Finding 1169311 (2025-002)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2025
Accepted
2026-01-16

AI Summary

  • Core Issue: An unauthorized inter-property loan occurred due to a payment made for insurance that wasn't properly identified.
  • Impacted Requirements: This violates HUD regulations regarding the use of project funds, which must be strictly for the specific property's operation.
  • Recommended Follow-Up: Management should establish procedures for verifying payment details to ensure they are charged to the correct property accounts before processing.

Finding Text

2025-02 – Supportive Housing for Disabled Persons ALN 14.181 Statement of Condition: During the audit, we noted that another property paid one month of HANDS Triad Housing, Inc.'s insurance audit escrow. This payment was not identified until after year end, resulting in an inter-property loan that was not approved by HUD. Criteria: Per HUD Handbook 4370.1, project funds must be used solely for purposes related to the operation of the specific multifamily property. Loans or advances from a project to another project, related business, or individual are considered unauthorized distributions of project assets unless approved by HUD. Effect of Condition: This is a violation of the HUD Regulations. Questioned Costs: $3,372 Cause of Condition: There was insufficient review or verification of payment details before processing. Recommendation: We recommend that management implement procedures to ensure payments are posted to the correct property accounts. This should include verification of account selection prior to payment processing. Response: See Corrective Action Plan.

Corrective Action Plan

B. Comment on Findings and Recommendations We concur with the auditor's finding that HANDS Metro's funds were used to fund the HANDS Triad Housing insurance audit escrow. We had a new employee and they made a mistake and it was not found until the assistant controller reviewed the ledgers 2 weeks later (which happened to be past year end). This was not an intentional transaction to use a different properties funds to put into an escrow account, it was a mistake. The funds have since been transferred back to HANDS Metro. C. Actions Taken or Planned The Assistant Controller and Property Accountant will review all funds were paid from the correct account before the transfer is completed in the bank account.

Categories

HUD Housing Programs Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 1169310 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.181 SUPPORTIVE HOUSING FOR PERSONS WITH DISABILITIES $951,800
14.182 LOWER INCOME HOUSING ASSISTANCE PROGRAM_SECTION 8 NEW CONSTRUCTION/SUBSTANTIAL REHABILITATION $99,298