Finding 598440 (2022-001)

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Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-04-11

AI Summary

  • Issue: Malta House Apartments did not make the required monthly deposit of $2,525 into the reserve fund, resulting in an underfunded account as of December 31, 2022.
  • Impact: This underfunding means Malta House Apartments was not in compliance with the regulatory agreement.
  • Follow-up: Malta House Apartments has acknowledged the issue and made the necessary deposit in March 2023; ensure ongoing compliance with future deposits.

Finding Text

Finding 2022-001: Supportive Housing for the Elderly (Section 202), Federal Assistance Listing Number 14.157 Criteria: Per the regulatory agreement, Malta House Apartments is required to make monthly deposits of $2,525 into a reserve fund for replacements. Condition: The reserve for replacements account was underfunded by $2,525 as of December 31, 2022. Context: We reviewed the deposits into the reserve for replacements during the year. Cause: Malta House Apartments lacked adequate cash flow in 2022 to make all required deposits. Effect: Malta House Apartments was not in compliance with the regulatory agreement. Recommendation: We recommend that Malta House Apartments make the remaining $2,525 deposit into the reserve for replacements. Views of management and planned corrective action: Malta House Apartments agrees with the finding and the required payment was made in March 2023.

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Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $133,227