Finding 618400 (2022-001)

-
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2022-12-12
Audit: 44593
Organization: Jacksonville Towers, INC (FL)

AI Summary

  • Core Issue: The Project has been overcharged management fees due to an expired Form HUD-9839-B, leading to an unauthorized loan of $4,500 to the management company.
  • Impacted Requirements: Compliance with HUD regulations regarding the use of funds and management fee rates as specified in the Regulatory Agreement.
  • Recommended Follow-Up: Implement procedures to monitor document expirations and ensure timely preparation and approval of required HUD documents.

Finding Text

FINDING No. 2022-001: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Rental Housing Projects, CFDA 14.155 Finding Resolution Status: Unresolved. Information on Universe Population Size: All management fee expenses. Sample Size Information: All management fee expenses. Identification of Repeat Finding and Finding Reference Number: No. Criteria: As required by HUD, the Project shall only use funds as specified in the Regulatory Agreement and owes the management company fees at the rate specified in the Project Owner?s/Management Agent?s Certification (Form HUD-9839-B). Statement of Condition: As a result of an expired Form HUD-9839-B, the Project has been overcharged management fees, resulting in an unauthorized loan to the Management Company. Cause: The Project?s Form HUD-9839-B expired and a new one was not prepared nor approved by HUD. Effect or Potential Effect: The Project has made an unauthorized loan to the management company as a result of overpaying management fees of $4,500. Auditor Non-Compliance Code: J ? Unauthorized Management Fees. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendations will be adopted. FINDING No. 2022-001: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Rental Housing Projects, CFDA 14.155 (Continued) Recommendation: The Project should implement procedures to monitor the expiration of HUD required documents to ensure timely preparation and approval. Response Indicator: Agree Completion Date: 3/31/2023 Response: Management is in the process of hiring a compliance coordinator to ensure all future HUD required documents are submitted timely.

Categories

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.155 Mortgage Insurance for the Purchase Or Refinancing of Existing Multifamily Housing Projects $3.31M
14.195 Section 8 Housing Assistance Payments Program $750,525