FAC Explorer

Audit 342454

FY End
2024-06-30
Total Expended
$21.41M
Findings
2
Programs
1
Organization: Caring Heart Rehabilitation and Nursing Center, INC (PA)
Year: 2024 Accepted: 2025-02-13
Auditor: Hirsch | Dinter & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
523133 2024-001 - Yes N
1099575 2024-001 - Yes N

Programs

ALN Program Spent Major Findings
14.129 Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities $21.41M Yes 1

Contacts

Name Title Type
FJX5R8LEJFU3 Arnold Heinemann Auditee
9148799007 Perry Dinter Auditor
No contacts on file

Notes to SEFA

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 and OMB Circular A-122, Cost Principles for Non-profit Organizations where in certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Caring Heart Rehabilitation and Nursing Center, Inc, Project No. 034-22108 has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Condition: The Project did not comply with HUD’s annual filing requirement prior to the deadline. Criteria: Projects are required to ensure that financial status reports are presented in accordance with the terms of the applicable agreement between the Project and HUD. Context: Audited financial statements are due to HUD and REAC no later than 90 days after the fiscal year end. Cause: Due to a change in software, the annual filing was not completed timely. Effect: Untimely financial reporting. Identification as a Repeat Finding: Yes, see prior audit finding 2023-001. Recommendation: The Project should implement policies and procedures to ensure that annual financial reports are filed prior to deadlines. Amount of Questioned Cost: None Reporting Views of Responsible Officials: Management agrees with the finding and has implemented policies and procedures to ensure that this does not recur. Please refer to management’s corrective action plan. The Project plans to comply for the year ending June 30, 2025.
Finding 2024-001
Condition: The Project did not comply with HUD’s annual filing requirement prior to the deadline. Criteria: Projects are required to ensure that financial status reports are presented in accordance with the terms of the applicable agreement between the Project and HUD. Context: Audited financial statements are due to HUD and REAC no later than 90 days after the fiscal year end. Cause: Due to a change in software, the annual filing was not completed timely. Effect: Untimely financial reporting. Identification as a Repeat Finding: Yes, see prior audit finding 2023-001. Recommendation: The Project should implement policies and procedures to ensure that annual financial reports are filed prior to deadlines. Amount of Questioned Cost: None Reporting Views of Responsible Officials: Management agrees with the finding and has implemented policies and procedures to ensure that this does not recur. Please refer to management’s corrective action plan. The Project plans to comply for the year ending June 30, 2025.