Audit 303424

FY End
2023-12-31
Total Expended
$1.94M
Findings
8
Programs
2
Year: 2023 Accepted: 2024-04-12

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
393084 2023-001 - - N
393085 2023-002 - - N
393086 2023-001 - - N
393087 2023-002 - - N
969526 2023-001 - - N
969527 2023-002 - - N
969528 2023-001 - - N
969529 2023-002 - - N

Programs

ALN Program Spent Major Findings
10.415 Rural Rental Housing Loans $1.86M Yes 2
10.427 Rural Rental Assistance Payments $52,645 - 0

Contacts

Name Title Type
DQPCC14HDEC6 David Heyer Auditee
6087909224 Joe Haas Auditor
No contacts on file

Notes to SEFA

Title: DISCLOSURE OF OTHER FORMS OF ASSISTANCE 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 2 CFR Part 200 Subpart E - (Cost Principles), wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Denmark Non-Profit Housing Corporation has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The Denmark Non-Profit Housing Corporation has guaranteed debt in the Rural Rental Housing loans in the amount of $1,844,666 as of December 31, 2023. The Denmark Non-Profit Housing Corporation had non-cash assistance in the form of interest subsidy in the amount of $26,830 from Rural Rental Housing loans during fiscal year ending December 31, 2023.

Finding Details

2023-001 - Property Insurance Program: Rural Rental Housing Loans Criteria: Per Title 7 CFR Part 3560.105, the property must purchase and maintain property insurance on all buildings included as security for an Agency loan. Condition: The insurance policy lapsed as of September 15, 2023, and the property was left uninsured. Questioned Cost: Not applicable. Context: Property insurance is required as security for an Agency loan. The property does not have property insurance. Effect: Without property insurance, the property is not covered for damages or other liabilities impacting the property. Information: Isolated instance. Prior Year Finding: This was not a prior year finding. Recommendation: Obtain property insurance for the property. Management’s Response: Insurance was force placed by Rural Development effective 12/26/2023, bid accepted on 3/5/2024 by the board, for a replacement policy that will be effective when the fire damage in building 141 is completed.
2023-002 - Insurance Escrow Program: Rural Rental Housing Loans Criteria: Per RD loan agreement, the property is required to establish an insurance escrow account equal to the amount of the premium due. Condition: As of December 31, 2023, the insurance escrow account was not properly funded to cover the insurance premium. Questioned Cost: Not applicable. Context: The property does not have property insurance and has not established an insurance escrow. Effect: The property does not have an escrow set aside to purchase required insurance.Information: Isolated instance. Prior Year Finding: This was not a prior year finding. Recommendation: Properly fund insurance escrow account. Management’s Response: An account is set up for the insurance escrow. Deposits will be made on a monthly basis to cover the annual cost of the insurance.
2023-001 - Property Insurance Program: Rural Rental Housing Loans Criteria: Per Title 7 CFR Part 3560.105, the property must purchase and maintain property insurance on all buildings included as security for an Agency loan. Condition: The insurance policy lapsed as of September 15, 2023, and the property was left uninsured. Questioned Cost: Not applicable. Context: Property insurance is required as security for an Agency loan. The property does not have property insurance. Effect: Without property insurance, the property is not covered for damages or other liabilities impacting the property. Information: Isolated instance. Prior Year Finding: This was not a prior year finding. Recommendation: Obtain property insurance for the property. Management’s Response: Insurance was force placed by Rural Development effective 12/26/2023, bid accepted on 3/5/2024 by the board, for a replacement policy that will be effective when the fire damage in building 141 is completed.
2023-002 - Insurance Escrow Program: Rural Rental Housing Loans Criteria: Per RD loan agreement, the property is required to establish an insurance escrow account equal to the amount of the premium due. Condition: As of December 31, 2023, the insurance escrow account was not properly funded to cover the insurance premium. Questioned Cost: Not applicable. Context: The property does not have property insurance and has not established an insurance escrow. Effect: The property does not have an escrow set aside to purchase required insurance.Information: Isolated instance. Prior Year Finding: This was not a prior year finding. Recommendation: Properly fund insurance escrow account. Management’s Response: An account is set up for the insurance escrow. Deposits will be made on a monthly basis to cover the annual cost of the insurance.
2023-001 - Property Insurance Program: Rural Rental Housing Loans Criteria: Per Title 7 CFR Part 3560.105, the property must purchase and maintain property insurance on all buildings included as security for an Agency loan. Condition: The insurance policy lapsed as of September 15, 2023, and the property was left uninsured. Questioned Cost: Not applicable. Context: Property insurance is required as security for an Agency loan. The property does not have property insurance. Effect: Without property insurance, the property is not covered for damages or other liabilities impacting the property. Information: Isolated instance. Prior Year Finding: This was not a prior year finding. Recommendation: Obtain property insurance for the property. Management’s Response: Insurance was force placed by Rural Development effective 12/26/2023, bid accepted on 3/5/2024 by the board, for a replacement policy that will be effective when the fire damage in building 141 is completed.
2023-002 - Insurance Escrow Program: Rural Rental Housing Loans Criteria: Per RD loan agreement, the property is required to establish an insurance escrow account equal to the amount of the premium due. Condition: As of December 31, 2023, the insurance escrow account was not properly funded to cover the insurance premium. Questioned Cost: Not applicable. Context: The property does not have property insurance and has not established an insurance escrow. Effect: The property does not have an escrow set aside to purchase required insurance.Information: Isolated instance. Prior Year Finding: This was not a prior year finding. Recommendation: Properly fund insurance escrow account. Management’s Response: An account is set up for the insurance escrow. Deposits will be made on a monthly basis to cover the annual cost of the insurance.
2023-001 - Property Insurance Program: Rural Rental Housing Loans Criteria: Per Title 7 CFR Part 3560.105, the property must purchase and maintain property insurance on all buildings included as security for an Agency loan. Condition: The insurance policy lapsed as of September 15, 2023, and the property was left uninsured. Questioned Cost: Not applicable. Context: Property insurance is required as security for an Agency loan. The property does not have property insurance. Effect: Without property insurance, the property is not covered for damages or other liabilities impacting the property. Information: Isolated instance. Prior Year Finding: This was not a prior year finding. Recommendation: Obtain property insurance for the property. Management’s Response: Insurance was force placed by Rural Development effective 12/26/2023, bid accepted on 3/5/2024 by the board, for a replacement policy that will be effective when the fire damage in building 141 is completed.
2023-002 - Insurance Escrow Program: Rural Rental Housing Loans Criteria: Per RD loan agreement, the property is required to establish an insurance escrow account equal to the amount of the premium due. Condition: As of December 31, 2023, the insurance escrow account was not properly funded to cover the insurance premium. Questioned Cost: Not applicable. Context: The property does not have property insurance and has not established an insurance escrow. Effect: The property does not have an escrow set aside to purchase required insurance.Information: Isolated instance. Prior Year Finding: This was not a prior year finding. Recommendation: Properly fund insurance escrow account. Management’s Response: An account is set up for the insurance escrow. Deposits will be made on a monthly basis to cover the annual cost of the insurance.