Finding 609991 (2022-001)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-09-24
Audit: 34942
Organization: M.l. Gabriel Commons (LA)
Auditor: Wharton CPA LLC

AI Summary

  • Core Issue: The Project did not lower housing assistance payments to reduce excess residual receipts, which totaled $14,148.
  • Impacted Requirements: HUD guidelines state that any residual receipts over $250 per unit must be used to offset HAP payments monthly.
  • Recommended Follow-Up: Start reducing HAP payments to align the residual receipts account with HUD's acceptable limits.

Finding Text

2022-1 Residual Receipts Excess Not Remitted to HUD Condition: The Project did not reduce its housing assistance payments by the amount needed to reduce the residual receipts account to the acceptable limit. Criteria: Notice H 2012-14 allows owners to retain an initial reserve balance up to $250 per unit to be used for project purposes to the extent to which Residual Receipts are available, also known as the ?retained balance?. According to HUD, the Residual Receipt balance in excess of $250 per unit must be applied on a monthly basis to offset the HAP contract and must continue until the Residual Receipt account reaches the retained balance level. Cause: The cause is undeterminable. Effect: At December 31, 2022, there is an excess residual receipts balance of $14,148 Recommendation: I recommend the Property begin reducing HAP payments to bring the residual receipts account to an acceptable level, according to HUD rules and regulations.

Categories

HUD Housing Programs

Other Findings in this Audit

  • 33549 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $1.75M
14.195 Section 8 Housing Assistance Payments Program $251,091