Finding 1173233 (2025-002)

Material Weakness Repeat Finding
Requirement
E
Questioned Costs
-
Year
2025
Accepted
2026-02-11
Audit: 386709
Organization: Indian Town Home Association (IL)

AI Summary

  • Core Issue: Refunds to former tenants were issued 32 days after move-out, violating HUD's 30-day requirement.
  • Impacted Requirements: HUD mandates timely disbursement of security deposits and itemized statements for any deductions.
  • Recommended Follow-up: Improve communication between management and accounting to ensure timely processing of move-out notifications and refunds.

Finding Text

Security Deposits Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Supportive Housing for the Elderly (Section 202) Mortgage Financing Section 202 Project Rental Assistance Contract Assistance Listing #: 14.157 Type of Finding: • Other Matter and Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: HUD requires refunds to be disbursed to the former tenant and in the appropriate amount within 30 days of move-out. If no refund is given, the tenant should received an itemized listing of any unpaid rent, damages to the unit, and any estimated cost for repair. Condition: We noted a refund was provided to a tenant 32 days after the tenant’s move-out date. Questioned Costs: None Context: We noted a refund was provided to a tenant 32 days after the tenant’s move-out date. Cause: Management oversight. Effect: The Organization is not in compliance with HUD requirements. Repeat Finding: No Recommendation: The Organization should ensure move-out notifications are provided to the accounting office in a timely manner to ensure the tenant's security deposit is processed and refunded within 30 days of the move out date. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will process the related move-out supporting documentation in a timely manner that will allow for the processing of the security deposit payment within 30 days of the actual move-out date.

Corrective Action Plan

Supportive Housing for the Elderly (Section 202) Mortgage Financing– FAL No. 14.157 Section 202 Project Rental Assistance Contract – FAL No. 14.157 Recommendation: The Organization should ensure move-out notifications are provided to the accounting office in a timely manner to ensure the tenant's security deposit is processed and refunded within 30 days of the move out date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will process the related move-out notifications in a timely manner and ensure future security deposits are refunded within the required timeline. Name(s) of the contact person(s) responsible for corrective action: Jennifer Medearis Planned completion date for corrective action plan: January 30, 2026

Categories

Internal Control / Segregation of Duties HUD Housing Programs Significant Deficiency

Other Findings in this Audit

  • 1173229 2025-001
    Material Weakness Repeat
  • 1173230 2025-002
    Material Weakness Repeat
  • 1173231 2025-003
    Material Weakness Repeat
  • 1173232 2025-001
    Material Weakness Repeat
  • 1173234 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY $1.82M