Finding 588712 (2022-002)

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 property is not depositing the required amount into the reserve for replacement account, falling short of HUD's mandated increase.
  • Impacted Requirements: Monthly deposits should have increased from $2,463 to $2,520 starting 10/1/22, but the property continued to deposit only $2,463.
  • Recommended Follow-Up: Management should raise the monthly deposits to the required amount and address the underfunded balance in the reserve account.

Finding Text

2022-2 Reserve for Replacement Increase not Deposited Condition: The property continued to deposit only $2,463 per month in the reserve for replacement account when a HUD mandated increase had been made to $2,520 each month starting 10/1/22. Criteria: HUD required the property to increase its deposits to Reserve for replacement on 10/1/22 from $2,463 to $2,520. Cause: It is uncertain as to why the increased deposits were not made. Effect: The reserve for replacement account is underfunded and not in compliance with the HUD mandated amount. Recommendation: I recommend the management increase its monthly reserve for replacement deposits to the appropriate amount and increase the account by the underfunded balance.

Categories

HUD Housing Programs

Other Findings in this Audit

  • 12269 2022-001
    Material Weakness
  • 12270 2022-002
    Material Weakness
  • 588711 2022-001
    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