Finding 43720 (2022-003)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
$1
Year
2022
Accepted
2022-10-12

AI Summary

  • Core Issue: $3,300 was improperly taken from the replacement reserve due to an administrative error.
  • Impacted Requirements: All withdrawals from the replacement reserve must be for approved expenses and authorized by HUD.
  • Recommended Follow-Up: Ensure repayment to the nonprofit sponsor’s foundation occurs when cash flow allows, to address the underfunding issue.

Finding Text

Questioned Costs: $3,300 Repeat Finding: This is a repeat finding. The prior year finding reference number was 2021-003. Condition: Due to an administrative error, too much was distributed from the replacement reserve in 2019. Criteria: All releases from the replacement reserve should be for qualified expenses and should be approved by HUD. Effect or Potential Effect: The replacement reserve is underfunded by $3,300 at June 30, 2022. Cause: An invoice was submitted by management, but was paid by the nonprofit sponsor?s foundation on the Company?s behalf. Recommendation: Due to cash flow constraints, the Company was not able to repay the nonprofit sponsor?s foundation for the submitted invoice paid on the Company?s behalf. The Company will repay the nonprofit sponsor?s foundation when cash is available. Reporting Views of Responsible Officials: Management agrees with the finding. The company will repay the nonprofit sponsor?s foundation when cash is available.

Corrective Action Plan

a. Comments on the Finding and Each Recommendation - Too much was distributed from the replacement reserve in 2019. The Company should repay the nonprofit sponsor?s foundation $3,300. Management agrees with the finding and recommendation. b. Action Planned on the Finding - Due to cash flow constraints, the Company was not able to repay the nonprofit sponsor?s foundation. The Company will repay the nonprofit sponsor?s foundation when cash is available. If cash becomes available, the anticipated completion date is June 30, 2023. Terry Burns is the auditee official responsible for completing this task.

Categories

Questioned Costs HUD Housing Programs Reporting

Other Findings in this Audit

  • 43721 2022-004
    Significant Deficiency Repeat
  • 43722 2022-005
    Significant Deficiency Repeat
  • 43723 2022-006
    Significant Deficiency Repeat
  • 620162 2022-003
    Significant Deficiency Repeat
  • 620163 2022-004
    Significant Deficiency Repeat
  • 620164 2022-005
    Significant Deficiency Repeat
  • 620165 2022-006
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $1.64M
14.195 Section 8 Housing Assistance Payments Program $139,621