Finding 973490 (2023-001)

-
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-05-16

AI Summary

  • Core Issue: The Project is short $12,440 in escrow deposits needed for taxes and insurance, violating HUD requirements.
  • Impacted Requirements: Failure to fund escrow accounts as per the regulatory agreement could lead to insufficient funds for future obligations.
  • Recommended Follow-Up: Ensure timely deposits to escrow accounts; a new monitoring schedule is in place and should be reviewed monthly.

Finding Text

FINDING No. 2023-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Finding Resolution Status: Unresolved Information on Universe Population Size: Escrow accounts. Sample Size Information: Escrow accounts. Identification of Repeat Finding and Finding Reference Number: No. Criteria: As required by the regulatory agreement, the Project is required to pay, when due, all taxes, assessments and other charges. Statement of Condition: The Project is deficient in funding escrow deposits in the amount of $12,440, as required by HUD. Cause: The Project did not properly fund the escrow accounts based on current period insurance premiums and tax rates. Effect or Potential Effect: The escrow deposits are not sufficient to meet future obligations. Auditor Non-Compliance Code: Z - Other Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor’s recommendations will be adopted. Recommendation: The Project should make sufficient deposits to the escrow accounts in a timely manner. Response Indicator: Agree. Completion Date: 12/31/2024 Response: A new schedule of escrow accounts has been implemented and is monitored monthly to ensure proper funding.

Categories

HUD Housing Programs Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly - Capital Advance $3.60M
14.157 Supportive Housing for the Elderly - Prac $465,875
14.218 Community Development Block Grants/entitlement Grants $326,932
14.157 Supportive Housing for the Elderly - Covid-19 Prac $5,835