FAC Explorer

Audit 325542

FY End
2024-06-30
Total Expended
$5.10M
Findings
4
Programs
1
Organization: The Village of Oakman Manor (MI)
Year: 2024 Accepted: 2024-10-22
Auditor: Plante & Moran PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
503381 2024-001 Significant Deficiency - E
503382 2024-001 Significant Deficiency - E
1079823 2024-001 Significant Deficiency - E
1079824 2024-001 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
14.157 Supportive Housing for the Elderly $318,619 Yes 1

Contacts

Name Title Type
JSQGCUCBB121 Bruce Blalock Auditee
2482812020 Lisa Vargo Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Oakman Village Manor Senior Housing Development Corp, d/b/a The Village of Oakman Manor and is presented on the same basis of accounting as the financial statements. The information in this schedule is presented in accordance with the requirements of Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the "Uniform Guidance"). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. The Organization has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Finding Type: - Immaterial noncompliance with major program requirements - Significant deficiency in internal control over compliance Title and Assistance Listing Number of Federal Program - Supportive Housing for the Elderly - Project Rental Assistance Contract and Capital Advance Finding Resolution Status - In process Information on Universe and Population Size - The total population size is the total number of units of 55. Sample Size Information - Three out of the six sample size Identification of Repeat Finding and Finding Reference Number - N/A Criteria - HUD requires tenant files to utilize the use of EIV, and the Organization should have controls in place to ensure EIV is properly being utilized. Statement of Condition - The Organization failed to maintain the proper EIV documentation. Cause - The Organization failed to maintain the support of EIV for three of the six selected samples. Effect or Potential Effect - The EIV was not properly kept in the tenant file. Auditor Noncompliance Code - S - Internal control deficiency Reporting Views of Responsible Officials - Management agrees with the finding as reported. Recommendation - The Organization should implement internal controls to ensure that the EIV system is properly utilized and saved in the tenant files. Auditor’s Summary of the Auditee’s Comments on the Findings and Recommendations - Management agrees with the finding as reported and has taken measures to improve internal control over compliance by ensuring the EIV system will be properly utilized. Response Indicator - Agree Response - Management acknowledges the significant deficiency in internal control over compliance and has taken measures to improve internal control over compliance by ensuring the EIV system will be properly utilized.
Finding 2024-001
Finding Type: - Immaterial noncompliance with major program requirements - Significant deficiency in internal control over compliance Title and Assistance Listing Number of Federal Program - Supportive Housing for the Elderly - Project Rental Assistance Contract and Capital Advance Finding Resolution Status - In process Information on Universe and Population Size - The total population size is the total number of units of 55. Sample Size Information - Three out of the six sample size Identification of Repeat Finding and Finding Reference Number - N/A Criteria - HUD requires tenant files to utilize the use of EIV, and the Organization should have controls in place to ensure EIV is properly being utilized. Statement of Condition - The Organization failed to maintain the proper EIV documentation. Cause - The Organization failed to maintain the support of EIV for three of the six selected samples. Effect or Potential Effect - The EIV was not properly kept in the tenant file. Auditor Noncompliance Code - S - Internal control deficiency Reporting Views of Responsible Officials - Management agrees with the finding as reported. Recommendation - The Organization should implement internal controls to ensure that the EIV system is properly utilized and saved in the tenant files. Auditor’s Summary of the Auditee’s Comments on the Findings and Recommendations - Management agrees with the finding as reported and has taken measures to improve internal control over compliance by ensuring the EIV system will be properly utilized. Response Indicator - Agree Response - Management acknowledges the significant deficiency in internal control over compliance and has taken measures to improve internal control over compliance by ensuring the EIV system will be properly utilized.
Finding 2024-001
Finding Type: - Immaterial noncompliance with major program requirements - Significant deficiency in internal control over compliance Title and Assistance Listing Number of Federal Program - Supportive Housing for the Elderly - Project Rental Assistance Contract and Capital Advance Finding Resolution Status - In process Information on Universe and Population Size - The total population size is the total number of units of 55. Sample Size Information - Three out of the six sample size Identification of Repeat Finding and Finding Reference Number - N/A Criteria - HUD requires tenant files to utilize the use of EIV, and the Organization should have controls in place to ensure EIV is properly being utilized. Statement of Condition - The Organization failed to maintain the proper EIV documentation. Cause - The Organization failed to maintain the support of EIV for three of the six selected samples. Effect or Potential Effect - The EIV was not properly kept in the tenant file. Auditor Noncompliance Code - S - Internal control deficiency Reporting Views of Responsible Officials - Management agrees with the finding as reported. Recommendation - The Organization should implement internal controls to ensure that the EIV system is properly utilized and saved in the tenant files. Auditor’s Summary of the Auditee’s Comments on the Findings and Recommendations - Management agrees with the finding as reported and has taken measures to improve internal control over compliance by ensuring the EIV system will be properly utilized. Response Indicator - Agree Response - Management acknowledges the significant deficiency in internal control over compliance and has taken measures to improve internal control over compliance by ensuring the EIV system will be properly utilized.
Finding 2024-001
Finding Type: - Immaterial noncompliance with major program requirements - Significant deficiency in internal control over compliance Title and Assistance Listing Number of Federal Program - Supportive Housing for the Elderly - Project Rental Assistance Contract and Capital Advance Finding Resolution Status - In process Information on Universe and Population Size - The total population size is the total number of units of 55. Sample Size Information - Three out of the six sample size Identification of Repeat Finding and Finding Reference Number - N/A Criteria - HUD requires tenant files to utilize the use of EIV, and the Organization should have controls in place to ensure EIV is properly being utilized. Statement of Condition - The Organization failed to maintain the proper EIV documentation. Cause - The Organization failed to maintain the support of EIV for three of the six selected samples. Effect or Potential Effect - The EIV was not properly kept in the tenant file. Auditor Noncompliance Code - S - Internal control deficiency Reporting Views of Responsible Officials - Management agrees with the finding as reported. Recommendation - The Organization should implement internal controls to ensure that the EIV system is properly utilized and saved in the tenant files. Auditor’s Summary of the Auditee’s Comments on the Findings and Recommendations - Management agrees with the finding as reported and has taken measures to improve internal control over compliance by ensuring the EIV system will be properly utilized. Response Indicator - Agree Response - Management acknowledges the significant deficiency in internal control over compliance and has taken measures to improve internal control over compliance by ensuring the EIV system will be properly utilized.