Audit 2793

FY End
2023-08-31
Total Expended
$889,236
Findings
2
Programs
2
Organization: Kalona Valley Apartments, Inc. (IA)
Year: 2023 Accepted: 2023-11-09

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
1513 2023-001 - Yes C
577955 2023-001 - Yes C

Programs

ALN Program Spent Major Findings
10.427 Rural Rental Assistance Payments $69,519 - 0
10.415 Rural Rental Housing Loans $52,702 Yes 0

Contacts

Name Title Type
JRYJHEB3QDM7 Teresa Braughton Auditee
5634326160 Ross Van Laar Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures are reported on the Schedule on the accural basis of accounting. Such expenditures are recognized following the cost principles obtained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10 percent deminimus indirect cost rate.

Finding Details

Required monthly transfers to the replacement reserve fund as required by the Regulatory Agreement with USDA were not made during the year due to lack of funds available in the operating account. Deliquent transfers for the year ended August 31, 2022 were $4,997, and $27,166 for the year ended August 31, 2023 (total $32,163).
Required monthly transfers to the replacement reserve fund as required by the Regulatory Agreement with USDA were not made during the year due to lack of funds available in the operating account. Deliquent transfers for the year ended August 31, 2022 were $4,997, and $27,166 for the year ended August 31, 2023 (total $32,163).