Finding 612680 (2022-001)

-
Requirement
P
Questioned Costs
$1
Year
2022
Accepted
2022-12-12

AI Summary

  • Core Issue: The tenant security deposit account was underfunded by $227, violating the regulatory agreement with HUD.
  • Impacted Requirements: The Corporation must maintain a segregated tenant security deposit account equal to or greater than the tenant security deposit liability.
  • Recommended Follow-Up: Ensure the tenant security deposit account is fully funded; management has already deposited $250 to resolve the issue.

Finding Text

S3800-010 Finding Reference Number ? 2022-001 S3800-011 Title and CFDA Number of Federal Program - Section 223(f) Mortgage Note 14.155 S3800-015 Type of Finding ? Federal Award S3800-016 Finding Resolution Status ? Resolved S3800-017 Information on Universe Population Size- N/A S3800-018 Sample Size Information - N/A S3800-019 Identification of Repeat Finding and Finding Reference Number - N/A S3800-020 Criteria ? In accordance with the regulatory agreement, the Corporation is required to maintain a segregated tenant security deposit account that, at all times, remains at least equal to or greater than the tenant security deposit liability account. S3800-030 Statement of Condition ? The Corporation?s tenant security deposit account is underfunded by $227 during the year ended August 31, 2022. S3800-032 Cause ? Unknown. S3800-033 Effect or Potential Effect ? The Corporation is in violation of its Regulatory Agreement entered between the Corporation and HUD. S3800-035 Auditor Non-Compliance Code ? M S3800-040 Questioned Costs ? $227 S3800-045 Reporting Views of Responsible Officials ? The Corporation did not maintain a segregated tenant security deposit account that, at all times, remains at least equal to or greater than the tenant security deposit liability account. S3800-050 Context ? The Corporation?s tenant security deposit account is under-funded by $227 during the year ended August 31, 2022. S3800-080 Recommendation ? Management should immediately fully fund the tenant security deposit account to its required amount. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendations ? Management should immediately fully fund the tenant security deposit account to its required amount. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? October 21, 2022 S3800-150 Response ? Management deposited $250 into the tenant security deposit account on October 21, 2022.

Categories

Questioned Costs HUD Housing Programs Reporting

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 $874,505
14.195 Section 8 Housing Assistance Payments Program $243,224