Issue: Surplus cash wasn't deposited into the residual receipts account within the required 90 days after year-end.
Trend: There is a pattern of insufficient cash balance affecting timely deposits.
Follow-up: Review cash management practices to ensure compliance with deposit timelines and address cash balance issues.
Finding Text
Surplus cash was not deposited into a residual receipts account within 90 days of year-end. Additionally, the full deposit was not able to be deposited due to an insufficient cash balance.