Finding 369818 (2021-005)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
$1
Year
2021
Accepted
2024-02-20
Audit: 291368
Auditor: Icl LLC

AI Summary

  • Core Issue: Management Agent fees were incorrectly calculated based on a CAP Yield instead of the required 4% of actual residential income collected.
  • Impacted Requirements: The calculation method did not align with HUD guidelines, leading to an overpayment of $9,626.09.
  • Recommended Follow-Up: The Management Agent should reimburse the Project for the overpaid amount and ensure future fees are calculated correctly based on income collected.

Finding Text

Criteria: Per The Management Agent Handbook 4381.5, REV-2, CHG-2, Section 1: Management Fees and Review Requirements,” Fee derived from project income (residentials commercial, and miscellaneous) must be quoted and calculated as a percentage of the amount of income collected by the agent. Multiplying the fee percentage by the Income collected gives the actual amount of fee paid to the agent. This requirement serves two purposes: 1) It gives the agent an incentive to maximize collections. 2) It automatically increases the agent’s potential fee yield as project rents increase. These increases help offset increases in the agent’s cost due to inflation. Condition: Management Agent fees are paid basis on the CAP Yield-$42,048.00 as opposed to 4% of residential income collected of ($810,525.34 total yearly collection X 4%) $32,421.01. The 4% of resident income collected fee is noted in the Project Owner’s Certification of Owner-Managed Multifamily Housing Projects dated May 25, 2016. The Yield CAP is established so the Management Fee basis on collections does not exceed the Yield CAP. The Management Agents do not attach to a monthly payment of the Management Fee a Schedule of Resident Income Collected to compute to the Management Fee to support the payment of the Management Fee. There is a question cost of $9,626.09. Cause: The Project did not follow the HUD directive regarding the calculated Management Fee as a percentage of the amount of income collected by the agent. Effect: Management Agent is overpaid by $9,626.99. Recommendation: We recommend that the Management Agent reimburse the Project the Management Fee Overpayment of $9,626.09. Views of Responsible Officials and Corrective Action Plan: No disagreements with the audit finding.

Corrective Action Plan

Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that the Project computes management fees per HUD directive Responsible party: Ken Dickerson, Chairman Planned completion date for corrective action plan: Already remediated.

Categories

Questioned Costs HUD Housing Programs

Other Findings in this Audit

  • 369814 2021-001
    Material Weakness
  • 369815 2021-002
    Material Weakness Repeat
  • 369816 2021-003
    Material Weakness Repeat
  • 369817 2021-004
    Material Weakness
  • 369819 2021-006
    Material Weakness Repeat
  • 369820 2021-007
    Material Weakness
  • 369821 2021-008
    Material Weakness
  • 369822 2021-009
    Material Weakness
  • 369823 2021-010
    Material Weakness
  • 369824 2021-011
    Material Weakness
  • 369825 2021-012
    Material Weakness Repeat
  • 369826 2021-013
    Material Weakness
  • 369827 2021-014
    Material Weakness
  • 369828 2021-015
    Material Weakness
  • 369829 2021-016
    Material Weakness
  • 369830 2021-017
    Material Weakness
  • 369831 2021-018
    Material Weakness
  • 369832 2021-019
    Material Weakness
  • 369833 2021-020
    Material Weakness
  • 369834 2021-021
    Material Weakness
  • 369835 2021-022
    Material Weakness
  • 946256 2021-001
    Material Weakness
  • 946257 2021-002
    Material Weakness Repeat
  • 946258 2021-003
    Material Weakness Repeat
  • 946259 2021-004
    Material Weakness
  • 946260 2021-005
    Material Weakness Repeat
  • 946261 2021-006
    Material Weakness Repeat
  • 946262 2021-007
    Material Weakness
  • 946263 2021-008
    Material Weakness
  • 946264 2021-009
    Material Weakness
  • 946265 2021-010
    Material Weakness
  • 946266 2021-011
    Material Weakness
  • 946267 2021-012
    Material Weakness Repeat
  • 946268 2021-013
    Material Weakness
  • 946269 2021-014
    Material Weakness
  • 946270 2021-015
    Material Weakness
  • 946271 2021-016
    Material Weakness
  • 946272 2021-017
    Material Weakness
  • 946273 2021-018
    Material Weakness
  • 946274 2021-019
    Material Weakness
  • 946275 2021-020
    Material Weakness
  • 946276 2021-021
    Material Weakness
  • 946277 2021-022
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $2.81M
14.195 Section 8 Housing Assistance Payments Program $670,112