Finding 622645 (2022-001)

-
Requirement
C
Questioned Costs
-
Year
2022
Accepted
2023-03-30

AI Summary

  • Core Issue: Five required monthly deposits to the Reserve for Replacement Account were not made.
  • Impacted Requirements: This violates the regulatory agreement, risking insufficient funds for future replacement expenditures.
  • Recommended Follow-Up: Ensure the remaining three delinquent payments are made by October 31, 2022.

Finding Text

2022-1 Deposits to Reserve for Replacement Account Sample Size: Twelve monthly deposits to the reserve for replacement account. Criteria: The regulatory agreement requires that monthly deposits be made to the reserve for replacement account. Condition: Five monthly payment into the Reserve for Replacement Account were not made, as required by the Regulatory Agreement. Cause: The Project lacked operating cash to make the required deposits during the year ended June 30, 2022. Effect: Sufficient funds would not be set aside for replacement expenditures. Recommendation: The missing monthly payments should be deposited into the Reserve for Replacement Account immediately. Response: We concur with the recommendation. Two of the delinquent payments have been made as of September 30, 2022 and the remaining 3 payments will be made as of October 31, 2022.

Categories

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Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.181 Section 811 Direct Loan $1.57M
14.181 Project Rental Assistance Contract $344,842