Finding 1168869 (2025-001)

Material Weakness Repeat Finding
Requirement
A
Questioned Costs
-
Year
2025
Accepted
2026-01-13
Audit: 381213
Organization: Ahepa 284-Iv, Inc. (SC)

AI Summary

  • Core Issue: The organization repaid $61,198 in construction payables to a related party using operating cash, which may violate HUD's guidelines on project fund usage.
  • Impacted Requirements: Funds must only cover expenses deemed reasonable and necessary for project operations, as outlined in the Regulatory Agreement with HUD.
  • Recommended Follow-Up: Management should revise their definitions of reasonable expenses and consult HUD before making any repayments to ensure compliance.

Finding Text

S3800-010 Finding reference number 2025-001 S3800-011 Title and AL number of federal program Supportive Housing for the Elderly #14.157 S3800-015 Type of finding Federal Award Finding and Internal Control over Compliance S3800-016 Finding resolution status Complete S3800-017 Information on universe population not applicable S3800-018 Sample information not applicable S3800-019 Identification of repeat finding and finding reference number not applicable S3800-020 Criteria The Regulatory Agreement between HUD and the owner stipulates that project funds may be used only for expenses that are reasonable and necessary to the operation of the project. S3800-030 Statement of condition The Organization repaid construction payables to a related party from operating cash. S3800-032 Cause Understanding of reasonable and necessary obligations of the project. S3800-033 Effect or potential effect Cash may be unavailable to meet reasonable and necessary obligations of the project. S3800-035 Auditor non-compliance code H - Unauthorized distribution of project assets S3800-040 Questioned costs $ 61,198 S3800-037 Property associated with the finding 054-EE-096 S3800-038 Questioned costs $ 61,198 S3800-045 Reporting views of responsible officials Management agrees S3800-080 Recommendation Management should update their definition of reasonable and necessary expenses and check with HUD prior to repaying costs that may not be eligible. S3800-090 Auditors' Summary of the Auditee's Comments on the Findings and Recommendations Management concurs. S3800-130 Response indicator Agree S3800-140 Anticipated Completion Date October 31, 2024 S3800-150 Response The funds were repaid during the current year.

Corrective Action Plan

The property was repaid $61,198 and internal controls were properly updated.

Categories

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly - Section 202 HUD Capital Advance $4.75M
14.157 Supportive Housing for the Elderly - Project Rental Assistance Contract $192,447