Finding 42497 (2022-001)

-
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2022-10-17

AI Summary

  • Issue: Disbursements from the Reserve for Replacements were not used for HUD approved purposes, totaling $11,049.90.
  • Requirements Impacted: Compliance with HUD regulations regarding the use of funds from the Reserve for Replacements.
  • Recommended Follow-Up: Ensure funds are returned to the Reserve and establish a plan to use approved vendors for future disbursements.

Finding Text

FEDERAL AWARD FINDINGS: 2022-001 Reserve for Replacements Withdrawal CONDITION: Disbursements from HUD approved withdrawal were not made for the approved purposes. CRITERIA: Disbursements from Reserve for Replacements must be for only HUD approved purposes. EFFECT: The Project is not in compliance with award requirements. CONTEXT: Audit procedures that tested disbursements from the Reserve for Replacements revealed disbursements totaling $11,049.90 were not made for HUD approved purposes. CAUSE: A vendor that was to be used for the approved disbursements had to close its operations and, accordingly, was unable to service the Project with window replacements. A second vendor that was to be used for the approved disbursements rescinded its job offer to complete concrete repairs for the Project. As a result, the Project used the funds for other purposes and had not returned the funds back to the Reserve for Replacements as of March 31, 2022.

Corrective Action Plan

Corrective Action Plan August 2, 2022 Hicks & Associates CPAs 1795 Alysheba Way, Ste 6206 Lexington, KY 40509 U.S. Department of Housing and Urban Development (HUD): Main Street Baptist Manor, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2022. The finding from the March 31, 2022 Schedule of Findings and Questioned Costs is discussed below: FINDING ? MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-001 Reserve for Replacements Withdrawal Recommendation: The Project has not had any prior compliance issues with the Reserve for Replacements. However, we recommend that the Project monitor their spending of Reserve for Replacements disbursements closely and only use the funds for the HUD approved purposes. Action Taken: Management acknowledges and agrees with the finding and the Project paid back the unapproved monies withdrawn from the Reserve for Replacements on August 2, 2022. Management concludes that corrective action is not necessary and does not expect this situation to arise again in the future If HUD has questions regarding this plan, please call Jean Peyton at (859)255-3334. Sincerely, ________________________________________________ Jean Peyton, Regional Property Manager Main Street Baptist Manor, Inc.

Categories

HUD Housing Programs

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $1.40M
14.195 Section 8 Housing Assistance Payments Program $452,870