Finding 504185 (2024-002)

- Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2024-10-30
Audit: 326639
Organization: Marian Manor, Inc. (KY)

AI Summary

  • Core Issue: The reserve for replacements is short by $13,121 as of June 30, 2024.
  • Impacted Requirements: Monthly deposits to the reserve are mandated by the HUD Regulatory Agreement.
  • Recommended Follow-Up: Ensure funds are transferred to the reserve as soon as they become available.

Finding Text

2024-002 At June 30, 2024, the reserve for replacements was underfunded by $13,121. Federal Program: Capital advance grant and project rental assistance contract Federal Award Identification: 083-EE050 Assistance Listing Number: 14.157 Federal Agency: U.S. Department of Housing and Urban Development Criteria. The HUD Regulatory Agreement, or amendments to that agreement, requires the borrower to make monthly reserve for replacements deposits. Cause. The complex did not have the funds available to make the required deposits. Effect. The borrower is not in compliance with the terms of the HUD Regulatory Agreement. Recommendation. We recommend that the appropriate transfer be made as soon as funds are available.

Corrective Action Plan

We will make deposits to the reserve as funds are available.

Categories

HUD Housing Programs

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $55,311