Finding 369845 (2021-010)

Material Weakness
Requirement
A
Questioned Costs
$1
Year
2021
Accepted
2024-02-20
Audit: 291369
Organization: Trinity Community Housing CORP (IL)
Auditor: Icl LLC

AI Summary

  • Issue: The Corporation violated HUD rules by taking out a $40,000 line of credit without prior written consent.
  • Impact: The Corporation is responsible for repaying $40,202.62 and cannot use Project funds for this payment.
  • Next Steps: The Corporation should pay off the line of credit using its own funds, not Project funds.

Finding Text

Criteria: Per the Compliance Requirement, “Owner shall not, without the prior written consent of HUD, convey, assign, transfer, dispose of, or encumber any of the mortgaged property or permit the conveyance, transfer, or encumbrance of such property. Condition, The Corporation without written consent from HUD and/or approval from HUD enter into a line of credit of $40,000 with PNC bank. Cause: The Corporation did not follow HUD directive regarding applying for a loan without prior written consent from HUD, Effect: The Corporation is liable to pay the line of credit as of December 31, 2021 in the amount of $40,202.62 and cannot use the Project funds to pay-off the line of credit. Recommendation: We recommend that the Corporation pay-off the line of credit with its own funds and not of the Projects. 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 fidelity bond is available for examination purposes to determine that the Project has the proper fidelity bond coverage. Responsible party: Ken Dickerson, Chairman Planned completion date for corrective action plan: Already remediated.

Categories

Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking

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
  • 369840 2021-005
    Material Weakness
  • 369841 2021-006
    Material Weakness Repeat
  • 369842 2021-007
    Material Weakness
  • 369843 2021-008
    Material Weakness
  • 369844 2021-009
    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