FAC Explorer

Audit 296510

FY End
2023-06-30
Total Expended
$4.91M
Findings
12
Programs
10
Organization: Council for Jewish Elderly and Subsidiaries (IL)
Year: 2023 Accepted: 2024-03-21
Auditor: Rsm US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
383310 2023-001 - Yes N
383311 2023-001 - Yes N
383312 2023-001 - Yes N
383313 2023-001 - Yes N
383314 2023-001 - Yes N
383315 2023-001 - Yes N
959752 2023-001 - Yes N
959753 2023-001 - Yes N
959754 2023-001 - Yes N
959755 2023-001 - Yes N
959756 2023-001 - Yes N
959757 2023-001 - Yes N

Programs

ALN Program Spent Major Findings
14.195 Section 8 Housing Assistance Payments Program $2.18M Yes 1
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $501,498 - 0
93.761 Evidence-Based Falls Prevention Programs Financed Solely by Prevention and Public Health Funds (pphf) $118,371 - 0
14.191 Multifamily Housing Service Coordinators $82,948 - 0
93.667 Social Services Block Grant $49,171 - 0
14.218 Community Development Block Grants/entitlement Grants $15,750 - 0
93.866 Aging Research $8,023 - 0
97.008 Non-Profit Security Program $5,950 - 0
10.555 National School Lunch Program $5,642 - 0
10.558 Child and Adult Care Food Program $570 - 0

Contacts

Name Title Type
N9DMJN2HE1F3 Monica Soto Auditee
7735084467 Franya Esquivel Auditor
No contacts on file

Notes to SEFA

Title: Note 1. 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: CJE has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Management used the indirect rate noted in the grant agreements and caps the indirect rate at 10 percent. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Council for Jewish Elderly and Subsidiaries (CJE) under programs of the federal government for the year ended June 30, 2023. 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 CJE, it is not intended to and does not present the financial position, changes in net assets, or cash flows of CJE.
Title: Note 2. Summary of Significant Accounting Policies 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: CJE has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Management used the indirect rate noted in the grant agreements and caps the indirect rate at 10 percent. 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.
Title: Note 3. Subrecipients 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: CJE has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Management used the indirect rate noted in the grant agreements and caps the indirect rate at 10 percent. None of CJE’s federal awards expenditures were provided to subrecipients during the year ended June 30, 2023.
Title: Note 4. Noncash Assistance, Insurance and Loan Guarantees 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: CJE has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Management used the indirect rate noted in the grant agreements and caps the indirect rate at 10 percent. CJE did not receive any noncash awards for surplus property, interest rate subsidies, insurance awards or other noncash awards during the fiscal year ended June 30, 2023. A subsidiary of CJE has a mortgage loan guaranteed by the U.S. Department of Housing and Urban Development, which had an outstanding balance of $6,348,251 at June 30, 2023. This loan is subject to a standalone audit of Swartzberg House, LLC, HUD Project No. 071-11105 under the requirements described in the Consolidated Audit Guide for Audits of HUD Programs and is therefore excluded from the schedule.
Title: Note 5. Indirect Cost Rate 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: CJE has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Management used the indirect rate noted in the grant agreements and caps the indirect rate at 10 percent. CJE has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Finding 2023-001: Distributions in excess of surplus cash available Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agency: Illinois Housing Development Authority – Program Name: Section 8 Project-Based Cluster, Section 8 Housing Assistance Payment Program Assistance Listing Number: 14.195 Award Numbers: IL06T861037 Category of Finding: Unauthorized distribution of project assets Criteria: The Regulatory Agreement for Multifamily Projects requires the computation of surplus cash prior to the distribution of funds to members and repayment of related-party debt. Any surplus cash in the project funds account should be deposited in a federal insured account and withdrawals may be made only for project purposes and with the approval of HUD. Condition/Context: There were distributions in excess of surplus cash available to be distributed during the year ended June 30, 2023, in the amount of $27,294. The population consists of distribution in the amount of $49,610. Cause: The Company made the distributions without considering surplus cash calculation. Effect: This may result in funds being distributed in excess of allowed amounts. Questioned Costs: $27,294 Repeat Finding: Yes Recommendation: We recommend management to complete and review the calculation of surplus cash to ensure it is accurate and ensure surplus cash is available prior to distributions. Views of responsible officials: Management agrees with the aforementioned finding. See corrective action plan.
Finding 2023-001
Finding 2023-001: Distributions in excess of surplus cash available Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agency: Illinois Housing Development Authority – Program Name: Section 8 Project-Based Cluster, Section 8 Housing Assistance Payment Program Assistance Listing Number: 14.195 Award Numbers: IL06T861037 Category of Finding: Unauthorized distribution of project assets Criteria: The Regulatory Agreement for Multifamily Projects requires the computation of surplus cash prior to the distribution of funds to members and repayment of related-party debt. Any surplus cash in the project funds account should be deposited in a federal insured account and withdrawals may be made only for project purposes and with the approval of HUD. Condition/Context: There were distributions in excess of surplus cash available to be distributed during the year ended June 30, 2023, in the amount of $27,294. The population consists of distribution in the amount of $49,610. Cause: The Company made the distributions without considering surplus cash calculation. Effect: This may result in funds being distributed in excess of allowed amounts. Questioned Costs: $27,294 Repeat Finding: Yes Recommendation: We recommend management to complete and review the calculation of surplus cash to ensure it is accurate and ensure surplus cash is available prior to distributions. Views of responsible officials: Management agrees with the aforementioned finding. See corrective action plan.
Finding 2023-001
Finding 2023-001: Distributions in excess of surplus cash available Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agency: Illinois Housing Development Authority – Program Name: Section 8 Project-Based Cluster, Section 8 Housing Assistance Payment Program Assistance Listing Number: 14.195 Award Numbers: IL06T861037 Category of Finding: Unauthorized distribution of project assets Criteria: The Regulatory Agreement for Multifamily Projects requires the computation of surplus cash prior to the distribution of funds to members and repayment of related-party debt. Any surplus cash in the project funds account should be deposited in a federal insured account and withdrawals may be made only for project purposes and with the approval of HUD. Condition/Context: There were distributions in excess of surplus cash available to be distributed during the year ended June 30, 2023, in the amount of $27,294. The population consists of distribution in the amount of $49,610. Cause: The Company made the distributions without considering surplus cash calculation. Effect: This may result in funds being distributed in excess of allowed amounts. Questioned Costs: $27,294 Repeat Finding: Yes Recommendation: We recommend management to complete and review the calculation of surplus cash to ensure it is accurate and ensure surplus cash is available prior to distributions. Views of responsible officials: Management agrees with the aforementioned finding. See corrective action plan.
Finding 2023-001
Finding 2023-001: Distributions in excess of surplus cash available Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agency: Illinois Housing Development Authority – Program Name: Section 8 Project-Based Cluster, Section 8 Housing Assistance Payment Program Assistance Listing Number: 14.195 Award Numbers: IL06T861037 Category of Finding: Unauthorized distribution of project assets Criteria: The Regulatory Agreement for Multifamily Projects requires the computation of surplus cash prior to the distribution of funds to members and repayment of related-party debt. Any surplus cash in the project funds account should be deposited in a federal insured account and withdrawals may be made only for project purposes and with the approval of HUD. Condition/Context: There were distributions in excess of surplus cash available to be distributed during the year ended June 30, 2023, in the amount of $27,294. The population consists of distribution in the amount of $49,610. Cause: The Company made the distributions without considering surplus cash calculation. Effect: This may result in funds being distributed in excess of allowed amounts. Questioned Costs: $27,294 Repeat Finding: Yes Recommendation: We recommend management to complete and review the calculation of surplus cash to ensure it is accurate and ensure surplus cash is available prior to distributions. Views of responsible officials: Management agrees with the aforementioned finding. See corrective action plan.
Finding 2023-001
Finding 2023-001: Distributions in excess of surplus cash available Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agency: Illinois Housing Development Authority – Program Name: Section 8 Project-Based Cluster, Section 8 Housing Assistance Payment Program Assistance Listing Number: 14.195 Award Numbers: IL06T861037 Category of Finding: Unauthorized distribution of project assets Criteria: The Regulatory Agreement for Multifamily Projects requires the computation of surplus cash prior to the distribution of funds to members and repayment of related-party debt. Any surplus cash in the project funds account should be deposited in a federal insured account and withdrawals may be made only for project purposes and with the approval of HUD. Condition/Context: There were distributions in excess of surplus cash available to be distributed during the year ended June 30, 2023, in the amount of $27,294. The population consists of distribution in the amount of $49,610. Cause: The Company made the distributions without considering surplus cash calculation. Effect: This may result in funds being distributed in excess of allowed amounts. Questioned Costs: $27,294 Repeat Finding: Yes Recommendation: We recommend management to complete and review the calculation of surplus cash to ensure it is accurate and ensure surplus cash is available prior to distributions. Views of responsible officials: Management agrees with the aforementioned finding. See corrective action plan.
Finding 2023-001
Finding 2023-001: Distributions in excess of surplus cash available Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agency: Illinois Housing Development Authority – Program Name: Section 8 Project-Based Cluster, Section 8 Housing Assistance Payment Program Assistance Listing Number: 14.195 Award Numbers: IL06T861037 Category of Finding: Unauthorized distribution of project assets Criteria: The Regulatory Agreement for Multifamily Projects requires the computation of surplus cash prior to the distribution of funds to members and repayment of related-party debt. Any surplus cash in the project funds account should be deposited in a federal insured account and withdrawals may be made only for project purposes and with the approval of HUD. Condition/Context: There were distributions in excess of surplus cash available to be distributed during the year ended June 30, 2023, in the amount of $27,294. The population consists of distribution in the amount of $49,610. Cause: The Company made the distributions without considering surplus cash calculation. Effect: This may result in funds being distributed in excess of allowed amounts. Questioned Costs: $27,294 Repeat Finding: Yes Recommendation: We recommend management to complete and review the calculation of surplus cash to ensure it is accurate and ensure surplus cash is available prior to distributions. Views of responsible officials: Management agrees with the aforementioned finding. See corrective action plan.
Finding 2023-001
Finding 2023-001: Distributions in excess of surplus cash available Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agency: Illinois Housing Development Authority – Program Name: Section 8 Project-Based Cluster, Section 8 Housing Assistance Payment Program Assistance Listing Number: 14.195 Award Numbers: IL06T861037 Category of Finding: Unauthorized distribution of project assets Criteria: The Regulatory Agreement for Multifamily Projects requires the computation of surplus cash prior to the distribution of funds to members and repayment of related-party debt. Any surplus cash in the project funds account should be deposited in a federal insured account and withdrawals may be made only for project purposes and with the approval of HUD. Condition/Context: There were distributions in excess of surplus cash available to be distributed during the year ended June 30, 2023, in the amount of $27,294. The population consists of distribution in the amount of $49,610. Cause: The Company made the distributions without considering surplus cash calculation. Effect: This may result in funds being distributed in excess of allowed amounts. Questioned Costs: $27,294 Repeat Finding: Yes Recommendation: We recommend management to complete and review the calculation of surplus cash to ensure it is accurate and ensure surplus cash is available prior to distributions. Views of responsible officials: Management agrees with the aforementioned finding. See corrective action plan.
Finding 2023-001
Finding 2023-001: Distributions in excess of surplus cash available Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agency: Illinois Housing Development Authority – Program Name: Section 8 Project-Based Cluster, Section 8 Housing Assistance Payment Program Assistance Listing Number: 14.195 Award Numbers: IL06T861037 Category of Finding: Unauthorized distribution of project assets Criteria: The Regulatory Agreement for Multifamily Projects requires the computation of surplus cash prior to the distribution of funds to members and repayment of related-party debt. Any surplus cash in the project funds account should be deposited in a federal insured account and withdrawals may be made only for project purposes and with the approval of HUD. Condition/Context: There were distributions in excess of surplus cash available to be distributed during the year ended June 30, 2023, in the amount of $27,294. The population consists of distribution in the amount of $49,610. Cause: The Company made the distributions without considering surplus cash calculation. Effect: This may result in funds being distributed in excess of allowed amounts. Questioned Costs: $27,294 Repeat Finding: Yes Recommendation: We recommend management to complete and review the calculation of surplus cash to ensure it is accurate and ensure surplus cash is available prior to distributions. Views of responsible officials: Management agrees with the aforementioned finding. See corrective action plan.
Finding 2023-001
Finding 2023-001: Distributions in excess of surplus cash available Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agency: Illinois Housing Development Authority – Program Name: Section 8 Project-Based Cluster, Section 8 Housing Assistance Payment Program Assistance Listing Number: 14.195 Award Numbers: IL06T861037 Category of Finding: Unauthorized distribution of project assets Criteria: The Regulatory Agreement for Multifamily Projects requires the computation of surplus cash prior to the distribution of funds to members and repayment of related-party debt. Any surplus cash in the project funds account should be deposited in a federal insured account and withdrawals may be made only for project purposes and with the approval of HUD. Condition/Context: There were distributions in excess of surplus cash available to be distributed during the year ended June 30, 2023, in the amount of $27,294. The population consists of distribution in the amount of $49,610. Cause: The Company made the distributions without considering surplus cash calculation. Effect: This may result in funds being distributed in excess of allowed amounts. Questioned Costs: $27,294 Repeat Finding: Yes Recommendation: We recommend management to complete and review the calculation of surplus cash to ensure it is accurate and ensure surplus cash is available prior to distributions. Views of responsible officials: Management agrees with the aforementioned finding. See corrective action plan.
Finding 2023-001
Finding 2023-001: Distributions in excess of surplus cash available Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agency: Illinois Housing Development Authority – Program Name: Section 8 Project-Based Cluster, Section 8 Housing Assistance Payment Program Assistance Listing Number: 14.195 Award Numbers: IL06T861037 Category of Finding: Unauthorized distribution of project assets Criteria: The Regulatory Agreement for Multifamily Projects requires the computation of surplus cash prior to the distribution of funds to members and repayment of related-party debt. Any surplus cash in the project funds account should be deposited in a federal insured account and withdrawals may be made only for project purposes and with the approval of HUD. Condition/Context: There were distributions in excess of surplus cash available to be distributed during the year ended June 30, 2023, in the amount of $27,294. The population consists of distribution in the amount of $49,610. Cause: The Company made the distributions without considering surplus cash calculation. Effect: This may result in funds being distributed in excess of allowed amounts. Questioned Costs: $27,294 Repeat Finding: Yes Recommendation: We recommend management to complete and review the calculation of surplus cash to ensure it is accurate and ensure surplus cash is available prior to distributions. Views of responsible officials: Management agrees with the aforementioned finding. See corrective action plan.
Finding 2023-001
Finding 2023-001: Distributions in excess of surplus cash available Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agency: Illinois Housing Development Authority – Program Name: Section 8 Project-Based Cluster, Section 8 Housing Assistance Payment Program Assistance Listing Number: 14.195 Award Numbers: IL06T861037 Category of Finding: Unauthorized distribution of project assets Criteria: The Regulatory Agreement for Multifamily Projects requires the computation of surplus cash prior to the distribution of funds to members and repayment of related-party debt. Any surplus cash in the project funds account should be deposited in a federal insured account and withdrawals may be made only for project purposes and with the approval of HUD. Condition/Context: There were distributions in excess of surplus cash available to be distributed during the year ended June 30, 2023, in the amount of $27,294. The population consists of distribution in the amount of $49,610. Cause: The Company made the distributions without considering surplus cash calculation. Effect: This may result in funds being distributed in excess of allowed amounts. Questioned Costs: $27,294 Repeat Finding: Yes Recommendation: We recommend management to complete and review the calculation of surplus cash to ensure it is accurate and ensure surplus cash is available prior to distributions. Views of responsible officials: Management agrees with the aforementioned finding. See corrective action plan.
Finding 2023-001
Finding 2023-001: Distributions in excess of surplus cash available Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agency: Illinois Housing Development Authority – Program Name: Section 8 Project-Based Cluster, Section 8 Housing Assistance Payment Program Assistance Listing Number: 14.195 Award Numbers: IL06T861037 Category of Finding: Unauthorized distribution of project assets Criteria: The Regulatory Agreement for Multifamily Projects requires the computation of surplus cash prior to the distribution of funds to members and repayment of related-party debt. Any surplus cash in the project funds account should be deposited in a federal insured account and withdrawals may be made only for project purposes and with the approval of HUD. Condition/Context: There were distributions in excess of surplus cash available to be distributed during the year ended June 30, 2023, in the amount of $27,294. The population consists of distribution in the amount of $49,610. Cause: The Company made the distributions without considering surplus cash calculation. Effect: This may result in funds being distributed in excess of allowed amounts. Questioned Costs: $27,294 Repeat Finding: Yes Recommendation: We recommend management to complete and review the calculation of surplus cash to ensure it is accurate and ensure surplus cash is available prior to distributions. Views of responsible officials: Management agrees with the aforementioned finding. See corrective action plan.