Finding 1221477 (2025-002)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2025
Accepted
2026-06-30

AI Summary

  • Core Issue: The Project's occupancy rate is too low, with a 28% vacancy expense impacting revenue.
  • Impacted Requirements: The Project must maintain adequate occupancy to support operations and avoid excessive use of reserves.
  • Recommended Follow-Up: Focus on strategies to attract tenants and reduce vacancies to improve financial stability.

Finding Text

HUD insured mortgage program Section 223(f), ALN 14.155 Criteria: The Project’s occupancy rate should be adequate to maintain Project operations. Statement of Condition: The Project’s vacancy expense was 28% of rental revenue for the year ended September 30, 2025. Cause: Of the Project’s seventy-two units, eighteen were vacant the entire year, and one was vacant several months during the year. Effect: Decreased revenue may result in excessive future usage of replacement reserve and debt service savings reserve funds. Decreased revenue may also negatively impact the Project’s ability to fund future Project operations. Recommendation: The Project should continue its efforts to obtain tenants and decrease vacancies. Views of Responsible Officials: We agree with the finding. The Project will continue its attempts to decrease vacancies.

Corrective Action Plan

In response to the finding regarding low occupancy rate, management contends that the Project is doing all that is within its control to get the vacant units rented.

Categories

HUD Housing Programs

Other Findings in this Audit

  • 1221476 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.155 MORTGAGE INSURANCE FOR THE PURCHASE OR REFINANCING OF EXISTING MULTIFAMILY HOUSING PROJECTS $1.93M
14.195 PROJECT-BASED RENTAL ASSISTANCE (PBRA) $207,861