Finding 36532 (2022-001)

-
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-04-11

AI Summary

  • Core Issue: O'Brien Road Senior Apartments 2 missed a required monthly deposit of $1,158 into the reserve for replacements.
  • Impacted Requirements: This oversight resulted in non-compliance with the regulatory agreement.
  • Recommended Follow-Up: Ensure the $1,158 deposit is made, which has already been addressed in January 2023.

Finding Text

Finding 2022-001: Supportive Housing for the Elderly (Section 202), Federal Assistance Listing Number 14.157 Criteria: Per the regulatory agreement, O?Brien Road Senior Apartments 2 is required to make monthly deposits of $1,158 into a reserve fund for replacements. Condition: The reserve for replacements account was underfunded by $1,158 (one month?s payment) as of December 31, 2022. Context: We reviewed the deposits into the reserve for replacements during the year. Cause: O?Brien Road Senior Apartments 2 overlooked the requirement. Effect: O?Brien Road Senior Apartments 2 was not in compliance with the regulatory agreement. Recommendation: We recommend that O?Brien Road Senior Apartments 2 make the remaining $1,158 deposit into the reserve for replacements. Views of management and planned corrective action: O?Brien Road Senior Apartments 2 agrees with the finding and the required payment was made in January 2023.

Corrective Action Plan

U.S. Department of Housing and Urban Development Loretto Apartments at O?Brien Road Housing Development Fund Company, Inc. (O?Brien Road Senior Apartments 2), HUD Project No. 014-EE287/NY06-S101-004 respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bonadio & Co., LLP 432 North Franklin Street #60 Syracuse, New York 13204 Audit period: January 1, 2022 ? December 31, 2022 The findings from the 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT None FINDINGS ? FEDERAL AWARD PROGRAM AUDIT Finding 2022-001: Supportive Housing for the Elderly (Section 202), Federal Assistance Listing Number 14.157 Recommendation: Our auditors recommended that we make the remaining $1,158 deposit into the reserve for replacements when cash flow was sufficient. Action Taken: O?Brien Road Senior Apartments 2 made the required payment was made in January 2023. Name of Contact Person Responsible for Corrective Action: Kyle Lyskawa, CFO, (315) 424-1821. Completion Date: January 2023

Categories

No categories assigned yet.

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $61,527