Finding 32022 (2022-001)

- Repeat Finding
Requirement
N
Questioned Costs
$1
Year
2022
Accepted
2023-05-07
Audit: 34887
Organization: Ahepa 23, Inc. (AL)

AI Summary

  • Core Issue: The Organization is in default on its mortgage loan due to water damage making rental units uninhabitable.
  • Impacted Requirements: Non-compliance with the Regulatory Agreement, specifically regarding timely mortgage payments.
  • Recommended Follow-up: Management should secure new financing to address repairs and bring mortgage payments up to date by June 30, 2023.

Finding Text

S3800-010 Finding reference number 2022-001 S3800-011 Title and CFDA number of federal program Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, CFDA # 14.155 S3800-015 Type of finding Federal Award Finding S3800-016 Finding resolution status In process S3800-017 Information on universe population size 12 payments on the mortgage loan payable S3800-018 Sample size information 12 payments on the mortgage loan payable S3800-019 Identification of repeat finding and finding reference number Repeat finding - 2021-001 S3800-020 Criteria In accordance with item 1 of the Regulatory Agreement, the Organization agrees to make promptly all payments due under the note and mortgage. S3800-030 Statement of condition The Organization is in default on the mortgage note held by HUD. S3800-032 Cause The EIFS synthetic stucco failed and allowed water to infiltrate the building. This water intrusion resulted in the residential units of the rental property being uninhabitable and as a result the Organization does not have cash flow available to make the required mortgage loan payments. S3800-033 Effect or potential effect The Organization is not in compliance with the Regulatory Agreement and is in default on the mortgage loan agreement. S3800-035 Auditor non-compliance code Q - Failure to make mortgage payments S3800-037 FHA/Contract number 062-11095 S3800-038 Questioned costs $ 1 ,807,928 S3800-040 Questioned costs $ 1 ,807,928 S3800-045 Reporting views of responsible officials Management agrees and is finalizing financing options and completing a purchase and rehabilitation of the rental property through the Section 8(bb) process and RAD for PRAC application. S3800-080 Recommendation Management should seek new financing in order to complete the necessary repairs and bring the mortgage loan payable current. S3800-090 Auditor's summary of the auditee's comments on the findings and recommendations. Management agrees and is finalizing financing options and completing a purchase and rehabilitation of the rental property through the Section 8(bb) process and RAD for PRAC application. S3800-130 Response Indicator Agree S3800-140 Anticipated Completion Date June 30, 2023 S3800-150 Response Management concurs

Corrective Action Plan

Finding 2021-001 and 2021-002 (Mortgage Insurance - AL # 14.155) Concur or Do Not Concur with this Finding(s) Concur Agree or Disagree with auditor recommendation(s) Agree Completion Date or Proposed Completion Date June 30, 2023 Actions Taken or Planned on the Finding Management is finalizing financing options and completing a purchase and rehabilitation of the rental property through the Section 8(bb) process and RAD for PRAC application. Contact Person First Name Steve Contact Person Last Name Beck

Categories

Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment Reporting Matching / Level of Effort / Earmarking

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.155 Mortgage Insurance for the Purchase Or Refinancing of Existing Multifamily Housing Projects $1.81M