We have a client with a 6/30 year end that submitted a RRR withdrawal request in mid-June based on a quote for work to be performed at the facility.  The work required some other repairs to be completed first, and naturally, that meant this work was not completed and invoiced until well after year-end.  The client went ahead and drew out the funds in June, however, thinking it had to match up with when it was approved.  This wouldn’t have been an issue had the work been completed right away, but we now have an almost 2 1/2 month lag time after year-end before it was completed and invoiced.  As such, the cash is in the operating account at 6/30 and because there is no offsetting payable at that time, we are finding that surplus cash did in fact exist and should have been deposited.  We have been informed that the cash is no longer available to make the surplus cash deposit, since the invoice has now been received and paid.  Are there any options for reporting this other than showing the surplus cash that would be due and then when HUD asks for proof of deposit providing an explanation of the situation?