Audit 314892

FY End
2023-03-31
Total Expended
$751,134
Findings
6
Programs
1
Organization: Anderson Place Apartments, Inc. (IN)
Year: 2023 Accepted: 2024-07-11

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
478200 2023-001 Material Weakness - L
478201 2023-002 Material Weakness - E
478202 2023-003 Significant Deficiency - C
1054642 2023-001 Material Weakness - L
1054643 2023-002 Material Weakness - E
1054644 2023-003 Significant Deficiency - C

Programs

ALN Program Spent Major Findings
14.181 Supportive Housing for Persons with Disabilities $751,134 Yes 3

Contacts

Name Title Type
TBWMJ9KNGW74 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. Anderson 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: Anderson 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 Anderson 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 Anderson Place Apartments, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Anderson 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. Anderson 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: Anderson 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. Anderson 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. Anderson 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: Anderson Place Apartments, Inc. has elected not to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance. Anderson 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.
Excess residual receipts were not remitted to HUD as required.
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.
Excess residual receipts were not remitted to HUD as required.