SPM has an established process for preparing and reviewing replacement reserve reimbursement requests prior to submission to HUD. In this instance, the duplicate invoices were not identified during that review process and were subsequently included in the October 2025 request. HUD approved the reserve release based on the supporting documentation submitted; however, management recognizes its responsibility to ensure the accuracy and completeness of all reimbursement requests. To correct the issue, the property will reimburse the Replacement Reserve account for the duplicate amount of $31,482.32 and maintain documentation supporting the repayment. Management will also review prior replacement reserve reimbursement requests to confirm that no additional duplicate reimbursements exist. To prevent a recurrence, staff responsible for preparing and reviewing replacement reserve requests will be retrained on the review requirements, including verification against previously submitted reserve releases and supporting documentation. Management will also reinforce documentation and review procedures to ensure duplicate expenses are identified and resolved before future submissions are made.