Finding 1168531 (2024-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2026-01-08

AI Summary

  • Core Issue: Management's fidelity bond coverage is insufficient by $75,024, failing to meet HUD regulations.
  • Impacted Requirements: Coverage must equal or exceed two months of gross potential rent for compliance.
  • Recommended Follow-Up: Ensure management has increased coverage to meet requirements, which has been completed as of May 16, 2025.

Finding Text

Criteria HUD regulations stipulate that fidelity bond coverage must meet or exceed two months of gross potential rent and cover all persons who participate directly or indirectly in the management and maintenance of the Project. Statement of Condition Two months of gross potential rent for Palmyra Interfaith Manor HUD Project No. 034-EH015 is $275,024. Management’s fidelity bond coverage of Palmyra Interfaith Manor HUD Project No. 034-EH015 was $200,000 during the period under audit which is insufficient by $75,024. Questioned Costs N/A Effect or Potential Effect In the event of theft or other crime, the Project may be exposed to liability not covered by insurance. Cause The fidelity bond coverage of the management company does not cover two months gross rent of the Project. Recommendation We recommend that management increase the fidelity bond policy coverage to two months gross rent of the Project. Views of Responsible Officials and Planned Corrective Action Management accepts the recommendation of the auditor and has contacted the insurance carrier to increase the amount of the fidelity bond to cover two months gross rent. This action was completed on May 16, 2025, Management obtained a fidelity bond policy with coverage of $500,000.

Corrective Action Plan

Management accepts the recommendation of the auditor and has contacted the insurance carrier to increase the amount of the fidelity bond to cover two months gross rent. This action should be completed by April 30, 2025. Karen Raugh, Chief Executive Officer, is responsible for implementing this corrective action.

Categories

HUD Housing Programs

Other Findings in this Audit

  • 1168530 2024-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.195 PROJECT-BASED RENTAL ASSISTANCE (PBRA) $1.02M
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $506,833