Finding 625267 (2022-001)

- Repeat Finding
Requirement
N
Questioned Costs
$1
Year
2022
Accepted
2023-07-04

AI Summary

  • Core Issue: The Company failed to make the required 12 monthly deposits into the replacement reserve account, only making 9.
  • Impacted Requirements: This oversight violates the HUD regulatory agreement, leading to an underfunded replacement reserve account.
  • Recommended Follow-Up: The Company should implement a system to closely monitor and ensure timely deposits into the replacement reserve to maintain compliance.

Finding Text

Finding #2022-001: Section 202 Capital Advance, CFDA 14.157 Condition: The Company made 9 monthly deposits into the replacement reserve account. Criteria: The HUD regulatory agreement requires the Company to make 12 monthly deposits into the replacement reserve account. Effect: Replacement reserve account is underfunded and the Company is in violation of its Regulatory Agreement. Questioned Cost: $2,149. Cause: Oversight Recommendation: The Company should closely monitor the deposits into the replacement reserve. Auditor?s Comment: We recommend the Company closely monitor deposits into the replacement reserve to ensure compliance with the Regulatory Agreement. On March 20, 2023, the Company funded $2,149 payment to the replacement reserve. Finding 2022-001 Cleared.

Categories

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 48825 2022-001
    - Repeat

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $136,576