FAC Explorer

Audit 24692

FY End
2022-03-31
Total Expended
$1.82M
Findings
6
Programs
1
Organization: Homes for Shippensburg, INC (MD)
Year: 2022 Accepted: 2022-12-27
Auditor: Cohnreznick LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
28824 2022-001 Material Weakness Yes EN
28825 2022-001 Material Weakness Yes EN
28826 2022-001 Material Weakness Yes EN
605266 2022-001 Material Weakness Yes EN
605267 2022-001 Material Weakness Yes EN
605268 2022-001 Material Weakness Yes EN

Programs

ALN Program Spent Major Findings
14.157 Supportive Housing for the Elderly $5,142 Yes 1

Contacts

Name Title Type
SUNQCCHNNCZ8 Jolly Burks Auditee
4432212742 Mike Cumming Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Homes for Shippensburg, Inc. has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. SUPPORTIVE HOUSING FOR THE ELDERLY (14.157) - Balances outstanding at the end of the audit period were 1704300.

Finding Details

Finding 2022-001
Statement of Condition During the year ended March 31, 2022, in connection with our lease file review we noted the following deficiency: Two out of two existing tenants tested completed their current year recertification after the required recertification date. Criteria Tenant lease files are required to be maintained and tenant eligibility determined in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Questioned Costs N/A. Effect The procedures for determining tenant eligibility were not consistently applied in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs were not consistently followed. Recommendation Management should establish procedures and monitor compliance with those procedures to ensure that tenant eligibility is correctly determined and that tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Auditor Noncompliance Code: E - Eligibility and N - Special Tests and Provisions. Finding Resolution Status: Resolved. Views of Responsible Officials and Planned Corrective Actions: The Corporation agrees with the finding and the auditor's recommendation has been adopted.
Finding 2022-001
Statement of Condition During the year ended March 31, 2022, in connection with our lease file review we noted the following deficiency: Two out of two existing tenants tested completed their current year recertification after the required recertification date. Criteria Tenant lease files are required to be maintained and tenant eligibility determined in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Questioned Costs N/A. Effect The procedures for determining tenant eligibility were not consistently applied in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs were not consistently followed. Recommendation Management should establish procedures and monitor compliance with those procedures to ensure that tenant eligibility is correctly determined and that tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Auditor Noncompliance Code: E - Eligibility and N - Special Tests and Provisions. Finding Resolution Status: Resolved. Views of Responsible Officials and Planned Corrective Actions: The Corporation agrees with the finding and the auditor's recommendation has been adopted.
Finding 2022-001
Statement of Condition During the year ended March 31, 2022, in connection with our lease file review we noted the following deficiency: Two out of two existing tenants tested completed their current year recertification after the required recertification date. Criteria Tenant lease files are required to be maintained and tenant eligibility determined in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Questioned Costs N/A. Effect The procedures for determining tenant eligibility were not consistently applied in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs were not consistently followed. Recommendation Management should establish procedures and monitor compliance with those procedures to ensure that tenant eligibility is correctly determined and that tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Auditor Noncompliance Code: E - Eligibility and N - Special Tests and Provisions. Finding Resolution Status: Resolved. Views of Responsible Officials and Planned Corrective Actions: The Corporation agrees with the finding and the auditor's recommendation has been adopted.
Finding 2022-001
Statement of Condition During the year ended March 31, 2022, in connection with our lease file review we noted the following deficiency: Two out of two existing tenants tested completed their current year recertification after the required recertification date. Criteria Tenant lease files are required to be maintained and tenant eligibility determined in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Questioned Costs N/A. Effect The procedures for determining tenant eligibility were not consistently applied in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs were not consistently followed. Recommendation Management should establish procedures and monitor compliance with those procedures to ensure that tenant eligibility is correctly determined and that tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Auditor Noncompliance Code: E - Eligibility and N - Special Tests and Provisions. Finding Resolution Status: Resolved. Views of Responsible Officials and Planned Corrective Actions: The Corporation agrees with the finding and the auditor's recommendation has been adopted.
Finding 2022-001
Statement of Condition During the year ended March 31, 2022, in connection with our lease file review we noted the following deficiency: Two out of two existing tenants tested completed their current year recertification after the required recertification date. Criteria Tenant lease files are required to be maintained and tenant eligibility determined in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Questioned Costs N/A. Effect The procedures for determining tenant eligibility were not consistently applied in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs were not consistently followed. Recommendation Management should establish procedures and monitor compliance with those procedures to ensure that tenant eligibility is correctly determined and that tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Auditor Noncompliance Code: E - Eligibility and N - Special Tests and Provisions. Finding Resolution Status: Resolved. Views of Responsible Officials and Planned Corrective Actions: The Corporation agrees with the finding and the auditor's recommendation has been adopted.
Finding 2022-001
Statement of Condition During the year ended March 31, 2022, in connection with our lease file review we noted the following deficiency: Two out of two existing tenants tested completed their current year recertification after the required recertification date. Criteria Tenant lease files are required to be maintained and tenant eligibility determined in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Questioned Costs N/A. Effect The procedures for determining tenant eligibility were not consistently applied in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs were not consistently followed. Recommendation Management should establish procedures and monitor compliance with those procedures to ensure that tenant eligibility is correctly determined and that tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Auditor Noncompliance Code: E - Eligibility and N - Special Tests and Provisions. Finding Resolution Status: Resolved. Views of Responsible Officials and Planned Corrective Actions: The Corporation agrees with the finding and the auditor's recommendation has been adopted.