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Closed Date:
Julio 15, 2020

Take immediate action to remove project bank accounts as security for the owner’s line of credit and, thereby put up to $100,000 to better use.

Publication Report

2018-PH-1006 | Septiembre 21, 2018

The Owner of Luther Towers II, Wilmington, DE, Did Not Manage Its HUD-Insured Project in Accordance With Its Regulatory Agreement and HUD Requirements

We audited Luther Towers II because it was a high-risk multifamily project that received low inspection and financial assessment scores on our multifamily risk assessment for projects within our region and we had never audited it.  Our audit... más

Related Recommendations

Housing

  •  
    Status
      Open
      Closed
    2018-PH-1006-001-A
    Closed on Agosto 22, 2023
    $2,136,849.00
    Questioned Costs

    Recommendations with questioned costs identify costs: (A] resulting from an alleged violation of a law, regulation, contract, grant, or other document or agreement governing the use of Federal funds; (B] that are not supported by adequate documentation (also known as an unsupported cost]; or (C] that appear unnecessary or unreasonable.

    Summary

    Provide documentation to show that disbursements totaling $2,136,849 and any bank transfers to the owner’s non-project accounts that occurred outside of our audit period were reasonable and necessary expenses for the operation of the project or repay the project from non-project funds for any amount that it cannot support.

  •  
    Status
      Open
      Closed
    2018-PH-1006-001-B
    Closed on Junio 25, 2020
    Summary

    Provide documentation to show that project funds are segregated in the project’s name, in accordance with the regulatory agreement and HUD requirements.

  •  
    Status
      Open
      Closed
    2018-PH-1006-001-D
    Closed on Julio 15, 2020
    Summary

    Submit a project owner’s or management agent’s certification, management entity profile, current budget and other required documentation to HUD for review and approval.

  •  
    Status
      Open
      Closed
    2018-PH-1006-001-E
    Closed on Julio 15, 2020
    Summary

    Develop and implement controls to ensure that the project complies with the regulatory agreement and applicable HUD requirements, including but not limited to policies and procedures for maintaining project funds in separate bank accounts in the project’s name, using project funds only for necessary expenses of the project, and reconciling bank accounts to the project’s computerized accounting records.

  •  
    Status
      Open
      Closed
    2018-PH-1006-001-F
    Closed on Julio 15, 2020
    Summary

    Provide training and technical assistance to the owner’s executive director and staff to ensure compliance with the terms of its regulatory agreement and applicable HUD requirements.