Finding 600040 (2022-004)

- Repeat Finding
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-07-09

AI Summary

  • Core Issue: Edgewater Estates failed to set up and fund an account for insurance reserves, violating RD regulations.
  • Impacted Requirements: Compliance with RD project requirements for maintaining insurance reserves.
  • Recommended Follow-Up: Establish an insurance reserve account with the bank promptly.

Finding Text

FEDERAL AWARDS FINDING Year Ended December 31, 2022 Finding 2022-004 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2022 Federal agency: United States Department of Agriculture Compliance Requirement: Special tests and provisions Questioned Costs: None Criteria: RD projects are required to setup and maintain reserves for insurance payments. Condition and Context: Edgewater Estates did not establish and fund an account for insurance reserves. Effect: The Project is not in compliance with RD regulations and procedures. Cause: The Project has not opened an account for insurance reserves. Recommendation: We recommend that the Project establish an insurance reserve account with the bank as soon as possible.

Categories

Special Tests & Provisions Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 23595 2022-001
    - Repeat
  • 23596 2022-002
    Material Weakness Repeat
  • 23597 2022-003
    - Repeat
  • 23598 2022-004
    - Repeat
  • 23599 2022-005
    - Repeat
  • 600037 2022-001
    - Repeat
  • 600038 2022-002
    Material Weakness Repeat
  • 600039 2022-003
    - Repeat
  • 600041 2022-005
    - Repeat

Programs in Audit

ALN Program Name Expenditures
10.415 Rural Rental Housing Loans $1.49M
10.427 Rural Rental Assistance Payments $147,801