Finding 1181799 (2023-003)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2026-03-20

AI Summary

  • Core Issue: Management did not refund a tenant's security deposit within the required 30 days as per HUD regulations.
  • Impacted Requirements: This finding highlights noncompliance with HUD Handbook 4350.3 regarding timely refunds or notifications to tenants.
  • Recommended Follow-up: Update policies to ensure compliance with the 30-day refund requirement and monitor adherence to these changes.

Finding Text

Finding No. 2023-003; Supportive Housing for the Elderly - Section 202, Listing 14.157 Criteria In accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs, within 30 days after the move-out date (or shorter time if required by state and/or local laws), management must either: refund the full security deposit plus accrued interest to a tenant that does not owe any amounts under the lease; or provide the tenant with an itemized list of any unpaid rent, damages to the unit, and an estimated cost for repair, along with a statement of the tenant’s rights under state and local laws. Condition In connection with the procedures applied to a sample of 1 tenant that moved out of the project during the year, we noted one instance where management failed to refund the tenant security deposit within thirty days after the move-out date. Cause Management followed the local laws regarding timely refunding of tenant security deposits which require refunds or notice to occur within 45 days after the move-out date rather than the 30 day requirement established by HUD. Effect or Potential Effect Management failed to comply with the HUD occupancy requirement to timely refund the tenant security deposits or to provide the tenant with a list of charges. Questioned Costs None. Identification as a Repeat Finding No Recommendation Management should change its policies and procedures related to refunding of tenant security deposits to comply with the thirty-day timeline required by HUD regulations. Auditor Noncompliance Code: Security deposits Finding Resolution Status: In process. Views of Responsible Officials Management will implement a plan to ensure that tenant security deposit refunds are issued within 90 days.

Corrective Action Plan

Management has reviewed the circumstances surrounding this finding and confirmed that, based on the January 2024 tenant lease, the security deposit had already been refunded to the tenant. To prevent future noncompliance, management will implement the following measures: • Strengthen internal procedures to ensure all security deposit refunds or itemized charge statements are issued within the required HUD timeframes. • Maintain clear documentation in each tenant file verifying the date of refund or the date the itemized list of charges was provided. • Conduct periodic internal file reviews to ensure ongoing compliance with HUD occupancy requirements. • Provide staff training on HUD regulations related to security deposit processing and documentation standards. These actions will ensure timely and compliant handling of security deposits going forward and prevent recurrence of this issue.

Categories

HUD Housing Programs

Other Findings in this Audit

  • 1181797 2023-001
    Material Weakness Repeat
  • 1181798 2023-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY $11.07M