Finding 623826 (2022-003)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2023-04-26

AI Summary

  • Core Issue: The Project improperly distributed $9,689 to related parties, violating regulations on fund distribution.
  • Impacted Requirements: Funds can only be distributed for management fees or reimbursements for specific expenses; excess amounts are unauthorized.
  • Recommended Follow-Up: Ensure repayment from the affiliate and closely monitor future transactions to comply with distribution rules.

Finding Text

U.S. Department of Housing and Urban Development Finding 2022.003, CFDA #14.155 Section 223(f) ? Insured Mortgage Condition: The Project has receivables, totaling $9,689, from related parties at December 31, 2022. Criteria: The Project may only distribute funds to affiliates up to the amount required for management fees, or as reimbursement for payroll, benefits, and operating expenses. Amounts in excess are unauthorized distributions. Cause: During 2022, a transfer was inadvertently made from the wrong bank account. Effect: The Project is in violation of its regulatory agreement. Recommendation: The Project should request the affiliate repay the amounts due and monitor funds to assure payments to affiliates are only for management fees, or as reimbursement for payroll, benefits, and operating expenses. View of Responsible Officials: Subsequent to yearend, the Project requested and was repaid from the affiliate. The Project will continue to monitor related party activity to ensure the Project does not pay reimbursements or advances to affiliates in excess of allowed expenditures.

Categories

Cash Management

Other Findings in this Audit

  • 47384 2022-003
    Significant Deficiency
  • 47385 2022-004
    Significant Deficiency
  • 623827 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.155 Mortgage Insurance for the Purchase Or Refinancing of Existing Multifamily Housing Projects $1.78M
14.195 Section 8 Housing Assistance Payments Program $489,104