Website still works after suspension

We have a cPanel server that is not actually suspending the account's web site when manually suspended using whm > account functions > manage suspensions.

I read through What Happens When You Suspend an Account - cPanel Knowledge Base - cPanel Documentation and confirmed all actions were taken:

1. /var/cpanel/users/user includes

Code:

SUSPENDED=1
SUSPENDTIME=1456346984

2. /usr/local/apache/conf/includes/account_suspensions.conf includes

Code:

<Directory "/home/user">
  AllowOverride none
  RedirectMatch ^/(?!cgi-sys/suspendedpage.cgi).* /cgi-sys/suspendedpage.cgi
</Directory>

/usr/local/cpanel/cgi-sys/suspendedpage.cgi exists.

No error messages in /usr/local/cpanel/logs/error_log. Indication in /usr/local/cpanel/logs/access_log is that everything executed correctly.

Also restarted Apache after suspending. No affect.

Where else do we need to look to figure out why the account is still delivering web pages?

(side note: we redirected the web site to 127.0.0.1 until this gets figured out.)
(additional side note: this is a server we took over about a year ago and we continually find weird conf files that should never have happened - didn't find anything obvious this time.)

 

Yes, DNS is/was setup to point to the subject server.

The customer finally paid their bill, so we unsuspended the account and cleared the redirect to 127.0.0.1, which brings us back to why the suspension process doesn't work.

We tested using another account and had the same results as noted above. The .htaccess file was not touched.