Finding 1208249 (2025-002)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2025
Accepted
2026-04-21

AI Summary

  • Core Issue: The Project's bank accounts exceed the FDIC limit without proper collateral or insurance.
  • Impacted Requirements: HUD mandates that funds over the FDIC limit must be either collateralized, insured, or held in a bank with an acceptable rating.
  • Recommended Follow-Up: Ensure compliance by either securing collateral for excess funds or moving them to a HUD-approved bank.

Finding Text

Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Supportive Housing for the Elderly (Section 202) Mortgage Financing Assistance Listing #: 14.157 Type of Finding: * Other Matters Condition: The Project has bank accounts at one bank that are over the FDIC limit that are not covered by additional collateral or insurance. Additionally, the bank has not received one of HUD’s acceptable ratings, as described in HUD Handbook 4350.1. Criteria or Specific Requirement: HUD requires that funds held at banks in excess of FDIC limits either be collateralized or insured, or the bank has received one of HUD’s acceptable rating. Questioned Costs: None Context: The Project has bank accounts over the FDIC limit. Cause: The bank balance increased in the current year. Effect: The Project is not in compliance with the regulatory agreement. Repeat Finding: No Recommendation: We recommend the funds over the FDIC limit either be collateralized or insured, or moved to a bank with a HUD acceptable rating. Views of Responsible Officials and Planned Corrective Actions: Management agrees and will monitor funds held at the bank and take steps to ensure compliance with HUD regulations.

Corrective Action Plan

Section 202 - Supportive Housing for the Elderly Mortgage Financing– Assistance Listing No. 14.157 Recommendation: We recommend the funds over the FDIC limit be collateralized or insured, or invested at a bank with an approved HUD accepted rating. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will monitor funds held at Busey closely and exercise one of the following two options mentioned above. Name(s) of the contact person(s) responsible for corrective action: Jeff Cottingham, Property Manager Planned completion date for corrective action plan: 2026

Categories

HUD Housing Programs

Programs in Audit

ALN Program Name Expenditures
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY $3.73M
14.195 PROJECT-BASED RENTAL ASSISTANCE (PBRA) $798,795