Finding 10228 (2023-001)

Significant Deficiency
Requirement
M
Questioned Costs
-
Year
2023
Accepted
2024-01-26

AI Summary

  • Core Issue: The Corporation failed to refund security deposits for two residents within the required 30 days after they moved out.
  • Impacted Requirements: This non-compliance violates Section 6-18 of the HUD Handbook 4350.3, which mandates timely refunds.
  • Recommended Follow-Up: Management should maintain new controls to ensure all security deposit refunds are processed within the 30-day timeframe going forward.

Finding Text

Finding reference number: 2023-001 Assistance Listing (Federal award identification number and year): Mortgage Insurance for the Purchase of Refinancing of Existing Multifamily Housing Projects, Assistance Listing No 14.155 (Project identification number 034-11172, March 2013) Auditor non-compliance code: M-Security Deposits Finding resolution status: Resolved Universe population size: 10 Sample size information: 10 Statistically valid sample: 2 Name of Federal agency: Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of condition 2023-001: The Corporation did not refund the security deposit for two residents within 30 days after the move-out date. Criteria: Pursuant to 6-18 of the HUD Handbook 4350.3 Chapter 6 Lease Requirements and Leasing Activities, residents security deposit refunds should be refunded within 30 days after the move-out date, if the amount is not owed to the Corporation. Effect: The Corporation is not in compliance with Section 6-18 of the HUD Handbook 4350.3 Chapter 6 Lease Requirements and Leasing Activities. Cause: Management did not process the refund to two residents timely. Recommendation: Management should ensure that upon termination of a resident's lease the process for determining security deposit refunds are completed within 30 days of the move-out date. Management's response: Management concurs with the finding and agrees with the auditor's recommendation. Management now has controls in place to ensure processing of security deposit refunds are completed within 30 days of the move-out date.

Corrective Action Plan

Finding 2023-001: Comments on the Finding and Each Recommendation: The Corporation did not refund the security deposit for two residents within 30 days after the move-out date. Management should ensure that upon termination of a resident's lease the process for determining security deposit refunds are completed within 30 days of the move-out date. Action(s) taken or planned on the finding: Management concurs with the finding and agrees with the auditor's recommendation. Management has controls in place to ensure processing of security deposit refunds are completed within 30 days of the move-out date.

Categories

HUD Housing Programs Procurement, Suspension & Debarment

Other Findings in this Audit

  • 586670 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.155 Mortgage Insurance for the Purchase Or Refinancing of Existing Multifamily Housing Projects $4.31M
14.195 Section 8 Housing Assistance Payments Program $555,611