Finding 369840 (2021-005)

Material Weakness
Requirement
B
Questioned Costs
-
Year
2021
Accepted
2024-02-20
Audit: 291369
Organization: Trinity Community Housing CORP (IL)
Auditor: Icl LLC

AI Summary

  • Core Issue: Management Agent fees were not calculated based on the actual income collected, violating HUD guidelines.
  • Impacted Requirements: The lack of a detailed income schedule means fees may not reflect true project performance, undermining incentives for maximizing collections.
  • Recommended Follow-up: Ensure the Management Agent provides a monthly income schedule to accurately compute fees in line with HUD requirements.

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 Yield CAP -$59,184. The 5% of resident income collected fee is noted in the Project Owner’s Certification of Owner-Managed Multifamily Housing Projects dated October 13, 2016. The Yield CAP is established so the Management Fee basis on collections does not exceed the Yield CAP. The Management Agent does not attach to 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. 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 did not follow HUD directive for computation of Management Fees.

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

HUD Housing Programs

Other Findings in this Audit

  • 369836 2021-001
    Material Weakness
  • 369837 2021-002
    Material Weakness Repeat
  • 369838 2021-003
    Material Weakness
  • 369839 2021-004
    Material Weakness
  • 369841 2021-006
    Material Weakness Repeat
  • 369842 2021-007
    Material Weakness
  • 369843 2021-008
    Material Weakness
  • 369844 2021-009
    Material Weakness
  • 369845 2021-010
    Material Weakness
  • 369846 2021-011
    Material Weakness
  • 369847 2021-012
    Material Weakness Repeat
  • 369848 2021-013
    Material Weakness Repeat
  • 369849 2021-014
    Material Weakness
  • 369850 2021-015
    Material Weakness
  • 946278 2021-001
    Material Weakness
  • 946279 2021-002
    Material Weakness Repeat
  • 946280 2021-003
    Material Weakness
  • 946281 2021-004
    Material Weakness
  • 946282 2021-005
    Material Weakness
  • 946283 2021-006
    Material Weakness Repeat
  • 946284 2021-007
    Material Weakness
  • 946285 2021-008
    Material Weakness
  • 946286 2021-009
    Material Weakness
  • 946287 2021-010
    Material Weakness
  • 946288 2021-011
    Material Weakness
  • 946289 2021-012
    Material Weakness Repeat
  • 946290 2021-013
    Material Weakness Repeat
  • 946291 2021-014
    Material Weakness
  • 946292 2021-015
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.155 Mortgage Insurance for the Purchase Or Refinancing of Existing Multifamily Housing Projects $3.81M
14.195 Section 8 Housing Assistance Payments Program $1.01M