FAC Explorer

Audit 315119

FY End
2023-09-30
Total Expended
$2.21M
Findings
4
Programs
1
Organization: The Village at Oasis Park - Phase I, Inc. (AZ)
Year: 2023 Accepted: 2024-07-15
Auditor: Snyder & Brown CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
478419 2023-101 Significant Deficiency - N
478420 2023-101 Significant Deficiency - N
1054861 2023-101 Significant Deficiency - N
1054862 2023-101 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
14.181 Supportive Housing for Persons with Disabilities $75,237 Yes 1

Contacts

Name Title Type
FFELYB9HVK55 Martin Quintana Auditee
6025492906 Robert N Snyder Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - 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. 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 Organization does not draw for indirect administrative expenses and has not elected to use the 10 percent de minimis indirect cost rate. The accompanying schedule of expenditures of federal awards includes the federal grant activity of The Village at Oasis Park - Phase I, Inc. (“the Organization”). 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).
Title: Note 2 – 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. 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 Organization does not draw for indirect administrative expenses and has not elected to use the 10 percent de minimis indirect cost rate. 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. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
Title: Note 3 – Federal assistance Listing Numbers 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. 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 Organization does not draw for indirect administrative expenses and has not elected to use the 10 percent de minimis indirect cost rate. The program titles and Assistance Listing numbers were obtained from the federal or passthrough grantor or the 2023 Federal Assistance Listings.
Title: Note 4 – Capital Advances (Forgivable Loan) 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. 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 Organization does not draw for indirect administrative expenses and has not elected to use the 10 percent de minimis indirect cost rate. This schedule includes federal expenditures incurred in a prior year for which there is an outstanding loan balance (Capital Advance). The Supportive Housing for Persons with Disabilities Grant Program, 14.181, has continuing compliance requirements. The full outstanding balance of $2,139,200 for the capital advance is considered federal awards expended and requires disclosure on this schedule; the outstanding balance is included in determining Type A programs.
Title: Note 5 – Indirect Costs 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. 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 Organization does not draw for indirect administrative expenses and has not elected to use the 10 percent de minimis indirect cost rate. The Organization does not draw for indirect administrative expenses and has not elected to use the 10 percent de minimis indirect cost rate.

Finding Details

Finding 2023-101
Funding agency: U.S. Department of Housing and Urban Development Title: Supportive Housing for people with disabilities Assistance Listing Number: 14.181 Award year: 2023 Award numbers: Project 123-HD042; AZ20Q081002 Pass-Through grantors: N/A Compliance Requirement: Special Tests and Provisions Questioned Costs: N/A Criteria: 24 CFR part 5, subpart G requires recipients of Supportive Housing for People with Disabilities funding to perform annual HQS inspections and to maintain documentation of these inspections. Condition: management could not provide supporting documentation for the performance of the annual HQS inspections during fiscal year ending September 30, 2023. Cause and Effect: Due to employee turnover, training and the maintaining of the supporting documentation over the HQS inspection processes were lagging. Proof of the performance of the HQS inspection could not be found in for fiscal year ending September 30, 2023. Auditors’ Recommendations: Policies and procedures should be strengthened concerning record retention of the HQS inspections to ensure they are properly maintained. Management should also provide housing staff with adequate training for the documentation of the HQS inspection process.
Finding 2023-101
Funding agency: U.S. Department of Housing and Urban Development Title: Supportive Housing for people with disabilities Assistance Listing Number: 14.181 Award year: 2023 Award numbers: Project 123-HD042; AZ20Q081002 Pass-Through grantors: N/A Compliance Requirement: Special Tests and Provisions Questioned Costs: N/A Criteria: 24 CFR part 5, subpart G requires recipients of Supportive Housing for People with Disabilities funding to perform annual HQS inspections and to maintain documentation of these inspections. Condition: management could not provide supporting documentation for the performance of the annual HQS inspections during fiscal year ending September 30, 2023. Cause and Effect: Due to employee turnover, training and the maintaining of the supporting documentation over the HQS inspection processes were lagging. Proof of the performance of the HQS inspection could not be found in for fiscal year ending September 30, 2023. Auditors’ Recommendations: Policies and procedures should be strengthened concerning record retention of the HQS inspections to ensure they are properly maintained. Management should also provide housing staff with adequate training for the documentation of the HQS inspection process.
Finding 2023-101
Funding agency: U.S. Department of Housing and Urban Development Title: Supportive Housing for people with disabilities Assistance Listing Number: 14.181 Award year: 2023 Award numbers: Project 123-HD042; AZ20Q081002 Pass-Through grantors: N/A Compliance Requirement: Special Tests and Provisions Questioned Costs: N/A Criteria: 24 CFR part 5, subpart G requires recipients of Supportive Housing for People with Disabilities funding to perform annual HQS inspections and to maintain documentation of these inspections. Condition: management could not provide supporting documentation for the performance of the annual HQS inspections during fiscal year ending September 30, 2023. Cause and Effect: Due to employee turnover, training and the maintaining of the supporting documentation over the HQS inspection processes were lagging. Proof of the performance of the HQS inspection could not be found in for fiscal year ending September 30, 2023. Auditors’ Recommendations: Policies and procedures should be strengthened concerning record retention of the HQS inspections to ensure they are properly maintained. Management should also provide housing staff with adequate training for the documentation of the HQS inspection process.
Finding 2023-101
Funding agency: U.S. Department of Housing and Urban Development Title: Supportive Housing for people with disabilities Assistance Listing Number: 14.181 Award year: 2023 Award numbers: Project 123-HD042; AZ20Q081002 Pass-Through grantors: N/A Compliance Requirement: Special Tests and Provisions Questioned Costs: N/A Criteria: 24 CFR part 5, subpart G requires recipients of Supportive Housing for People with Disabilities funding to perform annual HQS inspections and to maintain documentation of these inspections. Condition: management could not provide supporting documentation for the performance of the annual HQS inspections during fiscal year ending September 30, 2023. Cause and Effect: Due to employee turnover, training and the maintaining of the supporting documentation over the HQS inspection processes were lagging. Proof of the performance of the HQS inspection could not be found in for fiscal year ending September 30, 2023. Auditors’ Recommendations: Policies and procedures should be strengthened concerning record retention of the HQS inspections to ensure they are properly maintained. Management should also provide housing staff with adequate training for the documentation of the HQS inspection process.