Finding 624515 (2022-001)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-09-24
Audit: 52789
Organization: S.g. Noble Garden of Hope (LA)
Auditor: Wharton CPA LLC

AI Summary

  • Issue: Surplus cash of $9,619 was not deposited into the residual receipts account by the end of 2021.
  • Requirement: HUD rules mandate that surplus cash must be deposited at the end of each fiscal year.
  • Follow-up: Management should ensure all surplus cash deposits are made to comply with HUD regulations.

Finding Text

2022-1 Surplus Cash Not Deposited to Residual Receipts Condition: Surplus cash was calculated at $9,619 at December 31, 2021. Criteria: Surplus cash is required to be deposited into the residual receipts account at the end of each fiscal year in which it is calculated. Cause: The cause is undeterminable. Effect: The property is not in compliance with HUD rules and regulations as it relates to surplus cash. Recommendation: I recommend management make all required deposits of surplus cash to the residual receipts account in compliance with HUD rules and regulations.

Categories

HUD Housing Programs Cash Management

Other Findings in this Audit

  • 48073 2022-001
    Material Weakness
  • 48074 2022-002
    Material Weakness Repeat
  • 624516 2022-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $1.67M
14.195 Section 8 Housing Assistance Payments Program $125,345