Finding 44444 (2022-001)

-
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2022-10-17
Audit: 46701
Organization: Appleway Court 202 (WA)

AI Summary

  • Core Issue: The organization has bank deposits exceeding the FDIC insurance limit by about $45,000.
  • Impacted Requirements: Compliance with HUD loan program mandates for FDIC insurance on all deposits.
  • Recommended Follow-Up: Split deposits across multiple banks or secure full insurance and collateral for amounts over the FDIC limit.

Finding Text

2022-001 Deposits in excess of FDIC insured limits Federal Agency United States Department of Housing and Urban Development CFDA 14.157 ? Supportive Housing for the Elderly (Section 202) Award Numbers 171-EE027 Criteria [X] Compliance Finding [ ] Significant Deficiency [ ] Material Weakness The loan program requires all bank deposits be deposited into accounts insured by the FDIC and the Organization must obtain insurance for any amounts in excess of the $250,000 FDIC limit or split deposits between banks to maintain coverage over all bank deposits. Condition Total bank deposits at May 31, 2022, maintained at one bank exceeded the FDIC insurance limit by approximately $45,000. Context This finding appears to be an isolated problem. Cause Cash amounts over the FDIC insured limits of $250,000 were not split between banks to maintain coverage and the organization did not obtain collateral coverage for amounts over the FDIC limit. Effect The Organization is out of compliance with the HUD loan program requirements and amounts over FDIC insured limits may be at risk. Recommendation We recommend the Organization split cash deposits between multiple banks or work with their current bank to ensure amounts in excess of the FDIC limits are fully insured and collateralized. Views of responsible officials and planned corrective actions Management agrees with this finding. Appleway Court 202 will review the current deposit situation and related FDIC coverage and split cash deposits between multiple banks or work with our current bank to ensure that amounts in excess of FDIC limits are fully insured and collateralized.

Corrective Action Plan

Corrective action planned: Appleway Court 202 will review the current deposit situation and related FDIC coverage and split cash deposits between multiple banks or work with our current bank to ensure that amounts in excess of FDIC limits are fully insured and collateralized. Anticipated completion date: September 30, 2022 Contact person responsible for corrective action: James A. Maxwell

Categories

HUD Housing Programs Material Weakness Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $4.26M
14.195 Section 8 Housing Assistance Payments Program $112,163