FAC Explorer

Audit 338985

FY End
2024-09-30
Total Expended
$4.36M
Findings
8
Programs
1
Organization: Mattapan Center for Life, Inc. 023-Ee-037 (MA)
Year: 2024 Accepted: 2025-01-21
Auditor: Cohenreznick

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
519796 2024-001 Material Weakness - E
519797 2024-002 Material Weakness - E
519798 2024-001 Material Weakness - E
519799 2024-002 Material Weakness - E
1096238 2024-001 Material Weakness - E
1096239 2024-002 Material Weakness - E
1096240 2024-001 Material Weakness - E
1096241 2024-002 Material Weakness - E

Programs

ALN Program Spent Major Findings
14.157 Supportive Housing for the Elderly $531,506 Yes 2

Contacts

Name Title Type
MTZNH6DCQWE7 Roger Colby Auditee
6172394432 Ronald Walker 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, as applicable, the cost principles contained in OMB Circular A-122, "Cost Principles for Non-Profit Organizations", and 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: Mattapan Center for Life, 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 (the "Schedule") includes the federal award activity of Mattapan Center for Life, Inc., HUD Project No. 023-EH-037, under programs of the federal government for the year ended September 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 Mattapan Center for Life, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Mattapan Center for Life, Inc. For the year ended September 30, 2024, no awards were passed through to subrecipients.
Title: Loan/ loan guanrantee outstanding balances Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in OMB Circular A-122, "Cost Principles for Non-Profit Organizations", and 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: Mattapan Center for Life, Inc. has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Mattapan Center for Life, Inc. has received a U.S. Department of Housing and Urban Development direct loan under Section 202 of the National Housing Act. The loan balance outstanding at the beginning of the year is included in the federal expenditures presented in the Schedule. Mattapan Center for Life, Inc. received no additional loans during the year. The balance of the loan outstanding at September 30, 2024 consists of:

Finding Details

Finding 2024-001
In connection with our lease file testing, we noted that two existing tenant files out of the five existing tenant files tested did not have the EIV completed timely for the most recent annual recertification. Additionally, we noted that three existing tenant files out of the five existing tenant files tested had the annual recertification signed late by management.
Finding 2024-002
During the year ended September 30, 2024, the project did not make three required monthly deposits to the replacement reserve in the amount of $11,294. The project is required to make monthly deposits to the reserve in the amount of $3,765.
Finding 2024-001
In connection with our lease file testing, we noted that two existing tenant files out of the five existing tenant files tested did not have the EIV completed timely for the most recent annual recertification. Additionally, we noted that three existing tenant files out of the five existing tenant files tested had the annual recertification signed late by management.
Finding 2024-002
During the year ended September 30, 2024, the project did not make three required monthly deposits to the replacement reserve in the amount of $11,294. The project is required to make monthly deposits to the reserve in the amount of $3,765.
Finding 2024-001
In connection with our lease file testing, we noted that two existing tenant files out of the five existing tenant files tested did not have the EIV completed timely for the most recent annual recertification. Additionally, we noted that three existing tenant files out of the five existing tenant files tested had the annual recertification signed late by management.
Finding 2024-002
During the year ended September 30, 2024, the project did not make three required monthly deposits to the replacement reserve in the amount of $11,294. The project is required to make monthly deposits to the reserve in the amount of $3,765.
Finding 2024-001
In connection with our lease file testing, we noted that two existing tenant files out of the five existing tenant files tested did not have the EIV completed timely for the most recent annual recertification. Additionally, we noted that three existing tenant files out of the five existing tenant files tested had the annual recertification signed late by management.
Finding 2024-002
During the year ended September 30, 2024, the project did not make three required monthly deposits to the replacement reserve in the amount of $11,294. The project is required to make monthly deposits to the reserve in the amount of $3,765.