Finding 544463 (2024-001)

- Repeat Finding
Requirement
N
Questioned Costs
$1
Year
2024
Accepted
2025-03-31
Audit: 351141
Organization: Castleton Homes, Inc. (MD)

AI Summary

  • Core Issue: A required deposit of $375 to the reserve for replacement account was not made on time due to a temporary cash flow issue.
  • Impacted Requirements: Monthly deposits to the reserve for replacement account are mandated by the Regulatory Agreement.
  • Recommended Follow-Up: Ensure timely future deposits to avoid non-compliance and maintain financial stability.

Finding Text

Finding Number 2024-001 Federal Program 14.181 Supportve Housig for Persons with Disabilities: Capital Advance Program Type of Finding: Federal Award Finding Finding Resolution Resolved Condition The required deposits to the reserve for replacement account were not timely paid during the year ended June 30, 2024. Criteria The Regulatory Agreement requires monthly deposits to the reserve for replacement account. Effect: A required deposit to the reserve for replacement account was not paid. Cause: the required monthly deposit for one month was not deposited. Non-cmpliance code: N Questined Costs: $375 Recommendation: the Entity should pay the required deposit. Due to a temporary lack of funds in Castleton Homes, Inc.'s operating account, we were unable to make the required deposit to the reserve account. At that time, we were in the process of securing a loan from the reserve account to support our ongoing operating activities. During September 2024, the $375 deposit was paid to the reserve for replacement account.

Corrective Action Plan

During September 2024, the $375 deposit was paid to the reserve for replacement account.

Categories

Questioned Costs Reporting Matching / Level of Effort / Earmarking

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.181 Supportive Housing for Persons with Disabilities $58,129