Finding 45255 (2022-001)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2022-10-20
Audit: 43874
Organization: St. Francis Apartments, Inc. (ME)
Auditor: Otis Atwell

AI Summary

  • Core Issue: The required deposit of surplus cash into the residual receipts account for fiscal year 2019 has not been made.
  • Impacted Requirements: The Corporation must deposit surplus cash as mandated, leading to an underfunded account by $22,643.
  • Recommended Follow-Up: Management should either consult with HUD for a resolution or make the necessary deposit to rectify the situation.

Finding Text

Section III - Federal Award Findings and Questioned Costs Finding Number: 2022-001 Information on Universe and Population Size: N/ASample Size Information: N/A Questioned Costs: $0 Statement of Condition: The residual receipts deposit required to be made in fiscal year 2019 has not been made. Criteria: The Corporation is required to deposit surplus cash into a residual receipts account. Cause: The project had insufficient cash in 2019, 2020, 2021, and 2022 and was not able to make the deposit. During 2022, management consulted with HUD for a resolution. No resolution was obtained prior to June 30, 2022. Effect: The residual receipts account is underfunded by $22,643. Repeat Finding: Yes, reported as 2019-001 for the year ended June 30, 2019, 2020-001 for the year ended June 30, 2020, and 2021-001 for the year ended June 30, 2021. Recommendation: We recommend that management consult with their HUD representative for a remedy, or make the required deposit. Reporting Views of Responsible Officials: We will continue to pursue an acceptable solution with our HUD representative.

Categories

HUD Housing Programs Cash Management Reporting

Other Findings in this Audit

  • 45254 2022-001
    Material Weakness Repeat
  • 621696 2022-001
    Material Weakness Repeat
  • 621697 2022-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $154,313