Finding 608955 (2022-001)

-
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2022-10-23
Audit: 31725
Auditor: D'ambra CPA

AI Summary

  • Core Issue: The property failed to pay $14,181 in residual receipt funds to HUD as required.
  • Impacted Requirements: HUD regulations mandate that excess funds over $250 per unit must be remitted upon contract expiration.
  • Recommended Follow-Up: Management should remit both the prior year amount and the current year excess of $23,624 to HUD.

Finding Text

Finding 2022-001: Federal program - Section 811: Criteria - HUD regulations require residual receipt escrow funds in excess of $250 per unit to be remitted to HUD upon expiration of the subsidy contract; Condition - the property?s residual receipts liability for the prior year totaling $14,181 was not paid; Cause - management oversight; Recommendation - management remit to HUD the prior year residual receipts amount as required. In addition, the current year additional excess totaling $23,624 should also be remitted. Response: Management will remit to HUD the prior year?s and current year?s residual receipts amount.

Categories

HUD Housing Programs

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.181 Supportive Housing for Persons with Disabilities $133,069