Finding 608085 (2022-003)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-09-26
Audit: 26667
Organization: Ridgeview Terrace, Inc. (OH)
Auditor: Kevin L Penn INC

AI Summary

  • Core Issue: Misinterpretation of front-line costs led to improper allocation of administration expenses, risking questioned costs of $18,381.70.
  • Impacted Requirements: Compliance with HUD guidelines for handling administration expenses related to the Section 202 Capital Advance program.
  • Recommended Follow-Up: Ridgeview Terrace, Inc. should record administration expenses as part of the management fee to reduce the risk of questioned costs.

Finding Text

U.S. Department of Housing and Urban Development 14.157 ? Supportive Housing for the Elderly Section 202 Capital Advance 2022-003 Criteria: Front-line costs activities include the following: 1) taking applications; 2) screening, certifying and recertifying residents; 3) maintaining the project; and 4) accounting for project income and expenses. Effect: Administration expenses allocated from the Corporate office should be processed through the management fee, resulting in potential questioned cost of $18,381.70. Cause: Misinterpretation by management with regards to Front-line costs and expenses charged to the management fee. Context: Administration expense allocated to the Project, during the 2022 calendar year. Population Size Number: 24 allocations of administration expenses Dollar Amount: $ 18,381.70. charged to the Project. Sample Number: 2 allocation periods. Dollar Amount: $ 1,250.81. Items Not in Compliance Number: 2 allocation periods. Dollar Amount: $ 1,250.81. Questioned Costs There is potential questioned cost of $18,381.70. Recommendation: In order to be in compliance with guidelines established by the Department of Housing and Urban Development, I recommend that Ridgeview Terrace, Inc., record Administration expense as part of the management fee for the Project. By performing these procedures, the risk of incurring questioned costs will be significantly reduced. Views of Responsible Officials and Planned Corrective Actions: Have stopped allocating cost.

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 31641 2022-001
    Significant Deficiency Repeat
  • 31642 2022-002
    Significant Deficiency Repeat
  • 31643 2022-003
    Significant Deficiency Repeat
  • 608083 2022-001
    Significant Deficiency Repeat
  • 608084 2022-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $4.20M