Finding 61826 (2022-002)

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Requirement
P
Questioned Costs
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Year
2022
Accepted
2022-11-17
Audit: 56884

AI Summary

  • Issue: The security deposit cash account is underfunded by $1,697, violating the Regulatory Agreement.
  • Trend: This underfunding is due to an administrative oversight in managing the account.
  • Follow-up: Management plans to deposit the $1,697 to resolve the deficiency.

Finding Text

Finding No. 2022-2 Criteria The terms of the Regulatory Agreement require that the security deposit cash account meet or exceed the total security deposit liability. Statement of Condition As of March 31, 2022, the security deposit cash account is underfunded compared to the security deposit liability by $1,697. Questioned Costs $1,697 Cause An administrative oversight in the funding of the security deposit cash account caused the deficiency. Auditor Noncompliance Code M - Security Deposits Effect The security deposit cash account was underfunded and therefore considered to be questioned costs. Recommendations Management should deposit $1,697 into the security deposit cash account to cover the deficiency. Views of Responsible Officials Management agrees with the finding and will deposit the required amount into the security deposit cash account.

Corrective Action Plan

Finding Reference Number: 2022-2 Statement of Condition: As of March 31, 2022, the security deposit cash account is underfunded compared to the security deposit liability by $1,697. View of Responsible Officials and Corrective Actions: Management agrees with the finding and will deposit the required amount into the security deposit cash account. Contact Person Responsible: Tom Farris, Director of Accounting and Finance Date: September 22, 2022

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $2.07M
14.195 Section 8 Housing Assistance Payments Program $352,023