Finding 971079 (2023-001)

-
Requirement
B
Questioned Costs
-
Year
2023
Accepted
2024-04-25
Audit: 304544
Organization: Tomball Pines, Inc. (TX)

AI Summary

  • Core Issue: Surplus cash was not deposited into the residual receipts account by the required deadline of March 1, 2024.
  • Impacted Requirements: Federal guidelines mandate that surplus cash must be deposited within 60 days after year-end.
  • Recommended Follow-Up: Management should prioritize funding the surplus amount to minimize lost interest income.

Finding Text

Findings reference number: 2023-001 Title and AL Number of Federal Program: Supportive Housing for Persons with Disabilities (Section 811) CFDA 14.181 Type of finding: Federal Award Resolution Status: In process Population size: N/A Sample size: N/A Repeat finding: No Criteria: Surplus cash should be deposited to the residual receipts accounts within 60 days after year end. Condition: The review of surplus cash indicates a deposit should have been made by March 1, 2024. Cause: Management did not calculate surplus cash until a later period. Effect: Once the deposit is made, there will be some lost interest income but it should be minimal. Noncompliance code: B. Residual Receipt Questioned costs: N/A. Reporting views of officials: Auditee agrees with the finding. Context: This was noted while performing audit procedures on surplus cash. Recommendation: Management should fund the surplus amount as soon as possible. Auditee's comments: Auditee agrees with the finding and will fund the surplus cash to the residual receipts account as soon as possible. Auditors' summary of auditee's comments: They are in agreement. Completion date: 12/31/2024 Response: Management plans to fund the residual receipt account as soon as possible.

Categories

HUD Housing Programs Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.181 Supportive Housing for Persons with Disabilities $198,885