Finding Text
S3800-010 Finding Reference Number 2023-001
S3800-011 Title and Assistance Listing Number of Federal Program U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811 Capital Advance and Rental Assistance), 14.181
S3800-015 Type of Finding Financial Statement Finding
S3800-016 Finding Resolution Status In Process
S3800-017 Information on Universe Population Size N/A
S3800-018 Sample size Information N/A
S3800-019 Identification of Repeat Finding and Reference Number No
S3800-020 Criteria
Organization must comply with HUD guidelines regarding Residual Receipts withdrawals.
S3800-030 Statement of Condition
Withdrawal of $2,500 was made from Residual Receipts account without HUD approval.
S3800-032 Cause
Employee oversight.
S3800-033 Effect or Potential Effect
Organization was not in compliance with HUD guidelines for residual receipts withdrawals.
S3800-035 Auditor Non-Compliance Code C – Unauthorized withdrawals
from residual receipts account
S3800-040 Questioned Costs $2,500
S3800-045 Reporting Views of Responsible Officials
Management agrees with the finding and is in the process of replacing withdrawn funds.
S3800-037 FHA/Contract Number 127HD034
S3800-038 Questioned Costs $2,500
S3800-080 Recommendation
Management should have procedures in place to ensure only HUD authorized withdrawals are made from the residual receipts account.
S3800-090 Auditor’s Summary of the Auditee’s Comments on the Findings and Recommendations
Manager is in the process of correcting the deficiency.
S3800-130 Response Indicator Agree
S3800-140 Completion Date 09/30/2023
S3800-150 Response
Management agrees with the finding and is in the process of replenishing the funds.
S3800-160 Contact Person First Name Thomas
S3800-170 Contact Person Middle Initial E.
S3800-180 Contact Person Last Name Anderson