FAC Explorer

Audit 25851

FY End
2022-08-31
Total Expended
$2.13M
Findings
4
Programs
1
Organization: Ncr of Wayne County, Inc. Dba Dogwood Terrace (OH)
Year: 2022 Accepted: 2022-11-27
Auditor: Dauby O'Connor & Zaleski LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
36444 2022-001 - - A
36445 2022-001 - - A
612886 2022-001 - - A
612887 2022-001 - - A

Programs

ALN Program Spent Major Findings
14.157 Supportive Housing for the Elderly $173,033 Yes 1

Contacts

Name Title Type
H9TDSPQLZCM7 Elizabeth King Auditee
6142732179 Heather Perry 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 Corporation has elected to not use the 10% de minimis cost rate. SUPPORTIVE HOUSING FOR THE ELDERLY (14.157) - Balances outstanding at the end of the audit period were 1952000.

Finding Details

Finding 2022-001
Finding reference number: #2022-001 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly, CFDA No. 14.157 (Mortgage loan identification number 073-EE053-NP-WAH) Auditor non-compliance code: A-Unauthorized withdrawal from replacement reserve Finding resolution status: Pending Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $335 Statement of condition #2022-001 (Assistance Listing 14.157): During the year ended August 31, 2022, a withdrawal of $335 from the reserve for replacements account without prior approval from HUD. Criteria: Pursuant to Section 5(a) of the HUD Regulatory Agreement, disbursements from the reserve for replacement account may only be made after approval from HUD. Effect: The Corporation is not in compliance with the terms of the Regulatory Agreement and the reserve for replacements account is underfunded by $335 at August 31, 2022. Cause: The Corporation's withdrawal exceeded the HUD approved 9250. Recommendation: Management should transfer $335 from the operating account to the reserve for replacements account. Completion date: TBD Management's response: Agree. Management concurs with the finding and recommendation. Management intends to transfer the amount to the reserve for replacements account.
Finding 2022-001
Finding reference number: #2022-001 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly, CFDA No. 14.157 (Mortgage loan identification number 073-EE053-NP-WAH) Auditor non-compliance code: A-Unauthorized withdrawal from replacement reserve Finding resolution status: Pending Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $335 Statement of condition #2022-001 (Assistance Listing 14.157): During the year ended August 31, 2022, a withdrawal of $335 from the reserve for replacements account without prior approval from HUD. Criteria: Pursuant to Section 5(a) of the HUD Regulatory Agreement, disbursements from the reserve for replacement account may only be made after approval from HUD. Effect: The Corporation is not in compliance with the terms of the Regulatory Agreement and the reserve for replacements account is underfunded by $335 at August 31, 2022. Cause: The Corporation's withdrawal exceeded the HUD approved 9250. Recommendation: Management should transfer $335 from the operating account to the reserve for replacements account. Completion date: TBD Management's response: Agree. Management concurs with the finding and recommendation. Management intends to transfer the amount to the reserve for replacements account.
Finding 2022-001
Finding reference number: #2022-001 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly, CFDA No. 14.157 (Mortgage loan identification number 073-EE053-NP-WAH) Auditor non-compliance code: A-Unauthorized withdrawal from replacement reserve Finding resolution status: Pending Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $335 Statement of condition #2022-001 (Assistance Listing 14.157): During the year ended August 31, 2022, a withdrawal of $335 from the reserve for replacements account without prior approval from HUD. Criteria: Pursuant to Section 5(a) of the HUD Regulatory Agreement, disbursements from the reserve for replacement account may only be made after approval from HUD. Effect: The Corporation is not in compliance with the terms of the Regulatory Agreement and the reserve for replacements account is underfunded by $335 at August 31, 2022. Cause: The Corporation's withdrawal exceeded the HUD approved 9250. Recommendation: Management should transfer $335 from the operating account to the reserve for replacements account. Completion date: TBD Management's response: Agree. Management concurs with the finding and recommendation. Management intends to transfer the amount to the reserve for replacements account.
Finding 2022-001
Finding reference number: #2022-001 CFDA title and number (Federal award identification number and year): Supportive Housing for the Elderly, CFDA No. 14.157 (Mortgage loan identification number 073-EE053-NP-WAH) Auditor non-compliance code: A-Unauthorized withdrawal from replacement reserve Finding resolution status: Pending Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $335 Statement of condition #2022-001 (Assistance Listing 14.157): During the year ended August 31, 2022, a withdrawal of $335 from the reserve for replacements account without prior approval from HUD. Criteria: Pursuant to Section 5(a) of the HUD Regulatory Agreement, disbursements from the reserve for replacement account may only be made after approval from HUD. Effect: The Corporation is not in compliance with the terms of the Regulatory Agreement and the reserve for replacements account is underfunded by $335 at August 31, 2022. Cause: The Corporation's withdrawal exceeded the HUD approved 9250. Recommendation: Management should transfer $335 from the operating account to the reserve for replacements account. Completion date: TBD Management's response: Agree. Management concurs with the finding and recommendation. Management intends to transfer the amount to the reserve for replacements account.