Finding 610642 (2022-001)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-09-06
Audit: 33063
Organization: Canaan Manor Dayton (LA)
Auditor: Wharton CPA LLC

AI Summary

  • Core Issue: The Project failed to submit a HUD 9250 to remit excess residual receipts, totaling $12,209.
  • Impacted Requirements: Compliance with the Consolidated Appropriations Act, 2017, mandates remitting excess balances over $250 per unit to HUD.
  • Recommended Follow-Up: Prepare and submit the HUD 9250 to remit the excess funds to HUD promptly.

Finding Text

2022-1 Excess Residual Receipts Condition: The Project did not prepare a HUD 9250 to remit excess residual receipts, nor did it mail a check or transmit a wire of those funds. Criteria: According to the Consolidated Appropriations Act, 2017, owners subject to a Section 202 or 811 Project Rental Assistance Contract (PRAC) are required to remit any excess balance in a Residual Receipts account, greater than $250 per unit, to HUD?s Accounting Center upon termination or renewal of the PRAC contract. Cause: The cause is undeterminable. Effect: Residual receipts balance is $17,459 as of December 31, 2022. The allowable balance is $5,250 ($250 X 21 units), resulting in excess residual receipts of $12,209. Recommendation: I recommend the Property prepare the HUD 9250 requesting to remit excess funds to HUD.

Categories

HUD Housing Programs Cash Management

Other Findings in this Audit

  • 34200 2022-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.181 Supportive Housing for Persons with Disabilities $1.65M
14.195 Section 8 Housing Assistance Payments Program $141,363