Finding 504315 (2024-001)

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Requirement
M
Questioned Costs
-
Year
2024
Accepted
2024-10-31

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 regulations mandate timely refunds of security deposits, which were not met in this case.
  • Recommended Follow-Up: Ensure all security deposit refunds are processed within 30 days and review internal controls to prevent future delays.

Finding Text

Finding Type Immaterial noncompliance with major program requirements Title and Assistance Listing 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 8 move outs during the fiscal year. Sample Size Information A sample size of 2 move outs were tested for the year ended July 31, 2024. 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 40 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 July 31, 2024 and has taken measures to change their process of issuing refunds to reduce the likelihood of late refunds. Response Indicator Agree Completion Date April 9, 2024 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

The security deposit has been refunded and management is currently reviewing internal controls over security deposit refunds to ensure all deposits are returned timely.

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 $1.42M
14.195 Section 8 Housing Assistance Payments Program $255,430
14.191 Multifamily Housing Service Coordinators $33,069