Finding 340 (2023-001)

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Requirement
N
Questioned Costs
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Year
2023
Accepted
2023-10-17
Audit: 714
Organization: Emerson Center, Inc. (KY)

AI Summary

  • Core Issue: Residual receipts were not deposited into an interest-bearing bank account as required.
  • Impacted Requirements: The Project is out of compliance with HUD's requirement for interest-bearing deposits.
  • Recommended Follow-Up: Ensure funds are transferred to an interest-bearing account without fees; management is already addressing this.

Finding Text

2023-001 Residual Receipts Deposits CONDITION: Residual receipts deposit was not deposited into an interest-bearing bank account. CRITERIA: The Project is required to deposit residual receipts with the mortgagee, or other HUD-approved depository, in an interest-bearing bank account. EFFECT: The Project is not in compliance with award requirements. CONTEXT: Surplus cash at January 31, 2022 was appropriately deposited into a HUD-approved account. However, the Project failed to deposit the funds into an interest-bearing account. CAUSE: The Project was unaware that the funds needed to be deposited into an interest-bearing account. RECOMMENDATION: The Project should contact the bank and transfer the funds into a HUD-approved interest-bearing account. In addition, the account should not be subject to monthly service charges or fees. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: Management acknowledges the finding and has contacted the bank to make the appropriate changes. As of May 2, 2023, the bank has confirmed that fees will no longer be charged to the account and the process of transitioning to an interest-bearing account is in-process. 2023-001 Residual Receipts Deposits CONDITION: Residual receipts deposit was not deposited into an interest-bearing bank account. CRITERIA: The Project is required to deposit residual receipts with the mortgagee, or other HUD-approved depository, in an interest-bearing bank account. EFFECT: The Project is not in compliance with award requirements. CONTEXT: Surplus cash at January 31, 2022 was appropriately deposited into a HUD-approved account. However, the Project failed to deposit the funds into an interest-bearing account. CAUSE: The Project was unaware that the funds needed to be deposited into an interest-bearing account. RECOMMENDATION: The Project should contact the bank and transfer the funds into a HUD-approved interest-bearing account. In addition, the account should not be subject to monthly service charges or fees. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: Management acknowledges the finding and has contacted the bank to make the appropriate changes. As of May 2, 2023, the bank has confirmed that fees will no longer be charged to the account and the process of transitioning to an interest-bearing account is in-process.

Corrective Action Plan

Recommendation: The Project should contact the bank and transfer the funds into a HUD-approved interest-bearing account. In addition, the account should not be subject to monthly service charges or fees. Action Taken: Management acknowledges the finding and has already addressed the issues with the bank. The funds have been placed in an interest-bearing bank account and will no longer be subject to monthly fees.

Categories

HUD Housing Programs Cash Management

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.195 Section 8 Housing Assistance Payments $653,865
14.164 Section 201 Flexible Subsidy Assistance Program $259,516