Finding 59759 (2022-001)

Significant Deficiency
Requirement
N
Questioned Costs
$1
Year
2022
Accepted
2022-11-29

AI Summary

  • Core Issue: The Corporation is not compliant with HUD regulations due to the absence of an approved Project Owner's/Management Agent's Certification (HUD-9839-B).
  • Impacted Requirements: Management fees should not be paid without the required certification, as per the Regulatory Agreement and HUD Handbook 4381.5 REV-2.
  • Recommended Follow-Up: Management must persist in obtaining the certification from HUD and refrain from paying any management fees until it is received.

Finding Text

Finding reference number: #2022-001 Assistance Listing title and number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, 14.181, 1995 (Project identification number 085- HD007) Auditor non-compliance code: J - Unauthorized management fees Finding resolution status: In process Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Noncompliance information: See statement of condition #2022-001 for noncompliance information. Statically valid sample: N/A Name of Federal Agency: U.S. Department of Housing and Urban Development Pass through entity: N/A Questioned costs: $7,272 Statement of condition #2022-001: From the period October 1, 2021 through June 30, 2022, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD9839-B). Criteria: Pursuant to the Regulatory Agreement and HUD Handbook 4381.5 REV-2, the Corporation's management agent must have an approved Project Owner's/Management Agent's Certification (HUD9839-B). Effect or potential effect: The Corporation is not in compliance with the Regulatory Agreement. Management fees should not be paid without an approved Project Owner's/Management Agent's Certification (HUD-9839-B). Cause: The Property changed management agent's effective October 1, 2021 and HUD has not returned an executed Project Owner's/Management Agent's Certification (HUD-9839-B) to the new management agent. Recommendation: Management should continue to request the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD. Management should not pay any management fees until the executed Project Owner's/Management Agent's Certification (HUD-9839- B) is received. Completion date: June 30, 2023 Management Response: Agree. Management received email correspondence from HUD on August 12, 2021 that stated the Agent is approved to take over management immediately and the Project Owner's/Management Agent's Certification (HUD-9839-B) would be retroactively effective. Management has continued to seek the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD.

Corrective Action Plan

Finding #2022-001 Comments on the Finding and Each Recommendation Statement of condition #2022-001: From the period October 1, 2021 through June 30, 2022, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD9839-B). Recommendation: Management should continue to request the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD. Management should not pay any management fees until the executed Project Owner's/Management Agent's Certification (HUD-9839- B) is received. Action(s) taken or planned on the finding: Agree. Management received email correspondence from HUD on August 12, 2021 that stated the Agent is approved to take over management immediately and the Project Owner's/Management Agent's Certification (HUD-9839-B) would be retroactively effective. Management has continued to seek the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD.

Categories

Questioned Costs HUD Housing Programs

Other Findings in this Audit

  • 59760 2022-001
    Significant Deficiency
  • 59761 2022-002
    Significant Deficiency
  • 59762 2022-002
    Significant Deficiency
  • 636201 2022-001
    Significant Deficiency
  • 636202 2022-001
    Significant Deficiency
  • 636203 2022-002
    Significant Deficiency
  • 636204 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.181 Supportive Housing for Persons with Disabilities $1.08M