Finding 27959 (2022-002)

Significant Deficiency Repeat Finding
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2023-04-20
Audit: 18700
Organization: Cornelia House (MN)
Auditor: Wipfli LLP

AI Summary

  • Core Issue: The Project has $145,939 in related party receivables, including $116,973 from the Paycheck Protection Program, which may violate distribution rules.
  • Impacted Requirements: Funds can only be distributed to affiliates for specific management fees and allowable expenses; excess amounts are unauthorized.
  • Recommended Follow-Up: The Project should request the affiliate to remit the owed funds and monitor future related party transactions closely.

Finding Text

U.S. Department of Housing and Urban Development Finding 2022.002, CFDA #14.135 Section 221(d)(4) ? Insured Mortgage Condition: At June 30, 2022, there was $145,939 of related party receivables included in the surplus cash calculation comprised of $116,973 related to the Small Business Administration Paycheck Protection Program described below and $28,966 for other matters. As of December 31, 2022, the related party receivable totaling $116,973 related to the Small Business Administration Paycheck Protection Program. Criteria: The Project may only distribute funds to affiliates up to the amount required for management fees, as reimbursement for payroll, benefits, and operating expenses, or from allowable distributions of surplus cash taken only after the semiannual or annual surplus cash calculations. Amounts in excess are unauthorized distributions. Cause: The Project?s has a related party receivable at December 31, 2022, for amounts earned by the Project as part of the Small Business Administration Paycheck Protection Program. These funds, earned by the Project, were received by an affiliated entity in 2021 and have not yet been remitted to the Project. Effect: An affiliate of the Project has not remitted amounts earned by the Project as part of the Small Business Administration Paycheck Protection Program in a timely manner. Recommendation: The Project should request the affiliate to remit the amounts earned by the Project as part of the Small Business Administration Paycheck Protection Program. View of Responsible Officials: The Project will request payment from the affiliate and will continue to monitor related party activity to ensure the Project does not pay reimbursements or advances to affiliates in excess of allowed expenditures or allowable distributions of surplus cash.

Corrective Action Plan

Finding # 2022.002 View of Responsible Officials: The Project will request payment from the affiliate and will continue to monitor related party activity to ensure the Project does not pay reimbursements or advances to affiliates in excess of allowed expenditures or allowable distributions of surplus cash. Responsible Party: Tom Henry Estimated Completion: December 31, 2023

Categories

Cash Management

Other Findings in this Audit

  • 604401 2022-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.135 Mortgage Insurance_rental and Cooperative Housing for Moderate Income Families and Elderly, Market Interest Rate - Section 221(d)(4) - Insured Mortgage $3.28M