Finding 977303 (2023-001)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-06-14

AI Summary

  • Core Issue: The Corporation's fidelity bond coverage is below the required amount, violating HUD regulations.
  • Impacted Requirements: The bond should cover either two months of gross potential rent or $50,000, whichever is higher.
  • Recommended Follow-Up: Increase the fidelity bond coverage to meet HUD compliance requirements.

Finding Text

Finding Reference Number: 2023-01 Title and Federal Assistance Listing Number of Federal Program: 14.157 Section 202 Capital Advance and PRAC Type of Finding: Federal Award Finding Finding Resolution Status: Unresolved Information on Universe Population Size: Not Applicable Sample Size Information: Not Applicable Identification of Repeat Finding and Finding Reference Number: Not Applicable Criteria Fidelity bond policy should provide coverage totaling two months gross potential rent or $50,000, whichever is higher. Statement of Condition: During the year ended December 31, 2023, the Corporation's fidelity bond was less than the required amount of two months gross potential rent or $50,000, whichever is higher. Cause: Oversight by management. Effect or Potential Effect: The Project is noncompliant with the HUD regulatory agreement. Auditor Non-Compliance Code: Z - Other Questioned Costs: $- Reportable Views of Responsible Officials: Management is in agreement with the finding and has started the process to increase the policy coverage amount. Context: Not Applicable Recommendation: The Corporation should increase the policy to be in compliance with HUD regulations. Response Indicator: Agree Status Indicator: Not Cleared Response: Agree. -

Categories

HUD Housing Programs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 400860 2023-001
    Material Weakness
  • 400861 2023-001
    Material Weakness
  • 977302 2023-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $251,354