Audit 18029

FY End
2022-03-31
Total Expended
$1.68M
Findings
4
Programs
2
Year: 2022 Accepted: 2023-04-05

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
26243 2022-001 Significant Deficiency Yes B
26244 2022-001 Significant Deficiency Yes B
602685 2022-001 Significant Deficiency Yes B
602686 2022-001 Significant Deficiency Yes B

Contacts

Name Title Type
HJAYKG42K7U8 Linda House Auditee
5025893030 Emily Rosiello Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: The schedule of expenditures of federal awards is prepared on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. SUPPORTIVE HOUSING FOR PERSONS WITH DISABILITIES (14.181) - Balances outstanding at the end of the audit period were 1584200.

Finding Details

reference number: #2022-001 Assistance listing title and number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, CFDA No. 14.181 (Section 811 loan identification number 083-HD029-NP-WPD, year 1994). Auditor non-compliance code: Z-Other Finding resolution: Unresolved Universe population size: 293 invoices Sample size information: 25 invoices Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Repeat finding: Yes Statement of condition #2021-001: During the year ended March 31, 2022, 2 of the 25 cash disbursements selected for testing were not supported by approved invoices, bills or other supporting documentation. Criteria: In accordance with HUD Handbook 4370.2, Section 2-6, all disbursements from the operating account must be supported by approved invoices, bills, or other supporting documentation. Effect or potential effect: The Property is not in compliance with the terms of the PRAC and HUD Handbook 4370.2. Due to inadequate record keeping procedures, the Agent may have paid incorrect amounts for operating expenses. Cause: The Agent was not properly supporting all cash disbursements in accordance with HUD Handbook 4370.2 due to verbal or informal agreements with vendors.Recommendation: The Agent should ensure that all cash disbursements are supported by approved invoices, bills, or other supporting documentation. The Agent should require that vendors provide written documentation of services or goods provided prior to making payments to the vendors. Completion date: March 31, 2023 Management's response: The Agent concurs with the recommendation. The Agent will require all vendors to submit invoices or other support for work performed prior to making payments to the vendors, and all documentation will be retained.
reference number: #2022-001 Assistance listing title and number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, CFDA No. 14.181 (Section 811 loan identification number 083-HD029-NP-WPD, year 1994). Auditor non-compliance code: Z-Other Finding resolution: Unresolved Universe population size: 293 invoices Sample size information: 25 invoices Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Repeat finding: Yes Statement of condition #2021-001: During the year ended March 31, 2022, 2 of the 25 cash disbursements selected for testing were not supported by approved invoices, bills or other supporting documentation. Criteria: In accordance with HUD Handbook 4370.2, Section 2-6, all disbursements from the operating account must be supported by approved invoices, bills, or other supporting documentation. Effect or potential effect: The Property is not in compliance with the terms of the PRAC and HUD Handbook 4370.2. Due to inadequate record keeping procedures, the Agent may have paid incorrect amounts for operating expenses. Cause: The Agent was not properly supporting all cash disbursements in accordance with HUD Handbook 4370.2 due to verbal or informal agreements with vendors.Recommendation: The Agent should ensure that all cash disbursements are supported by approved invoices, bills, or other supporting documentation. The Agent should require that vendors provide written documentation of services or goods provided prior to making payments to the vendors. Completion date: March 31, 2023 Management's response: The Agent concurs with the recommendation. The Agent will require all vendors to submit invoices or other support for work performed prior to making payments to the vendors, and all documentation will be retained.
reference number: #2022-001 Assistance listing title and number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, CFDA No. 14.181 (Section 811 loan identification number 083-HD029-NP-WPD, year 1994). Auditor non-compliance code: Z-Other Finding resolution: Unresolved Universe population size: 293 invoices Sample size information: 25 invoices Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Repeat finding: Yes Statement of condition #2021-001: During the year ended March 31, 2022, 2 of the 25 cash disbursements selected for testing were not supported by approved invoices, bills or other supporting documentation. Criteria: In accordance with HUD Handbook 4370.2, Section 2-6, all disbursements from the operating account must be supported by approved invoices, bills, or other supporting documentation. Effect or potential effect: The Property is not in compliance with the terms of the PRAC and HUD Handbook 4370.2. Due to inadequate record keeping procedures, the Agent may have paid incorrect amounts for operating expenses. Cause: The Agent was not properly supporting all cash disbursements in accordance with HUD Handbook 4370.2 due to verbal or informal agreements with vendors.Recommendation: The Agent should ensure that all cash disbursements are supported by approved invoices, bills, or other supporting documentation. The Agent should require that vendors provide written documentation of services or goods provided prior to making payments to the vendors. Completion date: March 31, 2023 Management's response: The Agent concurs with the recommendation. The Agent will require all vendors to submit invoices or other support for work performed prior to making payments to the vendors, and all documentation will be retained.
reference number: #2022-001 Assistance listing title and number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, CFDA No. 14.181 (Section 811 loan identification number 083-HD029-NP-WPD, year 1994). Auditor non-compliance code: Z-Other Finding resolution: Unresolved Universe population size: 293 invoices Sample size information: 25 invoices Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Repeat finding: Yes Statement of condition #2021-001: During the year ended March 31, 2022, 2 of the 25 cash disbursements selected for testing were not supported by approved invoices, bills or other supporting documentation. Criteria: In accordance with HUD Handbook 4370.2, Section 2-6, all disbursements from the operating account must be supported by approved invoices, bills, or other supporting documentation. Effect or potential effect: The Property is not in compliance with the terms of the PRAC and HUD Handbook 4370.2. Due to inadequate record keeping procedures, the Agent may have paid incorrect amounts for operating expenses. Cause: The Agent was not properly supporting all cash disbursements in accordance with HUD Handbook 4370.2 due to verbal or informal agreements with vendors.Recommendation: The Agent should ensure that all cash disbursements are supported by approved invoices, bills, or other supporting documentation. The Agent should require that vendors provide written documentation of services or goods provided prior to making payments to the vendors. Completion date: March 31, 2023 Management's response: The Agent concurs with the recommendation. The Agent will require all vendors to submit invoices or other support for work performed prior to making payments to the vendors, and all documentation will be retained.