Audit 337421

FY End
2023-06-30
Total Expended
$768,709
Findings
2
Programs
1
Organization: George Galen Wheeler House INC (RI)
Year: 2023 Accepted: 2025-01-13

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
518973 2023-001 Significant Deficiency Yes C
1095415 2023-001 Significant Deficiency Yes C

Programs

ALN Program Spent Major Findings
14.181 Supportive Housing for Persons with Disabilities $44,409 Yes 1

Contacts

Name Title Type
J62FHLRKWM22 Laura Jaworski Auditee
4014633324 Victoria Sylvia Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of George Galen Wheeler House, Inc. under programs of the federal government for the year ended June 30, 2023. 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 George Galen Wheeler House, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of George Galen Wheeler House, Inc. 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, certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: George Galen Wheeler House, Inc. has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Section 811 Capital Advance Program (14.181)- Balances outstanding at the end of the audit period were $724,300
Title: BASIS OF PRESENTATION Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of George Galen Wheeler House, Inc. under programs of the federal government for the year ended June 30, 2023. 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 George Galen Wheeler House, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of George Galen Wheeler House, Inc. 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, certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: George Galen Wheeler House, Inc. has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of George Galen Wheeler House, Inc. under programs of the federal government for the year ended June 30, 2023. 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 George Galen Wheeler House, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of George Galen Wheeler House, Inc.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of George Galen Wheeler House, Inc. under programs of the federal government for the year ended June 30, 2023. 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 George Galen Wheeler House, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of George Galen Wheeler House, Inc. 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, certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: George Galen Wheeler House, Inc. has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. 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.
Title: INDIRECT COST RATE Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of George Galen Wheeler House, Inc. under programs of the federal government for the year ended June 30, 2023. 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 George Galen Wheeler House, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of George Galen Wheeler House, Inc. 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, certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: George Galen Wheeler House, Inc. has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. George Galen Wheeler House, Inc. has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-001: Section 811 (Repeat of Finding 2022-001) Criteria: No activity was recorded in the designated tenant security deposit cash account during the fiscal year despite tenant turnover at the property, suggesting commingling of funds. Statement of Condition: No documented evidence shows that funds were properly deposited or disbursed from the tenant security deposit cash account as required by the regulatory agreement. Cause: Lack of segregation and proper oversight of tenant security deposit funds. Effect or Potential Effect: Increased risk of financial inaccuracies and regulatory non-compliance. Recommendation: Implement strict segregation of tenant security deposit funds, conduct regular reconciliations, and establish regular record-keeping practices. Management’s Response: We will reconcile our security deposit cash and security deposit liability contra accounts as part of our month-end close process to ensure transactions are recorded properly.
Finding 2023-001: Section 811 (Repeat of Finding 2022-001) Criteria: No activity was recorded in the designated tenant security deposit cash account during the fiscal year despite tenant turnover at the property, suggesting commingling of funds. Statement of Condition: No documented evidence shows that funds were properly deposited or disbursed from the tenant security deposit cash account as required by the regulatory agreement. Cause: Lack of segregation and proper oversight of tenant security deposit funds. Effect or Potential Effect: Increased risk of financial inaccuracies and regulatory non-compliance. Recommendation: Implement strict segregation of tenant security deposit funds, conduct regular reconciliations, and establish regular record-keeping practices. Management’s Response: We will reconcile our security deposit cash and security deposit liability contra accounts as part of our month-end close process to ensure transactions are recorded properly.