Finding 1174101 (2025-003)

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

AI Summary

  • Core Issue: The Project overpaid management fees by $2,955, exceeding HUD-approved limits.
  • Impacted Requirements: Payments must align with the terms of the HUD-approved management agreement.
  • Recommended Follow-Up: Ensure reimbursement of $2,955 and implement procedures to prevent future overpayments.

Finding Text

Criteria Management fee payments are limited to amounts determined in accordance with the terms of the HUD approved management agreement. Condition During the period ended May 20, 2025, the Project paid management fees of $2,955 in excess of the amount approved by HUD. Cause Management inadvertently recorded and paid management fee for receipts that should have been allocated to New Weinberg House. Effect or Potential Effect The overpaid amount is an unauthorized distribution and therefore considered to be questioned costs. Questioned Costs $2,955 Identification as a Repeat Finding This is a repeat finding. Recommendations The management company should reimburse the Project for overpaid management fee in the amount of $2,955 and implement procedures to ensure that the management fee paid does not exceed the amount determined in accordance with the HUD approved management agreement. Auditor Noncompliance Code: J. Unauthorized management fees View of Responsible Officials Management agrees with the findings and recommendations, management fee transfer was completed on 7/1/25. Finding Resolutions Status: Resolved

Corrective Action Plan

Management agrees with the findings and recommendation is working with ownership on reimbursement to property. Management will collect in accordance with HUD going forward.

Categories

HUD Housing Programs

Other Findings in this Audit

  • 1174096 2025-001
    Material Weakness Repeat
  • 1174097 2025-001
    Material Weakness Repeat
  • 1174098 2025-002
    Material Weakness Repeat
  • 1174099 2025-002
    Material Weakness Repeat
  • 1174100 2025-003
    Material Weakness Repeat

Programs in Audit

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