Finding 1113728 (2024-001)

- Repeat Finding
Requirement
N
Questioned Costs
$1
Year
2024
Accepted
2025-03-26
Audit: 348542
Organization: Independence Communities INC (TX)

AI Summary

  • Core Issue: Monthly deposits to the replacement reserve were not made on time for December 2024 due to management oversight.
  • Impacted Requirements: Compliance with the Regulatory Agreement regarding timely deposits to the replacement reserve.
  • Recommended Follow-Up: Management should implement measures to ensure all future deposits are made on schedule.

Finding Text

Findings reference number: 2024-001 - Title and AL Number of Federal Program: Supportive Housing for Persons with Disabilities, AL 14.181 - Type of finding: Compliance - Resolution Status: Completed. - Population size: N/A - Sample size: N/A - Repeat finding: Yes. - Criteria: Monthly deposits to the replacement reserve must be made in a timely manner. - Condition: The required deposits to the replacement reserve for December 2024 was not done. - Cause: Management oversight. - Effect: There was a shortfall in the monthly deposits to the replacement reserve as required by the Regulatory Agreement. - Noncompliance code: N. - Questioned costs: $900. - Reporting views of officials: Auditee agrees with the finding. - Contract Number: 114HD024 - Context: This was noted while performing audit procedures on the replacement reserve. - Recommendation: Management should ensure that all deposits required to be made to the replacement reserve be made on a timely basis. - Auditee's comments: Auditee agrees with the finding and made the required deposit on February 5, 2025. - Auditors' summary of auditee's comments: They are in agreement. - Completion date: February 5, 2025 - Response: Management plans to make all deposits in a timely manner.

Categories

Questioned Costs Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.181 Supportive Housing for Persons with Disabilities $179,825