FAC Explorer

Audit 304692

FY End
2023-12-31
Total Expended
$1.39M
Findings
2
Programs
1
Organization: Manchester Supportive Housing, Inc. D/b/a Page Place (PA)
Year: 2023 Accepted: 2024-04-26
Auditor: Baker Tilly US

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
394813 2023-001 Significant Deficiency - N
971255 2023-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
14.181 Supportive Housing for Persons with Disabilities $2,889 Yes 0

Contacts

Name Title Type
C4HKJD9RS2M7 Todd Boslau Auditee
4128266030 Thomas Walenchok Auditor
No contacts on file

Notes to SEFA

Title: 1. Basis of Accounting Accounting Policies: 1. Basis of Accounting The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Manchester Supportive Housing, Inc. d/b/a Page Place (the Corporation) and is prepared using the accrual basis of accounting. 2. Relationship to Basic Financial Statements The information in the 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). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. 3. Indirect Costs The Corporation has not elected to use the 10% de-minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Corporation has not elected to use the 10% de-minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Manchester Supportive Housing, Inc. d/b/a Page Place (the Corporation) and is prepared using the accrual basis of accounting.
Title: 2. Relationship to Basic Financial Statements Accounting Policies: 1. Basis of Accounting The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Manchester Supportive Housing, Inc. d/b/a Page Place (the Corporation) and is prepared using the accrual basis of accounting. 2. Relationship to Basic Financial Statements The information in the 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). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. 3. Indirect Costs The Corporation has not elected to use the 10% de-minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Corporation has not elected to use the 10% de-minimis indirect cost rate as allowed under the Uniform Guidance. The information in the 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). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: 3. Indirect Costs Accounting Policies: 1. Basis of Accounting The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Manchester Supportive Housing, Inc. d/b/a Page Place (the Corporation) and is prepared using the accrual basis of accounting. 2. Relationship to Basic Financial Statements The information in the 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). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. 3. Indirect Costs The Corporation has not elected to use the 10% de-minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Corporation has not elected to use the 10% de-minimis indirect cost rate as allowed under the Uniform Guidance. The Corporation has not elected to use the 10% de-minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Section III - Federal Award Findings and Questioned Costs Finding 2023-001: Significant Deficiency in Internal Control Federal Program: Section 811 Capital Advance and Project Rental Assistance Contract Assistance Listing Number: 14.181 Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agency: N/A Award Number: 033-HH015 Award Year: 2023 Compliance Requirement: Special Tests and Provisions Questioned Costs: Not Determinable Criteria: The regulatory agreement that the Corporation maintains with HUD requires monthly deposits to the reserve for replacement account in an amount agreed to with HUD. This amount periodically increases and is documented on a HUD Form 9250. Condition and Context: The Corporation received a Form 9250 in 2022 requiring an increase to the reserve for replacement deposit effective 9/1/22. The increase was not put in place until February 2023, which resulted in five months of a deficient deposit, totaling $4,750. Cause: The Corporation lacks a review process for these deposits to ensure all increases are implemented in a timely manner. Effect or Potential Effect: As a result of the review process, noncompliance due to error or fraud could occur without being detected and corrected, timely. Recommendation: Management should implement a review process for these increases to ensure they are implemented in a timely manner. Management's Response: The Corporation will implement a standard review process over these increases to prevent and detect errors on a timely basis.
Finding 2023-001
Section III - Federal Award Findings and Questioned Costs Finding 2023-001: Significant Deficiency in Internal Control Federal Program: Section 811 Capital Advance and Project Rental Assistance Contract Assistance Listing Number: 14.181 Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agency: N/A Award Number: 033-HH015 Award Year: 2023 Compliance Requirement: Special Tests and Provisions Questioned Costs: Not Determinable Criteria: The regulatory agreement that the Corporation maintains with HUD requires monthly deposits to the reserve for replacement account in an amount agreed to with HUD. This amount periodically increases and is documented on a HUD Form 9250. Condition and Context: The Corporation received a Form 9250 in 2022 requiring an increase to the reserve for replacement deposit effective 9/1/22. The increase was not put in place until February 2023, which resulted in five months of a deficient deposit, totaling $4,750. Cause: The Corporation lacks a review process for these deposits to ensure all increases are implemented in a timely manner. Effect or Potential Effect: As a result of the review process, noncompliance due to error or fraud could occur without being detected and corrected, timely. Recommendation: Management should implement a review process for these increases to ensure they are implemented in a timely manner. Management's Response: The Corporation will implement a standard review process over these increases to prevent and detect errors on a timely basis.