FAC Explorer

Audit 354634

FY End
2024-12-31
Total Expended
$1.42M
Findings
2
Programs
1
Organization: Manchester Supportive Housing, Inc. D/b/a Page Place (PA)
Year: 2024 Accepted: 2025-04-25
Auditor: Baker Tilly US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
555940 2024-001 Significant Deficiency - E
1132382 2024-001 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
14.181 Supportive Housing for Persons with Disabilities $208,116 Yes 1

Contacts

Name Title Type
C4HKJD9RS2M7 Todd Boslau Auditee
4128266030 Thomas Walenchok Auditor
No contacts on file

Notes to SEFA

Title: Basis of Accounting Accounting Policies: 1. Basis of Accounting The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Manchester Supportive Housing, Inc. d/b/a Page Place (the Corporation) and is prepared using the accrual basis of accounting. 2. Relationship to Basic Financial Statements 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). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. 3. Indirect Costs The Corporation has not elected to use the 10% de-minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Corporation has not 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 grant activity of Manchester Supportive Housing, Inc. d/b/a Page Place (the Corporation) and is prepared using the accrual basis of accounting.
Title: Relationship to Basic Financial Statements Accounting Policies: 1. Basis of Accounting The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Manchester Supportive Housing, Inc. d/b/a Page Place (the Corporation) and is prepared using the accrual basis of accounting. 2. Relationship to Basic Financial Statements 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). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. 3. Indirect Costs The Corporation has not elected to use the 10% de-minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Corporation has not elected to use the 10% de-minimis indirect cost rate as allowed under the Uniform Guidance. 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). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: Indirect Costs Accounting Policies: 1. Basis of Accounting The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Manchester Supportive Housing, Inc. d/b/a Page Place (the Corporation) and is prepared using the accrual basis of accounting. 2. Relationship to Basic Financial Statements 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). Therefore, some amounts presented in the Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. 3. Indirect Costs The Corporation has not elected to use the 10% de-minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Corporation has not elected to use the 10% de-minimis indirect cost rate as allowed under the Uniform Guidance. The Corporation has not elected to use the 10% de-minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Federal Program: Supportive Housing for Persons With Disabilities: Section 811 Capital Advance Project Rental Assistance Contract Assistance Listing Number: 14.181 Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agency: N/A Award Number: 033-HH015 Award Year: 2024 Compliance Requirement: Eligibility Questioned Costs: Not Determinable Criteria: The Corporation is required to obtain, confirm, and document income information for each resident in Form HUD-50059 upon move-in and recertification. Condition and Context: The Corporation was found to have an error in the documented income information for one out of three residents selected for testwork. Cause: The Corporation lacks an adequate review process for the resident files to ensure all required information is correct in the resident file. While the majority of required information was present and correct, the error in income amount was not detected in a timely manner. Effect or Potential Effect: As a result of the review process, noncompliance due to error or fraud could occur without being detected and corrected, timely. Recommendation: Management should implement a structured review process for the resident files to ensure they are complete and erroneous information is detected timely. Management's Response: The Corporation will implement a standard review process over the resident files to prevent and detect errors on a timely basis.
Finding 2024-001
Federal Program: Supportive Housing for Persons With Disabilities: Section 811 Capital Advance Project Rental Assistance Contract Assistance Listing Number: 14.181 Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Agency: N/A Award Number: 033-HH015 Award Year: 2024 Compliance Requirement: Eligibility Questioned Costs: Not Determinable Criteria: The Corporation is required to obtain, confirm, and document income information for each resident in Form HUD-50059 upon move-in and recertification. Condition and Context: The Corporation was found to have an error in the documented income information for one out of three residents selected for testwork. Cause: The Corporation lacks an adequate review process for the resident files to ensure all required information is correct in the resident file. While the majority of required information was present and correct, the error in income amount was not detected in a timely manner. Effect or Potential Effect: As a result of the review process, noncompliance due to error or fraud could occur without being detected and corrected, timely. Recommendation: Management should implement a structured review process for the resident files to ensure they are complete and erroneous information is detected timely. Management's Response: The Corporation will implement a standard review process over the resident files to prevent and detect errors on a timely basis.