Finding 1161072 (2025-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2025-10-20
Audit: 371045
Organization: Laramie Square Housing (WY)

AI Summary

  • Issue: The June 30, 2024 deposit to the residual receipts account was short by $33,615.
  • Requirement: HUD rules mandate that prior year surplus cash must be deposited into this account.
  • Next Steps: Management plans to deposit the missing $33,615 promptly to comply with HUD regulations.

Finding Text

Condition: The required June 30, 2024 residual receipts deposit was deficient by $33,615. Criteria: HUD compliance requires prior year surplus cash to be deposited into the residual receipts account. Effect: Violation of HUD compliance rules for the residual receipts account. Cause: Management did deposit the June 30, 2024 surplus cash of $33,615 into the residual receipts account Recommendation: Deposit the $33,615 June 30, 2024 surplus cash into residual receipts Views of Responsible Officials and Planned Corrective Actions: Management will make the deficient deposit amount as soon as possible.

Corrective Action Plan

Action Taken: Management agrees and will make up the deficient deposit as soon as possible.

Categories

HUD Housing Programs Cash Management

Programs in Audit

ALN Program Name Expenditures
14.155 Mortgage Insurance for the Purchase Or Refinancing of Existing Multifamily Housing Projects $2.68M
14.195 Project-Based Rental Assistance (pbra) $448,628
14.191 Multifamily Housing Service Coordinators $18,187