Finding 1206389 (2025-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2025
Accepted
2026-04-10
Audit: 398396
Organization: Miles City Eagles Manor (MT)

AI Summary

  • Core Issue: The Organization is not making payments on a HUD insured loan, leading to a default status with a total debt of $1,199,473.
  • Impacted Requirements: The Organization is required to make monthly payments, which it has failed to do, resulting in noncompliance with HUD regulations.
  • Recommended Follow-Up: Negotiate with HUD to reduce monthly payments and establish procedures to ensure timely future payments.

Finding Text

2025 -001 Delinquent Debt Payments Noncompliance Information: Underpayment of the Flex Subsidy Loan. Condition: The Organization has a HUD insured loan to which it is not making payments. The loan is in default and can be called at any moment. The balance of the loan is $1,138,002 and $61,471 was accrued as interest for the current year. In total, the Organization owes $1,199,473 on its loan to HUD. Criteria: The Organization is required to make monthly payments on its loan from HUD. Effect: The Property is out of compliance with HUD rules and regulations for the Flex Sub Loan. Recommendations: We recommend that the Project negotiate with HUD to decrease the monthly payments and bring the loan current and implement procedures to ensure that future amounts due on the contingent mortgage are paid in a timely manner. Auditee Response: On June 1, 2020, the Organization reached out to HUD with a plan to resolve the delinquent payments. Suggestions were to either forgive the loan or to have the payments be made from surplus cash. The Organization has not received correspondence concerning these suggestions as of the date on this report.

Corrective Action Plan

Underpayment of the Flex Subsidy Loan On June 1, 2020, the Organization reached out to HUD with a plan to resolve the delinquent payments. Suggestions were to either forgive the loan or to have the payments be made from surplus cash. The Organization has not received correspondence concerning these suggestions as of the date on this report, November 22, 2025. Karen Burkett, the Managing Agent, will work with the Organization to resolve this matter. The anticipated completion date is June 30, 2026.

Categories

HUD Housing Programs Matching / Level of Effort / Earmarking

Programs in Audit

ALN Program Name Expenditures
14.164 Flexible Subsidy $1.14M
14.149 Rental Supplement, Section 8 $215,057