Finding 579142 (2023-002)

-
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2023-11-29
Audit: 4569
Auditor: D'ambra CPA

AI Summary

  • Core Issue: Tenant security deposit accounts are short by $211.
  • Impacted Requirements: HUD regulations require sufficient funding for security deposit liabilities.
  • Recommended Follow-Up: Management should deposit the necessary funds to meet the required amounts.

Finding Text

Federal program - Sections 8 and 202: Criteria - HUD regulations specify that the security deposit cash account be sufficiently funded to cover tenant security deposit liabilities; Condition - the tenant security deposit liability accounts are deficient by $211; Cause - management oversight; Recommendation - management should deposit the deficient amounts to the security deposit cash accounts to adequately fund the Section 8 and Section 202 security deposit liability accounts. Response: Management will adequately fund the security deposit cash accounts to equal the security deposit liability accounts.

Categories

HUD Housing Programs

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 $3.43M
14.195 Section 8 Housing Assistance Payments Program $515,137
14.157 Supportive Housing for the Elderly $340,432
14.191 Multifamily Housing Service Coordinators $38,245