Finding 620620 (2022-002)

-
Requirement
C
Questioned Costs
-
Year
2022
Accepted
2023-09-07

AI Summary

  • Core Issue: The Project is behind on its mortgage payments as of December 31, 2022.
  • Impacted Requirements: This situation violates the cash management standards set by Uniform Guidance, which mandates that funds be used for necessary and reasonable project expenses.
  • Recommended Follow-Up: The Organization should recover $7,200 and $6,000 paid on a related party loan in 2022 and 2021, respectively, to enhance its cash flow.

Finding Text

Finding 2022-002 Cash Management Statement of condition: The Project is not current on its mortgage at December 31, 2022. Criteria: Cash Management of the Uniform Guidance requires the Organization only spends funds on items that are necessary and reasonable for the Project?s operations. Effect or potential effect: The Organization is not in compliance with Uniform Guidance. Cause: The Project made payments on a related party loan when the monies used should have been used to pay the mortgage. Recommendation: The Organization should seek reimbursement of the $7,200 paid during 2022 and the $6,000 paid during 2021 on the related party loan, in order to improve its cash position. SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) FOR THE YEAR ENDED DECEMBER 31, 2022 Section III Federal Award Findings (Continued) Finding 2022-002 Cash Management (Continued) Reporting views of responsible officials: Our organization is a non-profit entity. Our funds were depleted during the covid pandemic to the point our only available asset was the loan we made to Penn Manor several years ago. So we requested the loan be repaid at an amount the Manor could afford. We apologize for any wrong doing and ask for forgiveness or the error and permission to continue with the repayment so we can continue to operate. Again we do apologize and ask forgiveness.

Categories

Cash Management 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 $987,866
14.195 Section 8 Housing Assistance Payments Program $12,042