Audit 314891

FY End
2023-03-31
Total Expended
$1.51M
Findings
6
Programs
1
Organization: Edsil's Place Apartments, Inc. (KY)
Year: 2023 Accepted: 2024-07-11

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
478197 2023-001 Material Weakness - L
478198 2023-002 Material Weakness - E
478199 2023-003 Significant Deficiency - C
1054639 2023-001 Material Weakness - L
1054640 2023-002 Material Weakness - E
1054641 2023-003 Significant Deficiency - C

Programs

ALN Program Spent Major Findings
14.181 Supportive Housing for Persons with Disabilities $1.51M Yes 3

Contacts

Name Title Type
S4GAT7VL3PE9 Linda House Auditee
5025893030 Liza M. Newbanks 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. Edsil’s Place Apartments, Inc. has elected not to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Edsil’s Place Apartments, Inc. has elected not to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Edsil’s Place Apartments, Inc. under programs of the federal government for the year ended March 31, 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 Edsil’s Place Apartments, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Edsil’s Place Apartments, Inc.
Title: 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. Edsil’s Place Apartments, Inc. has elected not to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Edsil’s Place Apartments, Inc. has elected not to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance 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. Edsil’s Place Apartments, Inc. has elected not to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance.
Title: 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. Edsil’s Place Apartments, Inc. has elected not to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Edsil’s Place Apartments, Inc. has elected not to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance Edsil’s Place Apartments, Inc. provided no federal funding to subrecipients for the year ended March 31, 2023.

Finding Details

The year-end financial statements prepared for the Organization’s board members and management to assess ongoing operating results are not prepared in accordance with accounting principles generally accepted in the United States of America, in that they do not include certain year-end adjusting entries, a statement of cash flows, and full note disclosures.
The Organization did not maintain signed annual recertification forms for the tenant files tested during the audit and did not maintain all of the information such as the EIV reports in the files to support the data used in its preparation.
The Organization did not remit its excess residual receipts to HUD.
The year-end financial statements prepared for the Organization’s board members and management to assess ongoing operating results are not prepared in accordance with accounting principles generally accepted in the United States of America, in that they do not include certain year-end adjusting entries, a statement of cash flows, and full note disclosures.
The Organization did not maintain signed annual recertification forms for the tenant files tested during the audit and did not maintain all of the information such as the EIV reports in the files to support the data used in its preparation.
The Organization did not remit its excess residual receipts to HUD.