Audit 351285

FY End

2024-06-30

Total Expended

$2.21M

Findings

4

Programs

1

Organization: Margaret B. MacK Supportive Housing Corporation Hud Proj. #017-Hd038 (CT)

Year: 2024 Accepted: 2025-03-31

Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
546922	2024-001	Significant Deficiency	Yes	N
546923	2024-002	Significant Deficiency	-	A
1123364	2024-001	Significant Deficiency	Yes	N
1123365	2024-002	Significant Deficiency	-	A

ALN	Program	Spent	Major	Findings
14.181	Supportive Housing for Persons with Disabilities	$139,109	Yes	0

Contacts

Name	Title	Type
CCLVJ447VKN6	Angela Westwoord	Auditee
2035622264	Mary Curtiss	Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Margaret B. Mack Supportive Housing Corporation, under programs of the federal government for the year ended June 30, 2024. The information in the 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 the Margaret B. Mack Supportive Housing Corporation, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of Margaret B. Mack Supportive Housing Corporation. Basis of Accounting Expenditures reported on the Schedule are reported on the accrual basis of accounting. For cost-reimbursement awards, 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. For performance-based awards, expenditures reported represent amounts earned. De Minimis Rate Used: N Rate Explanation: Margaret B. Mack Supportive Housing Corporation has elected not to use the 10% de minimis indirect cost rate provided under Section 200.414 of the Uniform Guidance.

Finding Details

Finding 2024-001

Federal Agency: Department of Housing and Urban Development Federal Program Name: Supportive Housing for Persons with Disabilities Listing Number: 14.181 Award Period: 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Department of Housing and Urban Development requires any surplus funds in the project funds account at the end of the fiscal year to be deposited in a federally insured account within 60 days following the end of the fiscal year. Condition: As of June 30, 2023, Margaret B. Mack Supportive Housing Corporation has a surplus cash of $31,588. The required deposit was not made within 60 days following the fiscal year ended June 30, 2023. Questioned Costs: None Context: We reviewed the surplus cash calculation noting that Margaret B. Mack Supportive Housing Corporation has a surplus cash of $31,588 as of June 30, 2023. The surplus cash should have been deposited within 60 days following the end of the fiscal year. Cause: This was an oversight by management. Effect: The required deposit was not made as required by the Department of Housing and Urban Development. Repeat Finding: Yes Recommendation: We recommend management to ensure that required deposits are made 60 days following the fiscal year-end. Views of Responsible Officials: There is no disagreement with the audit finding.

Finding 2024-002

Federal Agency: Department of Housing and Urban Development Federal Program Name: Supportive Housing for Persons with Disabilities Listing Number: 14.181 Award Period: 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Condition: Upon performing testing over payroll disbursements, we noted a discrepancy between the documented hours on the timesheet and the amount billed by the managing agent to the Project. Questioned Costs: None Context: The timesheet for 1 out of 5 payroll disbursements tested did not match the amount billed by the managing agent to the Project. Cause: This was an oversight by management. Effect: Overpayment of payroll to the managing agent. Repeat Finding: No Recommendation: We recommend that management review the amount billed to the Project and compare it to the timesheet to ensure that the amount billed is accurate. Views of Responsible Officials: There is no disagreement with the audit finding.

Finding 2024-001

Federal Agency: Department of Housing and Urban Development Federal Program Name: Supportive Housing for Persons with Disabilities Listing Number: 14.181 Award Period: 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Department of Housing and Urban Development requires any surplus funds in the project funds account at the end of the fiscal year to be deposited in a federally insured account within 60 days following the end of the fiscal year. Condition: As of June 30, 2023, Margaret B. Mack Supportive Housing Corporation has a surplus cash of $31,588. The required deposit was not made within 60 days following the fiscal year ended June 30, 2023. Questioned Costs: None Context: We reviewed the surplus cash calculation noting that Margaret B. Mack Supportive Housing Corporation has a surplus cash of $31,588 as of June 30, 2023. The surplus cash should have been deposited within 60 days following the end of the fiscal year. Cause: This was an oversight by management. Effect: The required deposit was not made as required by the Department of Housing and Urban Development. Repeat Finding: Yes Recommendation: We recommend management to ensure that required deposits are made 60 days following the fiscal year-end. Views of Responsible Officials: There is no disagreement with the audit finding.

Finding 2024-002

Federal Agency: Department of Housing and Urban Development Federal Program Name: Supportive Housing for Persons with Disabilities Listing Number: 14.181 Award Period: 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Condition: Upon performing testing over payroll disbursements, we noted a discrepancy between the documented hours on the timesheet and the amount billed by the managing agent to the Project. Questioned Costs: None Context: The timesheet for 1 out of 5 payroll disbursements tested did not match the amount billed by the managing agent to the Project. Cause: This was an oversight by management. Effect: Overpayment of payroll to the managing agent. Repeat Finding: No Recommendation: We recommend that management review the amount billed to the Project and compare it to the timesheet to ensure that the amount billed is accurate. Views of Responsible Officials: There is no disagreement with the audit finding.