FAC Explorer

Audit 318498

FY End
2023-12-31
Total Expended
$4.42M
Findings
4
Programs
3
Organization: Ehdoc Shaker Blvd, Inc. Operating As William Winpisinger Apartments (FL)
Year: 2023 Accepted: 2024-09-04
Auditor: Bellows Associates P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
485695 2023-001 - - E
485696 2023-002 - - N
1062137 2023-001 - - E
1062138 2023-002 - - N

Programs

ALN Program Spent Major Findings
14.157 Supportive Housing for the Elderly - Capital Advance $4.11M Yes 2
14.157 Supportive Housing for the Elderly - Prac $305,188 Yes 0
14.157 Supportive Housing for the Elderly - Covid-19 Prac $4,038 Yes 0

Contacts

Name Title Type
MVL7RESHDKD9 Irene Phillips Auditee
9548359200 Jennifer R. Koffman 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. De Minimis Rate Used: N Rate Explanation: EHDOC Shaker Blvd., Inc. has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards includes the federal award activity of EHDOC Shaker Blvd., Inc., HUD Project No. 042-EE145, and 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 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 EHDOC Shaker Blvd., Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of EHDOC Shaker Blvd., Inc.
Title: U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT CAPITAL ADVANCE 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. De Minimis Rate Used: N Rate Explanation: EHDOC Shaker Blvd., Inc. has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. EHDOC Shaker Blvd., Inc. has received a U.S. Department of Housing and Urban Development capital advance under Section 202 of the National Housing Act. The capital advance balance outstanding at the beginning of the year is included in the federal expenditures presented in the schedule. EHDOC Shaker Blvd., Inc. received no additional loans during the year. The balance of the capital advance outstanding as of December 31, 2023 is $4,112,600.

Finding Details

Finding 2023-001
FINDING No. 2023-001: Section 202 – Supportive Housing for the Elderly, ALN 14.157 Finding Resolution Status: Resolved. Information on Universe Population Size: Two former tenants. Identification of Repeat Finding and Finding Reference Number: No. Criteria: As required by HUD regulations, the owner must refund the full security deposit plus accrued interest and/or provide the tenant with an itemized list of any unpaid rent, damages to the unit, and an estimated cost for repair, along with a statement of the tenant’s rights under HUD regulations and state and local laws within 30 days from move-out. Statement of Condition: The Project did not refund the security deposit plus accrued interest to one tenant within the required 30 days from tenant move-out. Cause: The Project did not follow the state law and HUD regulations for refunding security deposits resulting in untimely refunds of security deposits. Effect or Potential Effect: The Project is not in compliance with HUD regulations and state laws requiring tenant security deposits to be refunded within 30 days of a tenant move-out if no assessments are made against that tenant. Auditor Non-Compliance Code: M – Security Deposits. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor’s recommendations have been adopted. Recommendation: The Project should comply with state law and HUD regulations for refunding security deposits and ensure all refunds are made to the move-out tenants within the requ red period. Response Indicator: Agree. Completion Date: 7/31/2023. Response: Policies and procedures for security deposit refunds has been reinforced and will be monitored to ensure timely refund processing.
Finding 2023-002
FINDING No. 2023-002: Section 202 – Supportive Housing for the Elderly, ALN 14.157 Finding Resolution Status: Resolved. Information on Universe Population Size: Total assistance revenue. Sample Size Information: All monthly PRAC requests. Identification of Repeat Finding and Finding Reference Number: No. Criteria: As required by HUD regulations, applications for renewal of PRAC contracts must be completed 120 days prior to the PRAC expiration date and any changes to rents, utility allowance, etc. must be applied to the tenants HUD - 50059 form as of the effective date upon execution of the contrat renewal. Statement of Condition: The Project did not complete the renewal process 120 days prior to the PRAC expiration date of December 1, 2023. Cause: The Project did not follow HUD regulations for a timely contract renewal resulting in the delay of HUD funding. Effect or Potential Effect: The Project is not in compliance with HUD regulations for timely renewal of PRAC contract resulting in delayed receipt of HAP funds. Auditor Non-Compliance Code: R – Section 8 Program Administration Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor’s recommendations have been adopted. Recommendation: The Project should comply with HUD regulations for timely renewal of the PRAC contract to ensure no interruption in funding. Response Indicator: Agree. Completion Date: 3/18/2024. Response: A schedule of contract renewals is in process and will be reviewed on a regular basis accordingly. New manager training is ongoing.
Finding 2023-001
FINDING No. 2023-001: Section 202 – Supportive Housing for the Elderly, ALN 14.157 Finding Resolution Status: Resolved. Information on Universe Population Size: Two former tenants. Identification of Repeat Finding and Finding Reference Number: No. Criteria: As required by HUD regulations, the owner must refund the full security deposit plus accrued interest and/or provide the tenant with an itemized list of any unpaid rent, damages to the unit, and an estimated cost for repair, along with a statement of the tenant’s rights under HUD regulations and state and local laws within 30 days from move-out. Statement of Condition: The Project did not refund the security deposit plus accrued interest to one tenant within the required 30 days from tenant move-out. Cause: The Project did not follow the state law and HUD regulations for refunding security deposits resulting in untimely refunds of security deposits. Effect or Potential Effect: The Project is not in compliance with HUD regulations and state laws requiring tenant security deposits to be refunded within 30 days of a tenant move-out if no assessments are made against that tenant. Auditor Non-Compliance Code: M – Security Deposits. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor’s recommendations have been adopted. Recommendation: The Project should comply with state law and HUD regulations for refunding security deposits and ensure all refunds are made to the move-out tenants within the requ red period. Response Indicator: Agree. Completion Date: 7/31/2023. Response: Policies and procedures for security deposit refunds has been reinforced and will be monitored to ensure timely refund processing.
Finding 2023-002
FINDING No. 2023-002: Section 202 – Supportive Housing for the Elderly, ALN 14.157 Finding Resolution Status: Resolved. Information on Universe Population Size: Total assistance revenue. Sample Size Information: All monthly PRAC requests. Identification of Repeat Finding and Finding Reference Number: No. Criteria: As required by HUD regulations, applications for renewal of PRAC contracts must be completed 120 days prior to the PRAC expiration date and any changes to rents, utility allowance, etc. must be applied to the tenants HUD - 50059 form as of the effective date upon execution of the contrat renewal. Statement of Condition: The Project did not complete the renewal process 120 days prior to the PRAC expiration date of December 1, 2023. Cause: The Project did not follow HUD regulations for a timely contract renewal resulting in the delay of HUD funding. Effect or Potential Effect: The Project is not in compliance with HUD regulations for timely renewal of PRAC contract resulting in delayed receipt of HAP funds. Auditor Non-Compliance Code: R – Section 8 Program Administration Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor’s recommendations have been adopted. Recommendation: The Project should comply with HUD regulations for timely renewal of the PRAC contract to ensure no interruption in funding. Response Indicator: Agree. Completion Date: 3/18/2024. Response: A schedule of contract renewals is in process and will be reviewed on a regular basis accordingly. New manager training is ongoing.