Which of the following factors does NOT necessitate a Receipt of Funds Record?

The factor that does not necessitate a Receipt of Funds Record is the absence of any payment made. A Receipt of Funds Record is typically required when there is a transaction involving the transfer of money, such as when a buyer makes an offer to purchase which often includes a deposit. In this context, not having any payment means there are no funds exchanged that would need to be documented, thus eliminating the need for a receipt.

When a buyer makes an offer to purchase, especially if a deposit is included, this creates a financial obligation and necessitates proper documentation. The involvement of a real estate brokerage also requires a Receipt of Funds Record, as these entities need to keep accurate financial records for compliance and accounting purposes. Therefore, the absence of any payment means there is nothing to record, making it the correct choice as it does not necessitate a Receipt of Funds Record.