements to pay the $60,736. The Lender did not add additional interest or penalties.

Corrective Action Plan

CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN: FINDING 2024-003: Passed through City of San Antonio Community Development Block Grant – Loan, Assistance Listing 14.218 CORRECTIVE ACTION: Alamo is working with City of San Antonio to make arrangements to pay $60,736. The Lender did not add additional interest or penalties.

Categories

Material Weakness Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 1165332 2024-004
    Material Weakness Repeat
  • 1165333 2024-004
    Material Weakness Repeat
  • 1165334 2024-004
    Material Weakness Repeat
  • 1165336 2024-001
    Material Weakness Repeat
  • 1165337 2024-001
    Material Weakness Repeat
  • 1165338 2024-001
    Material Weakness Repeat
  • 1165339 2024-001
    Material Weakness Repeat
  • 1165340 2024-001
    Material Weakness Repeat
  • 1165341 2024-001
    Material Weakness Repeat
  • 1165342 2024-001
    Material Weakness Repeat
  • 1165343 2024-001
    Material Weakness Repeat
  • 1165344 2024-001
    Material Weakness Repeat
  • 1165345 2024-001
    Material Weakness Repeat
  • 1165346 2024-001
    Material Weakness Repeat
  • 1165347 2024-001
    Material Weakness Repeat
  • 1165348 2024-001
    Material Weakness Repeat
  • 1165349 2024-001
    Material Weakness Repeat
  • 1165350 2024-002
    Material Weakness Repeat
  • 1165351 2024-002
    Material Weakness Repeat
  • 1165352 2024-002
    Material Weakness Repeat
  • 1165353 2024-002
    Material Weakness Repeat
  • 1165354 2024-002
    Material Weakness Repeat
  • 1165355 2024-002
    Material Weakness Repeat
  • 1165356 2024-002
    Material Weakness Repeat
  • 1165357 2024-002
    Material Weakness Repeat
  • 1165358 2024-002
    Material Weakness Repeat
  • 1165359 2024-002
    Material Weakness Repeat
  • 1165360 2024-002
    Material Weakness Repeat
  • 1165361 2024-002
    Material Weakness Repeat
  • 1165362 2024-002
    Material Weakness Repeat
  • 1165363 2024-002
    Material Weakness Repeat
  • 1165364 2024-004
    Material Weakness Repeat
  • 1165365 2024-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.135 MORTGAGE INSURANCE_RENTAL AND COOPERATIVE HOUSING FOR MODERATE INCOME FAMILIES AND ELDERLY, MARKET INTEREST RATE $5.72M
14.155 MORTGAGE INSURANCE FOR THE PURCHASE OR REFINANCING OF EXISTING MULTIFAMILY HOUSING PROJECTS $4.24M
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $800,650
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $770,331
14.267 CONTINUUM OF CARE PROGRAM $307,238
21.011 CAPITAL MAGNET FUND $239,000