Finding 608439 (2022-001)

- Repeat Finding
Requirement
A
Questioned Costs
-
Year
2022
Accepted
2023-01-25
Audit: 27821
Auditor: Rsm US LLP

AI Summary

  • Core Issue: The Organization expanded bed capacity by 12 skilled nursing beds without prior HUD approval, violating regulatory agreements.
  • Impacted Requirements: Regulatory agreement (HUD 92466-E) mandates obtaining HUD consent before any changes to bed capacity.
  • Recommended Follow-up: Implement procedures to ensure HUD approval is obtained before making bed changes and seek retroactive approval for the recent expansion.

Finding Text

Identifying Number: 2022-001 Information on the Federal Program: ALN #14.129, U.S. Department of Housing and Urban Development: Mortgage Insurance - Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities Criteria or Specific Requirement: The regulatory agreement, form HUD 92466-E) specifies in Paragraph 21: "The Mortgagor shall not reduce or expand, allow to be reduced, cause the expansion or reduction of the bed capacity, or change any bed to a different category (e.g. skilled to unskilled, etc.) without the consent of HUD. Any change in the bed capacity (without the consent of HUD) will violate this Agreement." Condition: The Organization expanded the licensed bed size or the mortgaged property by 12 skilled nursing beds before obtaining an approval from HUD. Cause: The Organization increased the number of licensed beds before obtaining HUD approval. Effect: Noncompliance with the HUD compliance requirements per the regulatory agreement. Questioned Costs: Not applicable. Context: Population was tested 100%; therefore, was statistically valid. This instance is isolated to this one bed change. Repeat finding: This finding is a repeat finding (2021-001, 2020-001, 2019-001, 2018-001, 2017-001, 2016-001, 2015-001 and 2014 001). Recommendation: Procedures should be implemented and placed in service to ensure HUD approval is obtained before bed changes are made on the mortgaged property. The Organization should also obtain approval after-the-fact for the specific bed change noted above. Views of Responsible Officials: Management disagrees with finding 2022-001.

Categories

HUD Housing Programs

Other Findings in this Audit

  • 31997 2022-001
    - 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 $7.47M