Finding 52373 (2022-001)

-
Requirement
G
Questioned Costs
$1
Year
2022
Accepted
2022-10-30

AI Summary

  • Core Issue: Project funds were improperly used to purchase carpeting for Cedarcrest and Wampum Park Housing Corporations, resulting in an unauthorized loan of $37,720.
  • Impacted Requirements: HUD regulations prohibit loans or advances of project funds without prior written approval.
  • Recommended Follow-Up: Governance and Management should reimburse the Project $37,720 promptly to rectify the unauthorized loan.

Finding Text

Finding 2022-001 Questioned Costs: $37,720 Information of Universe and Population Size: N/A Sample Size Information: N/A Noncompliance Information: The Project purchased carpeting with project funds for use by Shenango Treetops Inc, Cedarcrest Housing Corporation, and Wampum Park Housing Corporation. This resulted in an unauthorized loan of project funds to Cedarcrest Housing Corporation and Wampum Park Housing Corporation. Condition: The Project purchased carpeting with project funds for us by Cedarcrest Housing Corporation and Wampum Park Housing Corporation in the amount of $37,720. These funds are an outstanding receivable as of June 30, 2022. Criteria: HUD regulations do not permit loans or advances of project funds without the prior written approval of HUD. Cause: The Project purchased carpeting with project funds for use by Cedarcrest Housing Corporation and Wampum Park Housing Corporation. This has resulted in an unauthorized loan of Project funds to Cedarcrest Housing Corporation and Wampum Park Housing Corporation. Effect: The Project has made an unauthorized loan of project funds to Cedarcrest Housing Corporation and Wampum Park Housing Corporation in the amount of $37,720 as of June 30, 2022. Recommendation: Those charged with Governance and Management should reimburse the Project the amount of $37,720 as soon as feasible. Reporting Views of Responsible Official: After the year ending June 30, 2022, project management realized they had inadvertently loaned project funds and reported it to the auditors and HUD project management. Those charged with Governance and Management agree with the finding and will reimburse the loan on a timely basis.

Corrective Action Plan

Name of auditee: Shenango Treetops Inc. Auditee identification number: 033-EH-293 Name of audit firm: Affordable Housing Accountants Ltd. Period covered by the audit: July 1, 2021 ? June 30, 2022 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation Those charged with Governance and Management agree with the finding and will reimburse the loan on a timely basis. b. Action Taken or Planned on the Finding Those charged with Governance and Management should reimburse the amount of $37,720 as soon as feasible.

Categories

Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $2.01M
14.195 Section 8 Housing Assistance Payments Program $361,233