Finding 48075 (2022-002)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-09-24
Audit: 52790
Organization: Bethel Towers (LA)
Auditor: Wharton CPA LLC

AI Summary

  • Core Issue: Funds totaling $21,073 were not returned to the replacement reserve account as required by HUD after being approved for operations.
  • Impacted Requirements: Non-compliance with HUD 9250 instructions due to failure to return funds, despite contract and budget approval.
  • Recommended Follow-up: Ensure management adheres to all HUD instructions, rules, and regulations moving forward.

Finding Text

2022-2 HUD 9250 Instructions not followed Condition: Reserve for replacement funds were not returned to the account as required by HUD. Criteria: $21,073 was approved to be utilized by HUD from the replacement reserve account for operations. HUD also required that the $21,073 be returned to the replacement reserve account, following approval of the 2022 contract and budget. The funds were not returned to the replacement reserve account as of 12/31/2022, although both the budget and contract had been approved, April 12, 2022. Cause: The cause is undeterminable. Effect: The Project did not comply with HUD 9250 instructions. Recommendation: I recommend management comply with all HUD instructions, rules, and regulations.

Corrective Action Plan

2022-2 ? HUD 9250 Instructions Not Followed Condition: Reserve for Replacement funds were not returned to the account as required by HUD. Response: Management agree that $21,073 was not returned to the Reserve for Replacement Account. This was an oversight due to paying unforeseen increased expenses, specifically with utilities that increased substantially. (See attached General Ledger)

Categories

HUD Housing Programs

Other Findings in this Audit

  • 48076 2022-001
    Material Weakness Repeat
  • 624517 2022-002
    Significant Deficiency
  • 624518 2022-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $3.28M
14.195 Section 8 Housing Assistance Payments Program $234,611