Finding Text
Findings reference number: 2022-01 Title and AL Number of Federal Program: Supportive Housing for Persons with Disabilities, AL 14.181 Type of finding: Compliance Resolution Status: In process Population size: N/A Sample size: N/A Repeat finding: No Criteria: Withdrawals from the replacement reserve should be based on transactions recorded in the general ledger that have proper support. Condition: Some invoices were duplicated on requests for withdrawal from the replacement reserve. Cause: Management oversight. Effect: Funds were withdrawn for expenditures which had been included in other requests for withdrawal. Noncompliance code: A. Questioned costs: $2,598. Reporting views of officials: Management will investigate the matter. Contract Number: 114HD048 Context: The additional funds withdrawn may have to be refunded. Recommendation: Management should review its process for requesting withdrawals from the replacement reserve and ensure there is no duplication of expenditures claimed. If there were duplications, management should reimburse the reserve for replacement for the overdrawn funds as soon as possible. Auditors' summary of auditee's comments: They are in agreement. Completion date: December 31, 2023. Response: Management will follow the recommendation.