Audit 19417

FY End
2022-06-30
Total Expended
$6.84M
Findings
4
Programs
2
Organization: Mar Vista Eldorado, INC (IN)
Year: 2022 Accepted: 2022-11-03

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
15880 2022-001 Significant Deficiency - N
15881 2022-001 Significant Deficiency - N
592322 2022-001 Significant Deficiency - N
592323 2022-001 Significant Deficiency - N

Contacts

Name Title Type
J6N2M8K1HME7 Dwight Hargett Auditee
8122484008 Michael L. Turner 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 THE ELDERLY - BALANCE OF CAPITAL ADVANCE UNDER SECTION 202 OF THE NATIONAL HOUSING ACT (14.157) - Balances outstanding at the end of the audit period were 6302300.

Finding Details

Section II-Financial Statement Findings Our audit disclosed no findings or questioned costs that are required to be reported. Section III-Federal Award Findings and Questioned Costs Finding reference number: 2022-001 Assistance Listing title and Number (Federal award identification and year): Supportive Housing for the Elderly, Assistance Listing Number 14.157 (Project identification number 122-EH528- WAH-NP and 1994) Auditor non-compliance code: B ? Failure to make required residual receipts deposit Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Noncompliance information: See Statement of Condition 2022-001 for noncompliance information. Name of Federal agency: Department of Housing and Urban Development Pass-through entity: N/A Repeat finding: No Questioned costs: $9,607 Statement of Condition 2022-001 (Assistance Listing Number 14.157): The required residual receipts deposit in the amount of $9,607 per the June 30, 2021 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited into the residual receipts account within 90 days after the fiscal year end. Criteria: Pursuant to Section 5(c) of the Regulatory Agreement, within 90 days after the end of each fiscal year, any residual receipts realized from the operation of the mortgaged property shall be deposited in a separate residual receipt account. Effect: The Corporation is not in compliance with the terms of the Regulatory Agreement. At June 30, 2022, the residual receipts account is underfunded by $9,607. Surplus cash at June 30, 2022 has been reduced by $9,607. Cause: This was an oversight by Management. Recommendation: Management should make a deposit of $9,607 to the residual receipts account for the underfunded amount. Additionally, management should make deposits, as required by the Regulatory Agreement, on an annual basis. Completion date: August 4, 2022 Management's response: Management concurs with the findings and recommendations. Management made a deposit of $9,607 on August 4, 2022 to fully fund the residual receipts account for the year ended June 30, 2022.
Section II-Financial Statement Findings Our audit disclosed no findings or questioned costs that are required to be reported. Section III-Federal Award Findings and Questioned Costs Finding reference number: 2022-001 Assistance Listing title and Number (Federal award identification and year): Supportive Housing for the Elderly, Assistance Listing Number 14.157 (Project identification number 122-EH528- WAH-NP and 1994) Auditor non-compliance code: B ? Failure to make required residual receipts deposit Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Noncompliance information: See Statement of Condition 2022-001 for noncompliance information. Name of Federal agency: Department of Housing and Urban Development Pass-through entity: N/A Repeat finding: No Questioned costs: $9,607 Statement of Condition 2022-001 (Assistance Listing Number 14.157): The required residual receipts deposit in the amount of $9,607 per the June 30, 2021 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited into the residual receipts account within 90 days after the fiscal year end. Criteria: Pursuant to Section 5(c) of the Regulatory Agreement, within 90 days after the end of each fiscal year, any residual receipts realized from the operation of the mortgaged property shall be deposited in a separate residual receipt account. Effect: The Corporation is not in compliance with the terms of the Regulatory Agreement. At June 30, 2022, the residual receipts account is underfunded by $9,607. Surplus cash at June 30, 2022 has been reduced by $9,607. Cause: This was an oversight by Management. Recommendation: Management should make a deposit of $9,607 to the residual receipts account for the underfunded amount. Additionally, management should make deposits, as required by the Regulatory Agreement, on an annual basis. Completion date: August 4, 2022 Management's response: Management concurs with the findings and recommendations. Management made a deposit of $9,607 on August 4, 2022 to fully fund the residual receipts account for the year ended June 30, 2022.
Section II-Financial Statement Findings Our audit disclosed no findings or questioned costs that are required to be reported. Section III-Federal Award Findings and Questioned Costs Finding reference number: 2022-001 Assistance Listing title and Number (Federal award identification and year): Supportive Housing for the Elderly, Assistance Listing Number 14.157 (Project identification number 122-EH528- WAH-NP and 1994) Auditor non-compliance code: B ? Failure to make required residual receipts deposit Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Noncompliance information: See Statement of Condition 2022-001 for noncompliance information. Name of Federal agency: Department of Housing and Urban Development Pass-through entity: N/A Repeat finding: No Questioned costs: $9,607 Statement of Condition 2022-001 (Assistance Listing Number 14.157): The required residual receipts deposit in the amount of $9,607 per the June 30, 2021 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited into the residual receipts account within 90 days after the fiscal year end. Criteria: Pursuant to Section 5(c) of the Regulatory Agreement, within 90 days after the end of each fiscal year, any residual receipts realized from the operation of the mortgaged property shall be deposited in a separate residual receipt account. Effect: The Corporation is not in compliance with the terms of the Regulatory Agreement. At June 30, 2022, the residual receipts account is underfunded by $9,607. Surplus cash at June 30, 2022 has been reduced by $9,607. Cause: This was an oversight by Management. Recommendation: Management should make a deposit of $9,607 to the residual receipts account for the underfunded amount. Additionally, management should make deposits, as required by the Regulatory Agreement, on an annual basis. Completion date: August 4, 2022 Management's response: Management concurs with the findings and recommendations. Management made a deposit of $9,607 on August 4, 2022 to fully fund the residual receipts account for the year ended June 30, 2022.
Section II-Financial Statement Findings Our audit disclosed no findings or questioned costs that are required to be reported. Section III-Federal Award Findings and Questioned Costs Finding reference number: 2022-001 Assistance Listing title and Number (Federal award identification and year): Supportive Housing for the Elderly, Assistance Listing Number 14.157 (Project identification number 122-EH528- WAH-NP and 1994) Auditor non-compliance code: B ? Failure to make required residual receipts deposit Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Noncompliance information: See Statement of Condition 2022-001 for noncompliance information. Name of Federal agency: Department of Housing and Urban Development Pass-through entity: N/A Repeat finding: No Questioned costs: $9,607 Statement of Condition 2022-001 (Assistance Listing Number 14.157): The required residual receipts deposit in the amount of $9,607 per the June 30, 2021 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited into the residual receipts account within 90 days after the fiscal year end. Criteria: Pursuant to Section 5(c) of the Regulatory Agreement, within 90 days after the end of each fiscal year, any residual receipts realized from the operation of the mortgaged property shall be deposited in a separate residual receipt account. Effect: The Corporation is not in compliance with the terms of the Regulatory Agreement. At June 30, 2022, the residual receipts account is underfunded by $9,607. Surplus cash at June 30, 2022 has been reduced by $9,607. Cause: This was an oversight by Management. Recommendation: Management should make a deposit of $9,607 to the residual receipts account for the underfunded amount. Additionally, management should make deposits, as required by the Regulatory Agreement, on an annual basis. Completion date: August 4, 2022 Management's response: Management concurs with the findings and recommendations. Management made a deposit of $9,607 on August 4, 2022 to fully fund the residual receipts account for the year ended June 30, 2022.