Finding 1093002 (2024-001)

-
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2024-12-23
Audit: 334488
Organization: Independence Industries (OH)

AI Summary

  • Core Issue: Independence Industries missed the deadline for the annual deposit to the residual receipts account.
  • Impacted Requirements: This oversight means they did not meet federal grant requirements for timely deposits.
  • Recommended Follow-Up: Implement stronger controls to ensure future deposits are made on time.

Finding Text

Program Assistance Listing Number 14.157 - Development Section 202/223(f) - Loan, Repeat Finding from Prior Year: No, Questioned Costs: no, Condition - Independence Industries did not make the required annual deposit to the residual receipts account within 90 days following year end of September 30, 2023, Effect - Independence Industries did not meet the special tests and provisions requirements related to the residutal receipts for 2024, Cause - Due to oversight at Independence Industries, the required annual deposit to the residual receipts was not made within 90 days following the year end of September 30, 2023, Criteria - Federal grant requirements state the required annual deposit to the residual receipts is to be made within 90 days following year end, Recommendation - Implelemt controls to ensure future deposits to residtual receipts are completed in a timely manner, Management Response - Independence Industries agrees with the finding and will implement stricter adherence to the deadlines and ensure that all deposits to the residual receipts are completed on time.

Categories

Special Tests & Provisions Cash Management HUD Housing Programs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $1.27M
14.195 Project-Based Rental Assistance (pbra) $396,870