Finding 602560 (2022-001)

-
Requirement
B
Questioned Costs
$1
Year
2022
Accepted
2023-06-11
Audit: 27311
Organization: Accessible Space North, Inc. (MN)

AI Summary

  • Core Issue: The Project improperly paid $3,663 for expenses related to another project under common management.
  • Impacted Requirements: Payments should only be made for expenses directly related to the Project, as per HUD guidelines.
  • Recommended Follow-Up: Implement a review process for invoices to ensure accurate payments and prevent future errors.

Finding Text

ACCESSIBLE SPACE NORTH, INC. HUD PROJECT NO. 092-11429 SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED DECEMBER 31, 2022 C. Findings and Questioned Costs - Major Federal Award Programs Audit Questioned Costs DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 223(f), ASSISTANCE LISTING NUMBER 14.155 Condition: The Project paid the expense of another project under common management. Criteria: The Project should not pay the expense of another project. Effect: The amount of expenses incorrectly paid was $3,663. Context: The Accounts and Note Receivable account was tested at December 31, 2022. No sample was tested. Questioned Costs $3,663 Cause: The Project mistakenly paid an invoice of another project under common management. Recommendation: The Project should carefully review invoices before payment to make sure it pays the correct amount. Views of Responsible Officials and Planned Corrective Actions: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. Total-Department of Housing and Urban Development $3,663 Non-compliance code - R

Categories

Questioned Costs HUD Housing Programs

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.155 Section 223(f) Insured Mortgage $713,009
14.157 Prac Assistance $71,053
14.218 Community Development Block Grants/entitlement Grants $25,000