Finding 602393 (2022-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-08-15

AI Summary

  • Core Issue: New Community Urban Renewal Corporation has unauthorized loans totaling $1,871,220 to New Community Healthcare, Inc., violating HUD regulations.
  • Impacted Requirements: The organization must not assign or encumber project property or disburse funds without prior approval, which has not been followed.
  • Recommended Follow-Up: Regularly monitor compliance with HUD agreements and ensure restitution payments of at least $150,000 annually through 2024.

Finding Text

Assistance Listing Number 14.129 HUD Sections 232 and 233 ? Mortgage obligations Finding No. 2022-001 See Finding No. 2022-001 within Section 3. Criteria In accordance with the HUD regulatory agreement, New Community Urban Renewal Corporation may not, without prior written approval, assign, transfer, dispose of, or encumber any personal property of the project, including rent, and shall not disburse or pay out any funds except for usual operating expenses and necessary repairs. Condition New Community Urban Renewal Corporation has unauthorized loans of $1,871,220 to New Community Healthcare, Inc. as of December 31, 2022. Cause The amount due from New Community Healthcare, Inc. predominately dates back prior to 2003 and is believed to be the result of unpaid rents and potentially loans from the New Community Urban Renewal Corporation?s reserve for repairs and replacement. Effect New Community Urban Renewal Corporation is in violation of the HUD regulatory agreement. Identification as Repeat Finding Yes, refer to finding No.2022-001 Recommendation We recommend New Community Urban Renewal Corporation continues to regularly monitor its strict compliance with each aspect of the plan of compliance. Management?s Response New Community Urban Renewal Corporation and HUD have agreed to a plan of compliance requiring, among other things, restitution payments of not less than $150,000 per year through 2024. The required restitution payment for 2022 was made. Questioned Costs None identified.

Categories

HUD Housing Programs Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 25951 2022-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.129 Mortgage Insurance_nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities $4.53M