Audit 325962

FY End
2024-06-30
Total Expended
$928,742
Findings
8
Programs
2
Organization: Alaw Odgen Gardens, Inc. (PA)
Year: 2024 Accepted: 2024-10-25

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
503731 2024-002 - - E
503732 2024-002 - - E
503733 2024-003 - - N
503734 2024-003 - - N
1080173 2024-002 - - E
1080174 2024-002 - - E
1080175 2024-003 - - N
1080176 2024-003 - - N

Contacts

Name Title Type
D68QABJKGHS7 Michon Dinwoodie Auditee
2155578414 Jaclyn Winchell 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: ALAW Ogden Gardens, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of ALAW Ogden Gardens, Inc. under programs of the federal government for the year ended June 30, 2024. 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 ALAW Ogden Gardens, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of ALAW Ogden Gardens, Inc.
Title: U.S. Department of Housing and Urban Development Loan Program 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: ALAW Ogden Gardens, Inc. has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. ALAW Ogden Gardens, Inc. has received U.S. Department of Housing and Urban Development direct loans and loans passed through the Philadelphia Redevelopment Authority. The loan balances outstanding at the beginning of the year is included in the federal expenditures presented in the Schedule. ALAW Ogden Gardens, Inc. received no additional loans during the year. The balance of the loans outstanding at June 30, 2024: "See the Notes to the SEFA for chart/table".

Finding Details

Criteria: Under Tenant Application, Eligibility, and Recertification requirements from HUD, management is required to submit monthly HAP vouchers by the tenth day of preceding month for which the request is being made. Condition: Management has been unable to submit monthly HAP vouchers by the required timeline due to significant contract rent increases at the Entity during the year. This required manual review of the HAP vouchers from HUD to be complete prior to being able to submit future HAP vouchers. The following Entity had late HAP vouchers during the year ended June 30, 2024: ALAW Ogden Gardens, Inc. – 10 vouchers late. Cause: Management could not submit HAP vouchers after the contract rent increases since the HAP vouchers required a manual review from HUD. Once the HAP voucher was manually reviewed by HUD, management could begin submitting the previously missed monthly HAP vouchers. Effect or potential effect: A delay in submitting monthly HAP vouchers prevents the Entity from being in compliance with the requirements from HUD. Recommendation: Management should communicate with HUD to determine a plan to get the monthly HAP voucher submissions current. Questioned costs: None identified. Views of responsible officials: For a period of 8 years, management had not sought budget-based rent increases (BBRI) for the Section 811 properties. This caused the properties to not have sufficient cash to operate at breakeven basis. Management addressed the systemic issues that prevented properties from receiving these important increases. For FY24, Management received substantial rent increases from HUD. Because of the percentage increase in this one year, HUD practices require that vouchers need to be reviewed by hand and HUD will only take vouchers one month at a time. This resulted in the late vouchers that you see above. Because we sought a regular annual BBRI in FY25, the late vouchering will not happen again.
Criteria: Under Tenant Application, Eligibility, and Recertification requirements from HUD, management is required to submit monthly HAP vouchers by the tenth day of preceding month for which the request is being made. Condition: Management has been unable to submit monthly HAP vouchers by the required timeline due to significant contract rent increases at the Entity during the year. This required manual review of the HAP vouchers from HUD to be complete prior to being able to submit future HAP vouchers. The following Entity had late HAP vouchers during the year ended June 30, 2024: ALAW Ogden Gardens, Inc. – 10 vouchers late. Cause: Management could not submit HAP vouchers after the contract rent increases since the HAP vouchers required a manual review from HUD. Once the HAP voucher was manually reviewed by HUD, management could begin submitting the previously missed monthly HAP vouchers. Effect or potential effect: A delay in submitting monthly HAP vouchers prevents the Entity from being in compliance with the requirements from HUD. Recommendation: Management should communicate with HUD to determine a plan to get the monthly HAP voucher submissions current. Questioned costs: None identified. Views of responsible officials: For a period of 8 years, management had not sought budget-based rent increases (BBRI) for the Section 811 properties. This caused the properties to not have sufficient cash to operate at breakeven basis. Management addressed the systemic issues that prevented properties from receiving these important increases. For FY24, Management received substantial rent increases from HUD. Because of the percentage increase in this one year, HUD practices require that vouchers need to be reviewed by hand and HUD will only take vouchers one month at a time. This resulted in the late vouchers that you see above. Because we sought a regular annual BBRI in FY25, the late vouchering will not happen again.
Criteria: The Capital Advance Regulatory Agreement requires management to complete monthly deposits of a prescribed amount to the reserves for replacement account. Condition: Monthly deposits to the reserves for replacement account were not completed for the following Entity during the year ended June 30, 2024: ALAW Ogden Gardens, Inc. - four of twelve monthly deposits not completed. Cause: Management did not believe there was adequate operating cash on hand to facilitate the monthly deposits. Effect or potential effect: Not completing monthly deposits prevents the Entity from being in compliance with the requirements from HUD. Recommendation: Management should communicate with HUD to waive monthly deposits to the reserves for replacement account when there is insufficient operating cash to facilitate the deposit. Documentation of this communication should be maintained. Questioned costs: None identified. Views of responsible officials: Subsequent to report issuance management has addressed all shortfalls identified.
Criteria: The Capital Advance Regulatory Agreement requires management to complete monthly deposits of a prescribed amount to the reserves for replacement account. Condition: Monthly deposits to the reserves for replacement account were not completed for the following Entity during the year ended June 30, 2024: ALAW Ogden Gardens, Inc. - four of twelve monthly deposits not completed. Cause: Management did not believe there was adequate operating cash on hand to facilitate the monthly deposits. Effect or potential effect: Not completing monthly deposits prevents the Entity from being in compliance with the requirements from HUD. Recommendation: Management should communicate with HUD to waive monthly deposits to the reserves for replacement account when there is insufficient operating cash to facilitate the deposit. Documentation of this communication should be maintained. Questioned costs: None identified. Views of responsible officials: Subsequent to report issuance management has addressed all shortfalls identified.
Criteria: Under Tenant Application, Eligibility, and Recertification requirements from HUD, management is required to submit monthly HAP vouchers by the tenth day of preceding month for which the request is being made. Condition: Management has been unable to submit monthly HAP vouchers by the required timeline due to significant contract rent increases at the Entity during the year. This required manual review of the HAP vouchers from HUD to be complete prior to being able to submit future HAP vouchers. The following Entity had late HAP vouchers during the year ended June 30, 2024: ALAW Ogden Gardens, Inc. – 10 vouchers late. Cause: Management could not submit HAP vouchers after the contract rent increases since the HAP vouchers required a manual review from HUD. Once the HAP voucher was manually reviewed by HUD, management could begin submitting the previously missed monthly HAP vouchers. Effect or potential effect: A delay in submitting monthly HAP vouchers prevents the Entity from being in compliance with the requirements from HUD. Recommendation: Management should communicate with HUD to determine a plan to get the monthly HAP voucher submissions current. Questioned costs: None identified. Views of responsible officials: For a period of 8 years, management had not sought budget-based rent increases (BBRI) for the Section 811 properties. This caused the properties to not have sufficient cash to operate at breakeven basis. Management addressed the systemic issues that prevented properties from receiving these important increases. For FY24, Management received substantial rent increases from HUD. Because of the percentage increase in this one year, HUD practices require that vouchers need to be reviewed by hand and HUD will only take vouchers one month at a time. This resulted in the late vouchers that you see above. Because we sought a regular annual BBRI in FY25, the late vouchering will not happen again.
Criteria: Under Tenant Application, Eligibility, and Recertification requirements from HUD, management is required to submit monthly HAP vouchers by the tenth day of preceding month for which the request is being made. Condition: Management has been unable to submit monthly HAP vouchers by the required timeline due to significant contract rent increases at the Entity during the year. This required manual review of the HAP vouchers from HUD to be complete prior to being able to submit future HAP vouchers. The following Entity had late HAP vouchers during the year ended June 30, 2024: ALAW Ogden Gardens, Inc. – 10 vouchers late. Cause: Management could not submit HAP vouchers after the contract rent increases since the HAP vouchers required a manual review from HUD. Once the HAP voucher was manually reviewed by HUD, management could begin submitting the previously missed monthly HAP vouchers. Effect or potential effect: A delay in submitting monthly HAP vouchers prevents the Entity from being in compliance with the requirements from HUD. Recommendation: Management should communicate with HUD to determine a plan to get the monthly HAP voucher submissions current. Questioned costs: None identified. Views of responsible officials: For a period of 8 years, management had not sought budget-based rent increases (BBRI) for the Section 811 properties. This caused the properties to not have sufficient cash to operate at breakeven basis. Management addressed the systemic issues that prevented properties from receiving these important increases. For FY24, Management received substantial rent increases from HUD. Because of the percentage increase in this one year, HUD practices require that vouchers need to be reviewed by hand and HUD will only take vouchers one month at a time. This resulted in the late vouchers that you see above. Because we sought a regular annual BBRI in FY25, the late vouchering will not happen again.
Criteria: The Capital Advance Regulatory Agreement requires management to complete monthly deposits of a prescribed amount to the reserves for replacement account. Condition: Monthly deposits to the reserves for replacement account were not completed for the following Entity during the year ended June 30, 2024: ALAW Ogden Gardens, Inc. - four of twelve monthly deposits not completed. Cause: Management did not believe there was adequate operating cash on hand to facilitate the monthly deposits. Effect or potential effect: Not completing monthly deposits prevents the Entity from being in compliance with the requirements from HUD. Recommendation: Management should communicate with HUD to waive monthly deposits to the reserves for replacement account when there is insufficient operating cash to facilitate the deposit. Documentation of this communication should be maintained. Questioned costs: None identified. Views of responsible officials: Subsequent to report issuance management has addressed all shortfalls identified.
Criteria: The Capital Advance Regulatory Agreement requires management to complete monthly deposits of a prescribed amount to the reserves for replacement account. Condition: Monthly deposits to the reserves for replacement account were not completed for the following Entity during the year ended June 30, 2024: ALAW Ogden Gardens, Inc. - four of twelve monthly deposits not completed. Cause: Management did not believe there was adequate operating cash on hand to facilitate the monthly deposits. Effect or potential effect: Not completing monthly deposits prevents the Entity from being in compliance with the requirements from HUD. Recommendation: Management should communicate with HUD to waive monthly deposits to the reserves for replacement account when there is insufficient operating cash to facilitate the deposit. Documentation of this communication should be maintained. Questioned costs: None identified. Views of responsible officials: Subsequent to report issuance management has addressed all shortfalls identified.