Finding 498200 (2023-003)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-09-25
Audit: 320968
Organization: Rev. Dr. Clay Evans Manor (LA)
Auditor: Wharton CPA LLC

AI Summary

  • Issue: Management missed two monthly deposits of $15,000 into the reserve account.
  • Requirement: The Regulatory Agreement mandates these deposits to maintain compliance.
  • Follow-up: Ensure management follows the Regulatory Agreement for future deposits.

Finding Text

Condition: Management failed to make two required monthly deposits in the amount of $15,000 into the reserve for replacement bank account. Criteria: According to the Regulatory Agreement, “mortgagor will establish and maintain a reserve fund for replacements in a separate account in a bank…Concurrently with the effective commencement of rental assistance payments under the Project Rental Assistance Contract, the Mortgagor will deposit an amount…per month unless a different date or amount is approved in writing by HUD”. Cause: The cause is undeterminable. Effect: The Project did not comply fully with the HUD regulatory agreement. Recommendation: I recommend management adhere to the Regulatory Agreement as it relates to required monthly deposits into the reserve for replacement account.

Corrective Action Plan

Checks for the monthly reserve for replacement deposits for 12 months were generated in the entire year of 2023. We do admit that the deposit was deposited late. However, in October of 2023, management was notified by the banking institution where the Reserve for Replacement account is held that fraudulent activities had taken place with the reserve for replacement accounts. The banking institution closed all accounts and restricted all routine depository activity while they worked through the fraudulent activity. Because of this, the banking institution established new accounts in January 2024 at which time the held payments were deposited into the new account.

Categories

HUD Housing Programs

Other Findings in this Audit

  • 498198 2023-001
    Significant Deficiency
  • 498199 2023-002
    Significant Deficiency
  • 498201 2023-004
    Significant Deficiency
  • 498202 2023-005
    Significant Deficiency
  • 1074640 2023-001
    Significant Deficiency
  • 1074641 2023-002
    Significant Deficiency
  • 1074642 2023-003
    Significant Deficiency
  • 1074643 2023-004
    Significant Deficiency
  • 1074644 2023-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $6.45M
14.195 Section 8 Housing Assistance Payments Program $691,627
14.191 Multifamily Housing Service Coordinators $66,693