Identifying Number: Section 223(F), HUD Insured Mortgage - CFDA 14.155 (Special Tests and Provisions) Finding: 2022-02: In conjunction with our audit in accordance with the requirements established by the U.S. Department of Housing and Urban Development, tenant security deposits are required to be returned within 30 days of the tenant's move-out date. However, in performing procedures to ascertain the accuracy of the return of security deposits, we noted the security deposit returned to one tenant was more than 30 days after move-out. We recommend that security deposits be returned within 30 days of the tenant's move-out date. Corrective Action Taken or Planned Management has implemented steps to ensure that future security deposit refunds are made within the 30 day requirement.