FAC Explorer

Audit 296513

FY End
2023-07-31
Total Expended
$5.85M
Findings
6
Programs
1
Organization: National Church Residences of Kearny, Nj, Inc. D/b/a Spruce Terrace (OH)
Year: 2023 Accepted: 2024-03-21
Auditor: Plante & Moran PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
383321 2023-001 - - N
383322 2023-001 - - N
383323 2023-001 - - N
959763 2023-001 - - N
959764 2023-001 - - N
959765 2023-001 - - N

Programs

ALN Program Spent Major Findings
14.157 Supportive Housing for the Elderly $231 Yes 1

Contacts

Name Title Type
LY55BZXMPGN4 Jill Kolb Auditee
6144512151 Kelly Perlman Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Corporation and is presented on the same basis of accounting as the financial statements. The information in this schedule is presented in accordance with the requirements of Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the "Uniform Guidance"). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2023-001
Finding Type Immaterial noncompliance with major program requirements Title and Assistance Listing Number of Federal Program 14.157 Finding Resolution Status Resolved Information on Universe and Population Size All withdrawals from the replacement reserve account totaling $271,810 Sample Size Information n/a all withdrawals were selected for testing Identification of Repeat Finding and Finding Reference Number n/a not a repeat finding Criteria The Corporation should have HUD authorization for all withdrawals from the replacement reserve account as required by the regulatory agreement. Statement of Condition Withdrawals totaling $12,275 were made from the replacement reserve without HUD authorization. Cause The Corporation withdrew $12,275 from the replacement reserve account without obtaining prior approval from HUD. Effect or Potential Effect The unauthorized withdrawals caused the replacement reserve account to be underfunded at year end by $12,275. Auditor Noncompliance Code A Unauthorized withdrawals from replacement reserve account Reporting Views of Responsible Officials Management is in agreement with the finding as written Context The Corporation withdrew $12,275 from the replacement reserve account without obtaining prior approval from HUD. Recommendation The Corporation needs to make a deposit to correct underfunding of replacement reserve account in the amount $12,275. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations Management should obtain approval from HUD prior to withdrawing funds from the replacement reserve. Response Indicator None Completion Date August 4, 2023 Response Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the underfunded amount of $12,275 to the replacement reserve account on August 4, 2023.
Finding 2023-001
Finding Type Immaterial noncompliance with major program requirements Title and Assistance Listing Number of Federal Program 14.157 Finding Resolution Status Resolved Information on Universe and Population Size All withdrawals from the replacement reserve account totaling $271,810 Sample Size Information n/a all withdrawals were selected for testing Identification of Repeat Finding and Finding Reference Number n/a not a repeat finding Criteria The Corporation should have HUD authorization for all withdrawals from the replacement reserve account as required by the regulatory agreement. Statement of Condition Withdrawals totaling $12,275 were made from the replacement reserve without HUD authorization. Cause The Corporation withdrew $12,275 from the replacement reserve account without obtaining prior approval from HUD. Effect or Potential Effect The unauthorized withdrawals caused the replacement reserve account to be underfunded at year end by $12,275. Auditor Noncompliance Code A Unauthorized withdrawals from replacement reserve account Reporting Views of Responsible Officials Management is in agreement with the finding as written Context The Corporation withdrew $12,275 from the replacement reserve account without obtaining prior approval from HUD. Recommendation The Corporation needs to make a deposit to correct underfunding of replacement reserve account in the amount $12,275. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations Management should obtain approval from HUD prior to withdrawing funds from the replacement reserve. Response Indicator None Completion Date August 4, 2023 Response Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the underfunded amount of $12,275 to the replacement reserve account on August 4, 2023.
Finding 2023-001
Finding Type Immaterial noncompliance with major program requirements Title and Assistance Listing Number of Federal Program 14.157 Finding Resolution Status Resolved Information on Universe and Population Size All withdrawals from the replacement reserve account totaling $271,810 Sample Size Information n/a all withdrawals were selected for testing Identification of Repeat Finding and Finding Reference Number n/a not a repeat finding Criteria The Corporation should have HUD authorization for all withdrawals from the replacement reserve account as required by the regulatory agreement. Statement of Condition Withdrawals totaling $12,275 were made from the replacement reserve without HUD authorization. Cause The Corporation withdrew $12,275 from the replacement reserve account without obtaining prior approval from HUD. Effect or Potential Effect The unauthorized withdrawals caused the replacement reserve account to be underfunded at year end by $12,275. Auditor Noncompliance Code A Unauthorized withdrawals from replacement reserve account Reporting Views of Responsible Officials Management is in agreement with the finding as written Context The Corporation withdrew $12,275 from the replacement reserve account without obtaining prior approval from HUD. Recommendation The Corporation needs to make a deposit to correct underfunding of replacement reserve account in the amount $12,275. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations Management should obtain approval from HUD prior to withdrawing funds from the replacement reserve. Response Indicator None Completion Date August 4, 2023 Response Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the underfunded amount of $12,275 to the replacement reserve account on August 4, 2023.
Finding 2023-001
Finding Type Immaterial noncompliance with major program requirements Title and Assistance Listing Number of Federal Program 14.157 Finding Resolution Status Resolved Information on Universe and Population Size All withdrawals from the replacement reserve account totaling $271,810 Sample Size Information n/a all withdrawals were selected for testing Identification of Repeat Finding and Finding Reference Number n/a not a repeat finding Criteria The Corporation should have HUD authorization for all withdrawals from the replacement reserve account as required by the regulatory agreement. Statement of Condition Withdrawals totaling $12,275 were made from the replacement reserve without HUD authorization. Cause The Corporation withdrew $12,275 from the replacement reserve account without obtaining prior approval from HUD. Effect or Potential Effect The unauthorized withdrawals caused the replacement reserve account to be underfunded at year end by $12,275. Auditor Noncompliance Code A Unauthorized withdrawals from replacement reserve account Reporting Views of Responsible Officials Management is in agreement with the finding as written Context The Corporation withdrew $12,275 from the replacement reserve account without obtaining prior approval from HUD. Recommendation The Corporation needs to make a deposit to correct underfunding of replacement reserve account in the amount $12,275. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations Management should obtain approval from HUD prior to withdrawing funds from the replacement reserve. Response Indicator None Completion Date August 4, 2023 Response Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the underfunded amount of $12,275 to the replacement reserve account on August 4, 2023.
Finding 2023-001
Finding Type Immaterial noncompliance with major program requirements Title and Assistance Listing Number of Federal Program 14.157 Finding Resolution Status Resolved Information on Universe and Population Size All withdrawals from the replacement reserve account totaling $271,810 Sample Size Information n/a all withdrawals were selected for testing Identification of Repeat Finding and Finding Reference Number n/a not a repeat finding Criteria The Corporation should have HUD authorization for all withdrawals from the replacement reserve account as required by the regulatory agreement. Statement of Condition Withdrawals totaling $12,275 were made from the replacement reserve without HUD authorization. Cause The Corporation withdrew $12,275 from the replacement reserve account without obtaining prior approval from HUD. Effect or Potential Effect The unauthorized withdrawals caused the replacement reserve account to be underfunded at year end by $12,275. Auditor Noncompliance Code A Unauthorized withdrawals from replacement reserve account Reporting Views of Responsible Officials Management is in agreement with the finding as written Context The Corporation withdrew $12,275 from the replacement reserve account without obtaining prior approval from HUD. Recommendation The Corporation needs to make a deposit to correct underfunding of replacement reserve account in the amount $12,275. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations Management should obtain approval from HUD prior to withdrawing funds from the replacement reserve. Response Indicator None Completion Date August 4, 2023 Response Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the underfunded amount of $12,275 to the replacement reserve account on August 4, 2023.
Finding 2023-001
Finding Type Immaterial noncompliance with major program requirements Title and Assistance Listing Number of Federal Program 14.157 Finding Resolution Status Resolved Information on Universe and Population Size All withdrawals from the replacement reserve account totaling $271,810 Sample Size Information n/a all withdrawals were selected for testing Identification of Repeat Finding and Finding Reference Number n/a not a repeat finding Criteria The Corporation should have HUD authorization for all withdrawals from the replacement reserve account as required by the regulatory agreement. Statement of Condition Withdrawals totaling $12,275 were made from the replacement reserve without HUD authorization. Cause The Corporation withdrew $12,275 from the replacement reserve account without obtaining prior approval from HUD. Effect or Potential Effect The unauthorized withdrawals caused the replacement reserve account to be underfunded at year end by $12,275. Auditor Noncompliance Code A Unauthorized withdrawals from replacement reserve account Reporting Views of Responsible Officials Management is in agreement with the finding as written Context The Corporation withdrew $12,275 from the replacement reserve account without obtaining prior approval from HUD. Recommendation The Corporation needs to make a deposit to correct underfunding of replacement reserve account in the amount $12,275. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations Management should obtain approval from HUD prior to withdrawing funds from the replacement reserve. Response Indicator None Completion Date August 4, 2023 Response Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the underfunded amount of $12,275 to the replacement reserve account on August 4, 2023.