Finding 1174097 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-02-18

AI Summary

  • Core Issue: The Project missed a required monthly deposit of $8,630 to the replacement reserve.
  • Impacted Requirements: This failure violates the regulatory agreement, leading to underfunding of the reserve.
  • Recommended Follow-Up: Management should ensure timely deposits and review funding compliance with the regulatory agreement.

Finding Text

Criteria The regulatory agreement requires that the Project make monthly deposits to its replacement reserve. Condition During the period ended May 20, 2025, the Project did not make one month of the required monthly deposits to the replacement reserve. The Project is required to make monthly deposits to the reserve in the amount of $8,630. Cause The cash transfer for the monthly deposit was not made timely. Effect or Potential Effect Failure to make monthly payments resulted in an underfunding the replacement reserve and a violation of the regulatory agreement. Questioned Costs $8,630 Identification as a Repeat Finding This is not a repeat finding. Recommendations Management should make the deposits timely and review to ensure that the replacement reserve is funded in accordance with the terms of the regulatory agreement. Auditor Noncompliance Code: N. Reserve for replacements deposits View of Responsible Officials The finding has been overcome by events as this project has been released from the Regulatory Requirements subsequent to the end of the period. Finding Resolutions Status: Unresolved

Corrective Action Plan

Management agrees with the findings and recommendations, will transfer the replacement reserve funds. Monthly deposits will be completed in accordance with HUD going forward to ensure all terms and conditions are met.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1174096 2025-001
    Material Weakness Repeat
  • 1174098 2025-002
    Material Weakness Repeat
  • 1174099 2025-002
    Material Weakness Repeat
  • 1174100 2025-003
    Material Weakness Repeat
  • 1174101 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY $455,400