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Date Issued

Housing

  •  
    Status
      Open
      Closed
    2017-PH-1003-002-A
    $296,787
    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.

    Reimburse the project $296,787 from nonproject funds for the ineligible legal expenses.

  •  
    Status
      Open
      Closed
    2017-PH-1003-002-B
    $3,892
    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.

    Reimburse HUD $3,892 from nonproject funds for the overpayment of housing assistance.

  •  
    Status
      Open
      Closed
    2017-PH-1003-002-C

    Correct the errors in the tenant files identified during the audit.

Housing

  •  
    Status
      Open
      Closed
    2017-BO-1005-001-A

    Develop and implement adequate controls over payments for services that are part of the management fee.

  •  
    Status
      Open
      Closed
    2017-BO-1005-001-B

    Amend and resubmit the management agreements and the management certifications for HUD approval and ensure that the agreements do not conflict with the management certifications.

  •  
    Status
      Open
      Closed
    2017-BO-1005-001-C

    Identify all unallowable fees and reimburse from non-project funds.

Housing

  •  
    Status
      Open
      Closed
    2017-PH-1002-001-A
    $282,578
    Funds Put to Better Use

    Recommendations that funds be put to better use estimate funds that could be used more efficiently. For example, recommendations that funds be put to better use could result in reductions in spending, deobligation of funds, or avoidance of unnecessary spending.

    Pay the project $282,578 from non-project funds for the fair value of the commercial rent not collected from the lessees.

  •  
    Status
      Open
      Closed
    2017-PH-1002-001-B
    $36,858
    Funds Put to Better Use

    Recommendations that funds be put to better use estimate funds that could be used more efficiently. For example, recommendations that funds be put to better use could result in reductions in spending, deobligation of funds, or avoidance of unnecessary spending.

    Request approval from HUD to lease the commercial space. If HUD approves the request, then execute a lease at fair market rent thereby increasing the project’s rent revenue by at least $36,858 per year.

  •  
    Status
      Open
      Closed
    2017-PH-1002-001-C
    $31,769
    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.

    Request approval from HUD for the $31,769 in project operating funds spent on building improvements or repay the project from nonproject funds for any amount not approved.

  •  
    Status
      Open
      Closed
    2017-PH-1002-001-D
    $39,920
    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.

    Provide documentation to show that the $39,920 paid to replace an air conditioning system was fair and reasonable or repay the project from nonproject funds any amount determined not to be fair and reasonable (excluding any amount repaid as a result of recommendation 1C).

  •  
    Status
      Open
      Closed
    2017-PH-1002-001-E
    $25,000
    Funds Put to Better Use

    Recommendations that funds be put to better use estimate funds that could be used more efficiently. For example, recommendations that funds be put to better use could result in reductions in spending, deobligation of funds, or avoidance of unnecessary spending.

    Remove the $25,000 lien on the project property.

  •  
    Status
      Open
      Closed
    2017-PH-1002-001-F
    $8,597
    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.

    Repay the project $8,597 from nonproject funds for the ineligible expenses it incurred for management fee and gas utility expenses that were identified by the audit and any additional management fee and gas utility expenses improperly paid outside of our review period.

  •  
    Status
      Open
      Closed
    2017-PH-1002-001-G

    Develop and implement controls to ensure that financial statements are submitted to HUD in a timely manner, including paying the correct amount of annual payments according to the terms of the mortgage.

  •  
    Status
      Open
      Closed
    2017-PH-1002-001-H

    Develop and implement controls to ensure that the project complies with applicable HUD requirements.

  •  
    Status
      Open
      Closed
    2017-PH-1002-001-I
    $13,740
    Funds Put to Better Use

    Recommendations that funds be put to better use estimate funds that could be used more efficiently. For example, recommendations that funds be put to better use could result in reductions in spending, deobligation of funds, or avoidance of unnecessary spending.

    Recalculate the project’s annual surplus cash balances for 2013, 2014, and 2015 after resolution of recommendations 1A, 1C, 1D, and 1F to determine whether the project should make additional payment to HUD from surplus cash toward its mortgage beyond the $13,740 that it paid during the audit.

  •  
    Status
      Open
      Closed
    2017-PH-1002-001-J

    Provide training and technical assistance to the owner and its management agent to ensure compliance with the terms of its mortgage and other applicable HUD requirements.

Housing

  •  
    Status
      Open
      Closed
    2017-KC-1002-001-A
    $144,556
    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.

    Require New Horizons to repay HUD from project funds if available (otherwise, from nonproject funds) $144,556 in housing assistance payments for tenants who were not eligible for assistance or not living in units.

  •  
    Status
      Open
      Closed
    2017-KC-1002-001-B
    $726,399
    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.

    Require New Horizons to provide support for the $726,399 in housing assistance payments based on missing or incomplete tenant files or repay the assistance from project funds if available (otherwise, from nonproject funds) to HUD.

  •  
    Status
      Open
      Closed
    2017-KC-1002-001-C
    $16,687
    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.

    Require New Horizons to support that $16,687 in tenant rents was collected and deposited as required or repay the project from nonproject funds.

  •  
    Status
      Open
      Closed
    2017-KC-1002-001-D

    Require New Horizons to obtain independent management.