Finding 982164 (2023-002)

-
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-07-01

AI Summary

  • Issue: The project missed one monthly deposit of $2,917 to the replacement reserve.
  • Impact: This resulted in the replacement reserve being underfunded.
  • Follow-up: Management should regularly verify account accuracy to prevent future discrepancies.

Finding Text

Finding number2023-002 CFDA Number:14.157 - Supportive Housing for the Elderly Grantor: HUD Questioned Costs: $0 Description of Condition: Monthly deposits to the replacement reserve are set by HUD at $2,917. The Project only made eleven of the required twelve monthly deposits. Cause of the Condition: The Project typically does not start making deposits until the annual budget is approved by HUD. Care was not taken to make sure the early deposits were caught up. Effect of the Condition: The replacement reserve was not properly funded by $2,917. Recommendations: Periodically throughout the year management should perform a proof of the account to make sure it is correct.

Categories

HUD Housing Programs

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.239 Home Investment Partnerships Program $956,018
14.157 Supportive Housing for the Elderly $162,367