Audit 22426

FY End
2022-12-31
Total Expended
$1.46M
Findings
8
Programs
1
Year: 2022 Accepted: 2023-04-18

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
22450 2022-001 - - C
22451 2022-002 - - A
22452 2022-001 - - C
22453 2022-002 - - A
598892 2022-001 - - C
598893 2022-002 - - A
598894 2022-001 - - C
598895 2022-002 - - A

Programs

ALN Program Spent Major Findings
14.157 Supportive Housing for the Elderly $72,916 Yes 2

Contacts

Name Title Type
RCB2Q655XG47 Brian Tasso Auditee
7819354200 Douglas E. Zimmerman, CPA Auditor
No contacts on file

Notes to SEFA

Title: HUD Capital Advance Accounting Policies: The information is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: N Rate Explanation: The Corporation does not use the 10% de minimis rule. The amount of $1,390,900 reported for Assistance Listing Number 14.157 in expenditures relate to a HUD capital advance. The ending balance of this capital advance is $1,390,900 at December 31, 2022.

Finding Details

Condition - The reserve for replacements account is underfunded by $4,749 for the year ended December 31, 2022. A withdrawal of $7,516 was made without HUD approval. Criteria - HUD requires that the reserve for replacements account to be funded by $1,583 monthly and that all withdrawals require HUD approval. Effect - The Corporation was not in compliance with the above HUD regulations. Questioned Cost - $7,516 Cause - The reserve for replacements account was not funded for three months during the year due to poor cash flow and a withdrawal was made without prior HUD approval to support cash flow. Recommendation - We recommended that the delinquent deposits totaling $4,749 for the year ended December 31, 2022 be deposited into the reserve for replacements accounts as soon as possible. We also recommend that approval is obtained for any withdrawals from the reserve for replacement in accordance with HUD guidelines. Management?s Reply - Management will deposit the amount of $4,749 as soon as cash flow permits. Management will obtain HUD?s approval for any withdrawals from reserve for replacements.
Condition - The Corporation provided operating funds, related to shared employees, totaling $17,826 to another organization without obtaining approval from HUD. Criteria - HUD requires all project funds to be used only for expenses necessary for the operation of the project as provided for in the HUD regulatory agreement. Effect - The Corporation is in violation of its regulatory agreement with HUD. Questioned Cost - $17,826 Cause - The Corporation provided operating funds, related to shared employees, to another organization. Recommendation - We recommended that the funds of $17,826 be immediately deposited into the Corporation?s operations and project funds are used only for necessary expenses for the operation of the project. Management?s Reply - Management will deposit $17,826 into the project?s operating account as soon as possible and only use project funds for the necessary expenses of operating the project.
Condition - The reserve for replacements account is underfunded by $4,749 for the year ended December 31, 2022. A withdrawal of $7,516 was made without HUD approval. Criteria - HUD requires that the reserve for replacements account to be funded by $1,583 monthly and that all withdrawals require HUD approval. Effect - The Corporation was not in compliance with the above HUD regulations. Questioned Cost - $7,516 Cause - The reserve for replacements account was not funded for three months during the year due to poor cash flow and a withdrawal was made without prior HUD approval to support cash flow. Recommendation - We recommended that the delinquent deposits totaling $4,749 for the year ended December 31, 2022 be deposited into the reserve for replacements accounts as soon as possible. We also recommend that approval is obtained for any withdrawals from the reserve for replacement in accordance with HUD guidelines. Management?s Reply - Management will deposit the amount of $4,749 as soon as cash flow permits. Management will obtain HUD?s approval for any withdrawals from reserve for replacements.
Condition - The Corporation provided operating funds, related to shared employees, totaling $17,826 to another organization without obtaining approval from HUD. Criteria - HUD requires all project funds to be used only for expenses necessary for the operation of the project as provided for in the HUD regulatory agreement. Effect - The Corporation is in violation of its regulatory agreement with HUD. Questioned Cost - $17,826 Cause - The Corporation provided operating funds, related to shared employees, to another organization. Recommendation - We recommended that the funds of $17,826 be immediately deposited into the Corporation?s operations and project funds are used only for necessary expenses for the operation of the project. Management?s Reply - Management will deposit $17,826 into the project?s operating account as soon as possible and only use project funds for the necessary expenses of operating the project.
Condition - The reserve for replacements account is underfunded by $4,749 for the year ended December 31, 2022. A withdrawal of $7,516 was made without HUD approval. Criteria - HUD requires that the reserve for replacements account to be funded by $1,583 monthly and that all withdrawals require HUD approval. Effect - The Corporation was not in compliance with the above HUD regulations. Questioned Cost - $7,516 Cause - The reserve for replacements account was not funded for three months during the year due to poor cash flow and a withdrawal was made without prior HUD approval to support cash flow. Recommendation - We recommended that the delinquent deposits totaling $4,749 for the year ended December 31, 2022 be deposited into the reserve for replacements accounts as soon as possible. We also recommend that approval is obtained for any withdrawals from the reserve for replacement in accordance with HUD guidelines. Management?s Reply - Management will deposit the amount of $4,749 as soon as cash flow permits. Management will obtain HUD?s approval for any withdrawals from reserve for replacements.
Condition - The Corporation provided operating funds, related to shared employees, totaling $17,826 to another organization without obtaining approval from HUD. Criteria - HUD requires all project funds to be used only for expenses necessary for the operation of the project as provided for in the HUD regulatory agreement. Effect - The Corporation is in violation of its regulatory agreement with HUD. Questioned Cost - $17,826 Cause - The Corporation provided operating funds, related to shared employees, to another organization. Recommendation - We recommended that the funds of $17,826 be immediately deposited into the Corporation?s operations and project funds are used only for necessary expenses for the operation of the project. Management?s Reply - Management will deposit $17,826 into the project?s operating account as soon as possible and only use project funds for the necessary expenses of operating the project.
Condition - The reserve for replacements account is underfunded by $4,749 for the year ended December 31, 2022. A withdrawal of $7,516 was made without HUD approval. Criteria - HUD requires that the reserve for replacements account to be funded by $1,583 monthly and that all withdrawals require HUD approval. Effect - The Corporation was not in compliance with the above HUD regulations. Questioned Cost - $7,516 Cause - The reserve for replacements account was not funded for three months during the year due to poor cash flow and a withdrawal was made without prior HUD approval to support cash flow. Recommendation - We recommended that the delinquent deposits totaling $4,749 for the year ended December 31, 2022 be deposited into the reserve for replacements accounts as soon as possible. We also recommend that approval is obtained for any withdrawals from the reserve for replacement in accordance with HUD guidelines. Management?s Reply - Management will deposit the amount of $4,749 as soon as cash flow permits. Management will obtain HUD?s approval for any withdrawals from reserve for replacements.
Condition - The Corporation provided operating funds, related to shared employees, totaling $17,826 to another organization without obtaining approval from HUD. Criteria - HUD requires all project funds to be used only for expenses necessary for the operation of the project as provided for in the HUD regulatory agreement. Effect - The Corporation is in violation of its regulatory agreement with HUD. Questioned Cost - $17,826 Cause - The Corporation provided operating funds, related to shared employees, to another organization. Recommendation - We recommended that the funds of $17,826 be immediately deposited into the Corporation?s operations and project funds are used only for necessary expenses for the operation of the project. Management?s Reply - Management will deposit $17,826 into the project?s operating account as soon as possible and only use project funds for the necessary expenses of operating the project.