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The U.S. Department of Housing and Urban Development (HUD), Office of Inspector General audited Christian Care Home based on prior instances of fraud and embezzlement and low quality ratings.  Our audit objective was to determine whether Christian Care Home properly maintained the residents’ trust balances and accounts receivable.

Christian Care Home’s books and accounts for its individual resident trusts and accounts receivable were not always accurate and complete as required by its regulatory agreement. These errors financially impacted some residents. We recommend that HUD require Christian Care Home to develop and implement procedures to periodically review its resident trusts and accounts receivable for accuracy and complete the necessary corrections.