Finding 627741 (2022-001)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-09-24
Audit: 41231
Organization: Capitol Commons (LA)
Auditor: Wharton CPA LLC

AI Summary

  • Core Issue: The Project failed to prepare a HUD 9250 to remit excess residual receipts, totaling $598,546.
  • Impacted Requirements: The Consolidated Appropriations Act mandates remitting excess balances over $250 per unit to HUD upon contract termination or renewal.
  • 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. Effect: Residual receipts balance is $598,546 as of December 31, 2022. The allowable balance is $10,000 ($250 X 40 units), resulting in excess residual receipts. 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

  • 51299 2022-001
    Significant Deficiency Repeat
  • 51300 2022-002
    Significant Deficiency
  • 627742 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.181 Supportive Housing for Persons with Disabilities $2.10M
14.195 Section 8 Housing Assistance Payments Program $224,924