Finding 1093046 (2024-002)

-
Requirement
C
Questioned Costs
-
Year
2024
Accepted
2024-12-23
Audit: 334581
Organization: Dr. Tom Richards Center, Inc. (TN)

AI Summary

  • Core Issue: The tenant security deposit cash account was underfunded at year-end.
  • Impacted Requirements: The account must equal or exceed the tenant security deposit liability.
  • Recommended Follow-Up: Implement procedures to ensure prompt transfer of funds to the restricted cash account.

Finding Text

S2700-005 Finding Reference Number 2024-02 S2700-006 Finding Status Ongoing S2700-007 Population Size N/A S2700-008 Sample Size N/A S2700-009 Noncompliance Information The tenant security deposit cash account was underfunded as of year-end. S2700-010 Statement of Condition The tenant security deposit cash account was underfunded as of year-end. S2700-020 Criteria The tenant security deposit cash account must equal or exceed the tenant security deposit liability. S2700-030 Effect Project is required to fund the tenant security deposit cash account. S2700-040 Cause The Project did not have sufficient cash on hand to fund the tenant security deposit cash account. S2700-050 Recommendation The Project should implement procedures to ensure funds collected for tenant security deposits are promptly transferred to the restricted cash account. S2700-055 Auditor Non-Compliance Code M - Security Deposits S2700-065 Amount of Questioned Costs $522 S2700-100 Summary of Auditee's Comments Management concurs with the finding and recommendation. S2700-070 Finding Response Concur S2700-075 Recommendation Response Agree S2700-080 Completion Date December 18, 2024 S2700-090 Actions Taken or Planned on the Finding Management agrees with the finding and has made a deposit into the Project's tenant security deposit account in the amount of $522.

Categories

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Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.181 Supportive Housing for Persons with Disabilities $53,446