Finding 1174119 (2025-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-02-18
Audit: 387767
Organization: Renaissance Gardens, Inc. (MD)
Auditor: COHNREZNICK LLP

AI Summary

  • Core Issue: The project failed to make required monthly deposits of $3,207 to the replacement reserve, totaling $6,414 for the year ended June 30, 2025.
  • Impacted Requirements: This noncompliance violates the regulatory agreement, leading to underfunding of the replacement reserve.
  • Recommended Follow-Up: Management should reassess the project budget to cut nonessential costs, ensuring compliance with deposit requirements.

Finding Text

Criteria The regulatory agreement requires that the project make monthly deposits to its replacement reserve. Condition During the year ended June 30 2025, the project did not make the required monthly deposits to the replacement reserve in the amount of $6,414 The project is required to make monthly deposits to the reserve in the amount of $3,207. Cause The project does not generate sufficient cash flow to make the required monthly deposits. 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 $6,414 Identification as a Repeat Finding This is not a repeat finding. Recommendation Management should review the project budget to determine if nonessential costs can be cut 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 Views of Responsible Officials Management has reviewed the current nonessential costs that have resulted in the community not being able to fund the replacement reserve in accordance with the regulatory agreement. We have suspended services that will be maintained by the site staff. These services includes the common area cleaning and unit turn overs. Finding Resolution Status: Unresolved

Corrective Action Plan

Management has reviewed the current nonessential costs that have resulted in the community not being able to fund the replacement reserve in accordance with the regulatory agreement. We have suspended services that will be maintained by the site staff. These services includes the common area cleaning and unit turn overs.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1174116 2025-001
    Material Weakness Repeat
  • 1174117 2025-001
    Material Weakness Repeat
  • 1174118 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY $308,616