Finding 978320 (2023-001)

Material Weakness
Requirement
A
Questioned Costs
$1
Year
2023
Accepted
2024-06-25

AI Summary

  • Core Issue: The Corporation spent $9,750 on appraisal costs that do not qualify as Reasonable Operating Expenses under the Regulatory Agreement.
  • Impacted Requirements: Funds must only be used for expenses related to the operation and maintenance of the Community, as specified in the Regulatory Agreement.
  • Recommended Follow-Up: Ensure reimbursement of these costs to maintain compliance with the Regulatory Agreement and review spending practices to prevent future violations.

Finding Text

During the year ended July 31, 2023, the Corporation paid appraisal and other costs totaling $9,750 from the Community's operating cash account in connection with a potential sale of the Community. These expenditures are not considered Reasonable Operating Expenses in accordance with the Regulatory Agreement and Program Obligations. Pursuant to Section 12 of the Regulatory Agreement, Community funds shall be withdrawn only in accordance with the provisions of the Regulatory Agreement for Reasonable Operating Expenses of the Community. Reasonable Operating Expenses means expenses that arise from the operation, maintenance and routine repair of the Community and that primarily benefit the Community (as opposed to Borrower) or as otherwise permitted by Program Obligations. These costs were inadvertently not reimbursed to the Community. As a result, the Corporation was not in compliance with the Regulatory Agreement.

Categories

Questioned Costs Special Tests & Provisions

Other Findings in this Audit

  • 401878 2023-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.155 Mortgage Insurance for the Purchase Or Refinancing of Existing Multifamily Housing Projects $1.42M
14.195 Section 8 Housing Assistance Payments Program $322,859