Finding 42463 (2022-001)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-09-24
Audit: 39332
Organization: Rj Gordon (LA)
Auditor: Wharton CPA LLC

AI Summary

  • Core Issue: The Project is not making the required monthly deposits into the Reserve for Replacement Account.
  • Impacted Requirements: Monthly deposits should have increased from $1,095 to $1,146 as mandated by HUD.
  • Recommended Follow-Up: Ensure the Property starts making the correct monthly deposits to comply with the Regulatory Agreement.

Finding Text

2022-1 Reserve for Replacement Account Underfunded Condition: The Project did not make the required deposit amounts into the bank account on a monthly basis. Criteria: On August 1, 2021, HUD increased the monthly reserve for replacement amount from $1,095 to $1,120, and increased the deposit amount again on August 1, 2022 from $1,120 to $1,146. As of December 31, 2022, all deposits were still being made at $1,095 each month. Cause: The cause is undeterminable. Effect: The Project is not in compliance with the Regulatory Agreement and the account is underfunded. Recommendation: I recommend the Property make required monthly deposits at the correct amount.

Corrective Action Plan

2022-1 ? Reserve for Replacement Account Underfunded Condition: The property did not make the required deposit amounts into the bank account on a monthly basis. Response: Management acknowledges that the monthly Reserve for Replacement deposits increased from $1,095 to $1,120 on 8/1/2021 through 7/31/2022 for an additional $25 for 12 months, totaling $300 and the monthly deposits increased again on 8/1/2022 from $1,120 to $1,146 for an additional $26 for 5 months, totaling $138 through 12/31/2022, for a grand total of $438 that was underfunded. This was an oversight, and we will correct this by depositing the $438 into the Reserve for Replacement account and will continue to make the $1,146 monthly deposits thereafter.

Categories

HUD Housing Programs

Other Findings in this Audit

  • 618905 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $631,769
14.195 Section 8 Housing Assistance Payments Program $269,768