Finding 573168 (2025-001)

-
Requirement
N
Questioned Costs
$1
Year
2025
Accepted
2025-08-08

AI Summary

  • Core Issue: Ridgebury Apartments, Inc. withdrew $4,946 without proper supporting documentation.
  • Impacted Requirements: This violates HUD Form 9250 requirements for supporting documentation on withdrawals.
  • Recommended Follow-Up: Deposit the $4,946 back into the reserve account and implement controls for proper authorization and documentation verification.

Finding Text

Condition: Withdrawals from the Project's restricted deposit accounts require all withdrawals to have supporting documentation for purposes described and approved for on HUD Form 9250. Criteria: The Project's management company is required to ensure supporting documentation is valid and correct. Cause: The Project's management company inadvertently used the same supporting documentation for two different withdrawals that took place during the fiscal year. The total withdrawn without proper supporting documentation is $4,946. Effect: Ridgebury Apartments, Inc. is out of compliance with the requirements of the Supportive Housing For Elderly Persons, Regulatory Agreement. Recommendation: The Project's management should deposit the $4,946 withdrawn without proper supporting documentation back into the reserve for replacement account and put controls in place to ensure funds withdrawn go through a proper authorization process, that includes verifying and reviewing all supporting documentation.

Corrective Action Plan

The $4,945.78 has been transferred back into the reserve for replacement account. To ensure this will not happen again the Assistant Controller will review the Reserve for Replacement Request before sending to HUD.

Categories

Questioned Costs HUD Housing Programs

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $5.04M
14.182 Lower Income Housing Assistance Program_section 8 New Construction/substantial Rehabilitation $128,124