Audit 318477

FY End
2023-12-31
Total Expended
$1.13M
Findings
4
Programs
1
Year: 2023 Accepted: 2024-09-04

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
485671 2023-001 Significant Deficiency Yes C
485672 2023-001 Significant Deficiency Yes C
1062113 2023-001 Significant Deficiency Yes C
1062114 2023-001 Significant Deficiency Yes C

Programs

ALN Program Spent Major Findings
14.181 Supportive Housing for Persons with Disabilities $28,524 Yes 1

Contacts

Name Title Type
CC3SCLB8KQB1 Damaris Carbone Auditee
5188422894 Andrew Fox, CPA Auditor
No contacts on file

Notes to SEFA

Title: Other Assistance Accounting Policies: The information is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: N Rate Explanation: The Company does not use the 10% de minimis cost rate. The Company had a capital advance balance of $1,101,564 under Supportive Housing for Persons with Disabilities - Section 811 Capital Advance Program at December 31, 2023. This capital advance is included in the schedule of expenditures of federal awards.

Finding Details

Criteria - HUD requires that the reserve for replacements account be funded by $290.58 monthly in accordance with the regulatory agreement. Condition - The reserve for replacements account was underfunded by $1,162 during the year ended December 31, 2023. Additionally, the Company failed to deposit $872 underfunded from the year ended December 31, 2022. Cause - The Company failed to make 4 months of deposits required for 2023 as well as the 3 underfunded months from 2022. Effect - The Company was not in compliance with the above HUD regulations and the reserve for replacements account was underfunded by $2,034. Questioned Costs - None identified. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding - This is a repeat of finding 2022-001 as reported for the year ended December 31, 2022. Recommendation - We recommend that the delinquent deposits totaling $2,034 be deposited into the reserve for replacements account as soon as possible. Management’s Response - Management understands HUD’s required deposit requirement and will deposit 12 months going forward, as well as the delinquent deposits totaling $2,034 by December 31, 2024.
Criteria - HUD requires that the reserve for replacements account be funded by $290.58 monthly in accordance with the regulatory agreement. Condition - The reserve for replacements account was underfunded by $1,162 during the year ended December 31, 2023. Additionally, the Company failed to deposit $872 underfunded from the year ended December 31, 2022. Cause - The Company failed to make 4 months of deposits required for 2023 as well as the 3 underfunded months from 2022. Effect - The Company was not in compliance with the above HUD regulations and the reserve for replacements account was underfunded by $2,034. Questioned Costs - None identified. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding - This is a repeat of finding 2022-001 as reported for the year ended December 31, 2022. Recommendation - We recommend that the delinquent deposits totaling $2,034 be deposited into the reserve for replacements account as soon as possible. Management’s Response - Management understands HUD’s required deposit requirement and will deposit 12 months going forward, as well as the delinquent deposits totaling $2,034 by December 31, 2024.
Criteria - HUD requires that the reserve for replacements account be funded by $290.58 monthly in accordance with the regulatory agreement. Condition - The reserve for replacements account was underfunded by $1,162 during the year ended December 31, 2023. Additionally, the Company failed to deposit $872 underfunded from the year ended December 31, 2022. Cause - The Company failed to make 4 months of deposits required for 2023 as well as the 3 underfunded months from 2022. Effect - The Company was not in compliance with the above HUD regulations and the reserve for replacements account was underfunded by $2,034. Questioned Costs - None identified. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding - This is a repeat of finding 2022-001 as reported for the year ended December 31, 2022. Recommendation - We recommend that the delinquent deposits totaling $2,034 be deposited into the reserve for replacements account as soon as possible. Management’s Response - Management understands HUD’s required deposit requirement and will deposit 12 months going forward, as well as the delinquent deposits totaling $2,034 by December 31, 2024.
Criteria - HUD requires that the reserve for replacements account be funded by $290.58 monthly in accordance with the regulatory agreement. Condition - The reserve for replacements account was underfunded by $1,162 during the year ended December 31, 2023. Additionally, the Company failed to deposit $872 underfunded from the year ended December 31, 2022. Cause - The Company failed to make 4 months of deposits required for 2023 as well as the 3 underfunded months from 2022. Effect - The Company was not in compliance with the above HUD regulations and the reserve for replacements account was underfunded by $2,034. Questioned Costs - None identified. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding - This is a repeat of finding 2022-001 as reported for the year ended December 31, 2022. Recommendation - We recommend that the delinquent deposits totaling $2,034 be deposited into the reserve for replacements account as soon as possible. Management’s Response - Management understands HUD’s required deposit requirement and will deposit 12 months going forward, as well as the delinquent deposits totaling $2,034 by December 31, 2024.