FAC Explorer

Audit 326005

FY End
2024-06-30
Total Expended
$8.62M
Findings
4
Programs
1
Organization: The Village of Brush Park Manor Paradise Valley (MI)
Year: 2024 Accepted: 2024-10-25
Auditor: Plante & Moran PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
503751 2024-001 Significant Deficiency - E
503752 2024-001 Significant Deficiency - E
1080193 2024-001 Significant Deficiency - E
1080194 2024-001 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
14.157 Supportive Housing for the Elderly $8.26M Yes 1

Contacts

Name Title Type
SHPHT62Z23C4 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 Brush Park Senior Housing Development Corporation d/b/a The Village of Brush Park Manor Paradise Valley 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 14.157, 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, which is 113. Sample Size Information A total of 2 out of the 12 samples Identification of Repeat Finding and Finding Reference Number N/A Criteria HUD requires tenant files to be maintained to support tenant eligibility and for the Organization to utilize EIV, including having controls in place to ensure EIV is being properly utilized. Statement of Condition The Organization failed to maintain the proper EIV and tenant file documentation. Cause The Organization failed to maintain the proper EIV document to one of the tenants tested and could not provide tenant file information related to another tenant. Effect or Potential Effect EIV was not properly kept within the tenant file, and tenant eligibility could not be supported. Auditor Noncompliance Code S Internal control deficiency Reporting Views of Responsible Officials Management will implement internal control procedures to ensure that the EIV system is properly utilized and tenant files are properly maintained to document the tenant's eligibility. Recommendation Management should implement proper procedures and controls to ensure EIV is properly utilized and tenant file information is properly maintained to support tenant eligibility. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations Management acknowledges the noncompliance and related internal control deficiency over compliance and will implement proper procedures and controls to ensure EIV is properly utilized and tenant file information is properly maintained to support tenant eligibility. Response Indicator Agree
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 14.157, 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, which is 113. Sample Size Information A total of 2 out of the 12 samples Identification of Repeat Finding and Finding Reference Number N/A Criteria HUD requires tenant files to be maintained to support tenant eligibility and for the Organization to utilize EIV, including having controls in place to ensure EIV is being properly utilized. Statement of Condition The Organization failed to maintain the proper EIV and tenant file documentation. Cause The Organization failed to maintain the proper EIV document to one of the tenants tested and could not provide tenant file information related to another tenant. Effect or Potential Effect EIV was not properly kept within the tenant file, and tenant eligibility could not be supported. Auditor Noncompliance Code S Internal control deficiency Reporting Views of Responsible Officials Management will implement internal control procedures to ensure that the EIV system is properly utilized and tenant files are properly maintained to document the tenant's eligibility. Recommendation Management should implement proper procedures and controls to ensure EIV is properly utilized and tenant file information is properly maintained to support tenant eligibility. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations Management acknowledges the noncompliance and related internal control deficiency over compliance and will implement proper procedures and controls to ensure EIV is properly utilized and tenant file information is properly maintained to support tenant eligibility. Response Indicator Agree
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 14.157, 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, which is 113. Sample Size Information A total of 2 out of the 12 samples Identification of Repeat Finding and Finding Reference Number N/A Criteria HUD requires tenant files to be maintained to support tenant eligibility and for the Organization to utilize EIV, including having controls in place to ensure EIV is being properly utilized. Statement of Condition The Organization failed to maintain the proper EIV and tenant file documentation. Cause The Organization failed to maintain the proper EIV document to one of the tenants tested and could not provide tenant file information related to another tenant. Effect or Potential Effect EIV was not properly kept within the tenant file, and tenant eligibility could not be supported. Auditor Noncompliance Code S Internal control deficiency Reporting Views of Responsible Officials Management will implement internal control procedures to ensure that the EIV system is properly utilized and tenant files are properly maintained to document the tenant's eligibility. Recommendation Management should implement proper procedures and controls to ensure EIV is properly utilized and tenant file information is properly maintained to support tenant eligibility. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations Management acknowledges the noncompliance and related internal control deficiency over compliance and will implement proper procedures and controls to ensure EIV is properly utilized and tenant file information is properly maintained to support tenant eligibility. Response Indicator Agree
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 14.157, 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, which is 113. Sample Size Information A total of 2 out of the 12 samples Identification of Repeat Finding and Finding Reference Number N/A Criteria HUD requires tenant files to be maintained to support tenant eligibility and for the Organization to utilize EIV, including having controls in place to ensure EIV is being properly utilized. Statement of Condition The Organization failed to maintain the proper EIV and tenant file documentation. Cause The Organization failed to maintain the proper EIV document to one of the tenants tested and could not provide tenant file information related to another tenant. Effect or Potential Effect EIV was not properly kept within the tenant file, and tenant eligibility could not be supported. Auditor Noncompliance Code S Internal control deficiency Reporting Views of Responsible Officials Management will implement internal control procedures to ensure that the EIV system is properly utilized and tenant files are properly maintained to document the tenant's eligibility. Recommendation Management should implement proper procedures and controls to ensure EIV is properly utilized and tenant file information is properly maintained to support tenant eligibility. Auditor's Summary of the Auditee's Comments on the Findings and Recommendations Management acknowledges the noncompliance and related internal control deficiency over compliance and will implement proper procedures and controls to ensure EIV is properly utilized and tenant file information is properly maintained to support tenant eligibility. Response Indicator Agree