FAC Explorer

Audit 291353

FY End
2023-06-30
Total Expended
$6.74M
Findings
2
Programs
1
Organization: Senior Citizens Housing Development Corporation of Bell (FL)
Year: 2023 Accepted: 2024-02-20
Auditor: Bellows Associates P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
369811 2023-001 - - E
946253 2023-001 - - E

Programs

ALN Program Spent Major Findings
14.157 Supportive Housing for the Elderly $333,452 Yes 1

Contacts

Name Title Type
VW3TAZH36XW5 Irene Phillips Auditee
9548359200 Jennifer R. Koffman Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Senior Citizens Housing Development Corporation of Bell has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant activity of Senior Citizens Housing Development Corporation of Bell, operating as Murray Place, HUD Project No. 122-EE017, and 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 Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Senior Citizens Housing Development Corporation of Bell, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Senior Citizens Housing Development Corporation of Bell.
Title: U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT CAPITAL ADVANCE PROGRAM Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Senior Citizens Housing Development Corporation of Bell has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Senior Citizens Housing Development Corporation of Bell has received a HUD capital advance under Section 202 of the Housing Act of 1959. The capital advance balance outstanding at the beginning of the year is included in the federal expenditures presented in the Schedule. Senior Citizens Housing Development Corporation of Bell received no additional loans during the year. The balance of the capital advance outstanding as of June 30, 2023 is $6,411,300.

Finding Details

Finding 2023-001
Finding No. 2023-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Finding Resolution Status: Resolved. Information on Universe Population Size: Seventy-five tenants. Sample Size Information: Ten tenants. Identification of Repeat Finding and Finding Reference Number: No. Criteria: HUD regulation requires all tenants to have criminal background checks performed prior to acceptance as residents and the corresponding documentation to be maintained in the tenant’s file. Statement of Condition: The Project did not perform and/or maintain one tenant’s criminal background check. Cause: The Project did not adhere to HUD regulations for initial tenant eligibility. Effect or Potential Effect: Unable to verify tenant eligibility and cost of assistance and residency may be disallowed. Auditor Non-Compliance Code: R – Section 8 Program Administration. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor’s recommendations have been adopted. Recommendation: Management should implement procedures to ensure the Project verifies initial tenant eligibility for potential tenants and maintains all required supporting documentation. Response Indicator: Agree. Completion Date: 1/30/2023 Response: The Compliance Department will provide additional training with the Manager on screen policies and procedures. Compliance will also conduct periodic file reviews ensuring screenings were performed and that a copy of the report was put into the tenant file.
Finding 2023-001
Finding No. 2023-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Finding Resolution Status: Resolved. Information on Universe Population Size: Seventy-five tenants. Sample Size Information: Ten tenants. Identification of Repeat Finding and Finding Reference Number: No. Criteria: HUD regulation requires all tenants to have criminal background checks performed prior to acceptance as residents and the corresponding documentation to be maintained in the tenant’s file. Statement of Condition: The Project did not perform and/or maintain one tenant’s criminal background check. Cause: The Project did not adhere to HUD regulations for initial tenant eligibility. Effect or Potential Effect: Unable to verify tenant eligibility and cost of assistance and residency may be disallowed. Auditor Non-Compliance Code: R – Section 8 Program Administration. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor’s recommendations have been adopted. Recommendation: Management should implement procedures to ensure the Project verifies initial tenant eligibility for potential tenants and maintains all required supporting documentation. Response Indicator: Agree. Completion Date: 1/30/2023 Response: The Compliance Department will provide additional training with the Manager on screen policies and procedures. Compliance will also conduct periodic file reviews ensuring screenings were performed and that a copy of the report was put into the tenant file.