Finding 46549 (2022-001)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-02-27

AI Summary

  • Core Issue: The Project failed to make required monthly deposits to the replacement reserve, resulting in a shortfall of $21,901.
  • Impacted Requirements: Regulatory agreement mandates monthly deposits to the replacement reserve, which were not met due to insufficient cash flow.
  • Recommended Follow-Up: Management should seek HUD approval to waive the remaining deposits, as the reserve balance exceeds $1,000 per unit.

Finding Text

Department of Housing and Urban Development Finding 2022-001 Section 202 Supportive Housing for the Elderly, AL 14.157 Statement of Condition During the year ended September 30, 2020, the Project did not make the required monthly deposits to the replacement reserve through the date of the approved waiver to suspend deposits to the reserve through June 30, 2020. The Project is required to make deposits to the reserve in the amount of $21,901 for the current year shortfall, unless waived by HUD. This is a repeat finding. Criteria The regulatory agreement requires that the Project make monthly deposits to its replacement reserve. Effect Failure to make monthly payments resulted in a shortfall in the reserve balance. Cause The Project does not generate sufficient cash flow to make the required monthly deposits. Recommendation Management should obtain HUD approval to waive the remaining underfunded deposits due to the balance of the reserve exceeding $1,000 per unit. Auditor Noncompliance Code: N. Reserve for replacements deposits (REAC); N. Special Tests and Provisions (UG) Finding Resolution Status: Unresolved Reporting Views of Responsible Officials Management agrees with the finding. The property was sold subsequent to fiscal 2022 reporting period with HUD approval and all reserves were transferred to buyer, therefore we consider this matter closed.

Corrective Action Plan

CORRECTIVE ACTION PLAN Project Legal Name: Evangeline Booth Garden Apartments Pasadena, TX (? Project of Evangeline Booth Residence, Inc., A Texas Corporation) HUD Project No.: 114-EE095-NP-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-11/11/2021 (day before sale) Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. b. Action(s) Taken or Planned on the Finding The property was sold subsequent to September 30, 2021 reporting period with HUD approval and all reserves were transferred to buyer, therefore we consider this matter closed. 2. Finding 2022-002 c. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation management should either review the Project budget to determine if nonessential costs can be cut to ensure that the replacement reserve is funded in accordance with the terms of the regulatory agreement or management should obtain HUD approval to waive the remaining underfunded deposits due to the balance of the reserve exceeding $1,000 per unit. d. Action(s) Taken or Planned on the Finding The property was sold November 12, 2021 with HUD approval and all tenant files were transferred to buyer, therefore we consider this matter closed. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations 1. Finding 2021-001 Unresolved. See Finding 2022-002. 2. Finding 2021-002 Unresolved. See Finding 2022-001 3. Finding 2021-003 Cleared. 4. Finding 2020-001 Unresolved. See findings 2022-002 and 2021-001. 5. Finding 2020-002 Unresolved. See findings 2022-001 and 2021-002. 6. Finding 2019-002 Unresolved. See findings 2022-001, 2021-002, and 2020-002

Categories

Special Tests & Provisions HUD Housing Programs Reporting

Other Findings in this Audit

  • 46550 2022-002
    Material Weakness
  • 46551 2022-001
    Material Weakness
  • 46552 2022-002
    Material Weakness
  • 622991 2022-001
    Material Weakness
  • 622992 2022-002
    Material Weakness
  • 622993 2022-001
    Material Weakness
  • 622994 2022-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $4.04M