FAC Explorer

Audit 35468

FY End
2022-06-30
Total Expended
$5.20M
Findings
2
Programs
3
Organization: Henderson Supportive Housing, Inc. (MN)
Year: 2022 Accepted: 2023-02-28
Auditor: Hinrichs & Associates LTD

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
38770 2022-001 - - B
615212 2022-001 - - B

Programs

ALN Program Spent Major Findings
14.181 Section 811 Capital Advance $4.10M Yes 1
14.239 Home Investment Partnerships Program $1.00M Yes 0
14.181 Prac Assistance $108,393 Yes 0

Contacts

Name Title Type
XANVV6LQSCB1 Chuck Reuter Auditee
6516457271 Bob Baker Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE B SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures 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. Henderson Supportive Housing, Inc. has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
HENDERSON SUPPORTIVE HOUSING, INC. HUD PROJECT NO. 125-HD074 SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED JUNE 30, 2022 C. Findings and Questioned Costs - Major Federal Award Programs Audit Questioned Costs DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: The Project paid the expense of another project under common management. Criteria: The Project should not pay the expenses of another project. Effect: The amount of expenses incorrectly paid was $698. Context: The Accounts and Note Receivable account was tested at June 30, 2022. No sample was tested. Questioned Costs $698 Cause: The Project mistakenly paid an invoice of another project under common management. Recommendation: The Project should carefully review invoices before payment to make sure it pays the correct amount. Views of Responsible Officials and Planned Corrective Actions: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. Total-Department of Housing and Urban Development $698 Non-compliance code - R
Finding 2022-001
HENDERSON SUPPORTIVE HOUSING, INC. HUD PROJECT NO. 125-HD074 SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED JUNE 30, 2022 C. Findings and Questioned Costs - Major Federal Award Programs Audit Questioned Costs DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: The Project paid the expense of another project under common management. Criteria: The Project should not pay the expenses of another project. Effect: The amount of expenses incorrectly paid was $698. Context: The Accounts and Note Receivable account was tested at June 30, 2022. No sample was tested. Questioned Costs $698 Cause: The Project mistakenly paid an invoice of another project under common management. Recommendation: The Project should carefully review invoices before payment to make sure it pays the correct amount. Views of Responsible Officials and Planned Corrective Actions: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. Total-Department of Housing and Urban Development $698 Non-compliance code - R