Recommendation: Training of staff should be performed to bring staff up to date with the implementation of all replacement reserve compliance requirements, including the required replacement reserve deposit amount. Action Taken: The Organization, due to a change in staffing, did not deposit the required amount. Management has agreed to properly train staff to insure the requirement is met in future years. Additionally, the Organization will insure that the underfunded amount will be deposited into the replacement reserve account, as well as all future required deposits.