Finding 588711 (2022-001)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-09-24
Audit: 16562
Organization: Canaan Manor Detroit (LA)
Auditor: Wharton CPA LLC

AI Summary

  • Core Issue: The Project has excess residual receipts of $4,149, exceeding the allowable limit of $7,250.
  • Impacted Requirements: HUD guidelines require that excess receipts be applied monthly to reduce housing assistance payments.
  • Recommended Follow-Up: Start reducing HAP payments to align the residual receipts account with HUD's acceptable balance.

Finding Text

2022-1 Excess Residual Receipts Not Remitted to HUD Condition: The Project did not reduce its housing assistance payments by the amount needed to reduce the residual receipts account to the acceptable limit. Criteria: Notice H 2012-14 allows owners to retain an initial reserve balance up to $250 per unit to be used for project purposes to the extent to which Residual Receipts are available, also known as the ?retained balance?. According to HUD, the Residual Receipt balance in excess of $250 per unit must be applied on a monthly basis to offset the HAP contract and must continue until the Residual Receipt account reaches the retained balance level. Cause: It is uncertain as to why the excess was not remitted. Effect: Residual receipts balance is $11,399 as of December 31, 2022. The allowable balance is $7,250 ($250 X 29 units), resulting in excess residual receipts of $4,149. Recommendation: I recommend the Property begin reducing HAP payments to bring the residual receipts account to an acceptable level, according to HUD rules and regulations.

Categories

HUD Housing Programs

Other Findings in this Audit

  • 12269 2022-001
    Material Weakness
  • 12270 2022-002
    Material Weakness
  • 588712 2022-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $1.83M
14.195 Section 8 Housing Assistance Payments Program $206,121