Finding 37802 (2022-001)

-
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-01-04

AI Summary

  • Core Issue: The Corporation did not refund a tenant's security deposit within the required 30 days after move-out.
  • Impacted Requirements: HUD mandates that security deposits must be refunded within 30 days; failure to comply can lead to noncompliance issues.
  • Recommended Follow-Up: Ensure all security deposit refunds are processed within 30 days and review internal controls to prevent future delays.

Finding Text

Title and CFDA Number of Federal Program - 14.155 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Section 207/223(f)) Finding Resolution Status - Resolved Information on Universe and Population Size - The corporation had 5 move outs during the fiscal year. Sample Size Information - A sample size of 2 move outs were tested for the year ended August 31, 2022. Identification of Repeat Finding and Finding Reference Number - N/A - not a repeat finding. Criteria - HUD requires the Corporation to refund the security deposit to tenants within 30 days of the move out. Statement of Condition - The Corporation failed to refund the security deposit to a tenant within 30 days of their move out date. Cause - The Corporation failed to monitor the deposit refund requirements for the security deposits as specified by the regulatory agreement. Effect or Potential Effect - The tenant did not receive their security deposit refund until 37 days after their move out. Auditor Noncompliance Code - M - Security Deposits Recommendation - All security deposit refunds should be made within 30 days of the tenant move-out. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations - Management acknowledged the errors that occurred during the year ended August 31, 2022 and has taken measures to change their process of issuing refunds to reduce the likelihood of late refunds. Response Indicator - Agree Completion Date - April 20, 2022 Response - The security deposit has been refunded and management is currently reviewing internal controls over security deposit refunds to ensure all deposits are refunded timely.

Corrective Action Plan

Finding Number: 2022-001 Condition: HUD requires the Corporation to refund the security deposit to tenants within 30 days of the move out. The Corporation failed to monitor the deposit refund requirements for the security deposits as specified by the regulatory agreement and failed to return security deposits withing 30 days. Planned Corrective Action: Management acknowledged the errors that occurred during the year ended August 31, 2022 and has taken measures to change their process of issuing refunds to reduce the likelihood of late refunds. Contact person responsible for corrective action: Jill Kolb, Vice President ? Housing Accounting Completion Date: April 20, 2022

Categories

HUD Housing Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.155 Mortgage Insurance for the Purchase Or Refinancing of Existing Multifamily Housing Projects $10.64M
14.195 Section 8 Housing Assistance Payments Program $969,669
14.191 Multifamily Housing Service Coordinators $35,015
14.195 Covid-19 - Section 8 Housing Assistance Payments Program $8,001
14.191 Covid-19 - Multifamily Housing Service Coordinators $1,214