FAC Explorer

Audit 355914

FY End
2024-06-30
Total Expended
$3.34M
Findings
10
Programs
6
Organization: Comhar, Inc. and Affiliates (PA)
Year: 2024 Accepted: 2025-05-09
Auditor: Withum Smith+brown PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
559998 2024-001 Significant Deficiency - N
559999 2024-001 Significant Deficiency - N
560000 2024-001 Significant Deficiency - N
560001 2024-001 Significant Deficiency - N
560002 2024-001 Significant Deficiency - N
1136440 2024-001 Significant Deficiency - N
1136441 2024-001 Significant Deficiency - N
1136442 2024-001 Significant Deficiency - N
1136443 2024-001 Significant Deficiency - N
1136444 2024-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.181 Special Education-Grants for Infants and Families $700,000 - 0
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $550,000 - 0
14.235 Supportive Housing Program $501,640 - 0
14.157 Supportive Housing for the Elderly $80,621 Yes 1
93.667 Social Services Block Grant $56,194 - 0
14.195 Project-Based Rental Assistance (pbra) $44,820 - 0

Contacts

Name Title Type
KAR4UBJQXVH5 Tyrone Howell Auditee
2152033049 Eric M Strauss Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: The accompanying Schedule is presented using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). 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. De Minimis Rate Used: N Rate Explanation: The Group 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, state and city awards (the "Schedule") includes the federal, state and city award activity of COMHAR, Inc. and Affiliates (the “Group”) under programs of the federal, state and city governments for the year ended June 30, 2024. All awards received directly from federal, state or city agencies as well as awards passed through other governmental agencies are presented on the Schedule. 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") and the City of Philadelphia Subrecipient Audit Guide. Because the Schedule presents only a selected portion of the operations of the Group, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Group.
Title: PASS THROUGH AWARDS TO SUBRECIPIENTS Accounting Policies: The accompanying Schedule is presented using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). 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. De Minimis Rate Used: N Rate Explanation: The Group has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The Group had no awards that were passed through to subrecipients during the year ended June 30, 2024.
Title: U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT LOAN PROGRAM Accounting Policies: The accompanying Schedule is presented using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). 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. De Minimis Rate Used: N Rate Explanation: The Group has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The Group has received U.S. Department of Housing and Urban Development direct loans. The loan balance outstanding at the beginning of the year is included in the schedule of expenditures of federal, state and city awards. The Group received no additional loans during the year. The activity of the loans during the years ended June 30, 2024 and 2023 is as follows:

Finding Details

Finding 2024-001
Criteria: The provision of the HUD Regulatory Agreements require the Group establish and maintain replacement reserve funds for each project in a separate interest-bearing bank account and deposit an identical amount on a monthly basis, as stated in each project’s most recent HUD 9250 which includes any changes in monthly deposits. Condition and Context: During the testing performed over the five HUD projects and related replacement reserve required monthly deposits, we noted that lump sum deposits for each project were made during the months of October and November to the replacement reserve account instead of monthly deposits being made, as required by HUD. In addition, we noted that the total annual deposit to the replacement reserve for one project was under deposited by $23. Effect or Potential Effect: The Group is not in compliance with HUD Regulatory Agreements. Cause: Administrative oversight on the part of the Group's management resulted in the items noted above. Questioned Costs: None Recommendations: We recommend the Group comply with their HUD Regulatory Agreements and implement appropriate processes and internal controls, including an independent monthly review, to identify the correct monthly replacement reserve amount for each project and make those deposits monthly in accordance with federal requirements. View of Responsible Officials: The Group agrees with this finding. The retroactive deposit for underpayment to the replacement reserve will be deposited and monthly deposits will be made monthly moving forward effective May 1, 2025.
Finding 2024-001
Criteria: The provision of the HUD Regulatory Agreements require the Group establish and maintain replacement reserve funds for each project in a separate interest-bearing bank account and deposit an identical amount on a monthly basis, as stated in each project’s most recent HUD 9250 which includes any changes in monthly deposits. Condition and Context: During the testing performed over the five HUD projects and related replacement reserve required monthly deposits, we noted that lump sum deposits for each project were made during the months of October and November to the replacement reserve account instead of monthly deposits being made, as required by HUD. In addition, we noted that the total annual deposit to the replacement reserve for one project was under deposited by $23. Effect or Potential Effect: The Group is not in compliance with HUD Regulatory Agreements. Cause: Administrative oversight on the part of the Group's management resulted in the items noted above. Questioned Costs: None Recommendations: We recommend the Group comply with their HUD Regulatory Agreements and implement appropriate processes and internal controls, including an independent monthly review, to identify the correct monthly replacement reserve amount for each project and make those deposits monthly in accordance with federal requirements. View of Responsible Officials: The Group agrees with this finding. The retroactive deposit for underpayment to the replacement reserve will be deposited and monthly deposits will be made monthly moving forward effective May 1, 2025.
Finding 2024-001
Criteria: The provision of the HUD Regulatory Agreements require the Group establish and maintain replacement reserve funds for each project in a separate interest-bearing bank account and deposit an identical amount on a monthly basis, as stated in each project’s most recent HUD 9250 which includes any changes in monthly deposits. Condition and Context: During the testing performed over the five HUD projects and related replacement reserve required monthly deposits, we noted that lump sum deposits for each project were made during the months of October and November to the replacement reserve account instead of monthly deposits being made, as required by HUD. In addition, we noted that the total annual deposit to the replacement reserve for one project was under deposited by $23. Effect or Potential Effect: The Group is not in compliance with HUD Regulatory Agreements. Cause: Administrative oversight on the part of the Group's management resulted in the items noted above. Questioned Costs: None Recommendations: We recommend the Group comply with their HUD Regulatory Agreements and implement appropriate processes and internal controls, including an independent monthly review, to identify the correct monthly replacement reserve amount for each project and make those deposits monthly in accordance with federal requirements. View of Responsible Officials: The Group agrees with this finding. The retroactive deposit for underpayment to the replacement reserve will be deposited and monthly deposits will be made monthly moving forward effective May 1, 2025.
Finding 2024-001
Criteria: The provision of the HUD Regulatory Agreements require the Group establish and maintain replacement reserve funds for each project in a separate interest-bearing bank account and deposit an identical amount on a monthly basis, as stated in each project’s most recent HUD 9250 which includes any changes in monthly deposits. Condition and Context: During the testing performed over the five HUD projects and related replacement reserve required monthly deposits, we noted that lump sum deposits for each project were made during the months of October and November to the replacement reserve account instead of monthly deposits being made, as required by HUD. In addition, we noted that the total annual deposit to the replacement reserve for one project was under deposited by $23. Effect or Potential Effect: The Group is not in compliance with HUD Regulatory Agreements. Cause: Administrative oversight on the part of the Group's management resulted in the items noted above. Questioned Costs: None Recommendations: We recommend the Group comply with their HUD Regulatory Agreements and implement appropriate processes and internal controls, including an independent monthly review, to identify the correct monthly replacement reserve amount for each project and make those deposits monthly in accordance with federal requirements. View of Responsible Officials: The Group agrees with this finding. The retroactive deposit for underpayment to the replacement reserve will be deposited and monthly deposits will be made monthly moving forward effective May 1, 2025.
Finding 2024-001
Criteria: The provision of the HUD Regulatory Agreements require the Group establish and maintain replacement reserve funds for each project in a separate interest-bearing bank account and deposit an identical amount on a monthly basis, as stated in each project’s most recent HUD 9250 which includes any changes in monthly deposits. Condition and Context: During the testing performed over the five HUD projects and related replacement reserve required monthly deposits, we noted that lump sum deposits for each project were made during the months of October and November to the replacement reserve account instead of monthly deposits being made, as required by HUD. In addition, we noted that the total annual deposit to the replacement reserve for one project was under deposited by $23. Effect or Potential Effect: The Group is not in compliance with HUD Regulatory Agreements. Cause: Administrative oversight on the part of the Group's management resulted in the items noted above. Questioned Costs: None Recommendations: We recommend the Group comply with their HUD Regulatory Agreements and implement appropriate processes and internal controls, including an independent monthly review, to identify the correct monthly replacement reserve amount for each project and make those deposits monthly in accordance with federal requirements. View of Responsible Officials: The Group agrees with this finding. The retroactive deposit for underpayment to the replacement reserve will be deposited and monthly deposits will be made monthly moving forward effective May 1, 2025.
Finding 2024-001
Criteria: The provision of the HUD Regulatory Agreements require the Group establish and maintain replacement reserve funds for each project in a separate interest-bearing bank account and deposit an identical amount on a monthly basis, as stated in each project’s most recent HUD 9250 which includes any changes in monthly deposits. Condition and Context: During the testing performed over the five HUD projects and related replacement reserve required monthly deposits, we noted that lump sum deposits for each project were made during the months of October and November to the replacement reserve account instead of monthly deposits being made, as required by HUD. In addition, we noted that the total annual deposit to the replacement reserve for one project was under deposited by $23. Effect or Potential Effect: The Group is not in compliance with HUD Regulatory Agreements. Cause: Administrative oversight on the part of the Group's management resulted in the items noted above. Questioned Costs: None Recommendations: We recommend the Group comply with their HUD Regulatory Agreements and implement appropriate processes and internal controls, including an independent monthly review, to identify the correct monthly replacement reserve amount for each project and make those deposits monthly in accordance with federal requirements. View of Responsible Officials: The Group agrees with this finding. The retroactive deposit for underpayment to the replacement reserve will be deposited and monthly deposits will be made monthly moving forward effective May 1, 2025.
Finding 2024-001
Criteria: The provision of the HUD Regulatory Agreements require the Group establish and maintain replacement reserve funds for each project in a separate interest-bearing bank account and deposit an identical amount on a monthly basis, as stated in each project’s most recent HUD 9250 which includes any changes in monthly deposits. Condition and Context: During the testing performed over the five HUD projects and related replacement reserve required monthly deposits, we noted that lump sum deposits for each project were made during the months of October and November to the replacement reserve account instead of monthly deposits being made, as required by HUD. In addition, we noted that the total annual deposit to the replacement reserve for one project was under deposited by $23. Effect or Potential Effect: The Group is not in compliance with HUD Regulatory Agreements. Cause: Administrative oversight on the part of the Group's management resulted in the items noted above. Questioned Costs: None Recommendations: We recommend the Group comply with their HUD Regulatory Agreements and implement appropriate processes and internal controls, including an independent monthly review, to identify the correct monthly replacement reserve amount for each project and make those deposits monthly in accordance with federal requirements. View of Responsible Officials: The Group agrees with this finding. The retroactive deposit for underpayment to the replacement reserve will be deposited and monthly deposits will be made monthly moving forward effective May 1, 2025.
Finding 2024-001
Criteria: The provision of the HUD Regulatory Agreements require the Group establish and maintain replacement reserve funds for each project in a separate interest-bearing bank account and deposit an identical amount on a monthly basis, as stated in each project’s most recent HUD 9250 which includes any changes in monthly deposits. Condition and Context: During the testing performed over the five HUD projects and related replacement reserve required monthly deposits, we noted that lump sum deposits for each project were made during the months of October and November to the replacement reserve account instead of monthly deposits being made, as required by HUD. In addition, we noted that the total annual deposit to the replacement reserve for one project was under deposited by $23. Effect or Potential Effect: The Group is not in compliance with HUD Regulatory Agreements. Cause: Administrative oversight on the part of the Group's management resulted in the items noted above. Questioned Costs: None Recommendations: We recommend the Group comply with their HUD Regulatory Agreements and implement appropriate processes and internal controls, including an independent monthly review, to identify the correct monthly replacement reserve amount for each project and make those deposits monthly in accordance with federal requirements. View of Responsible Officials: The Group agrees with this finding. The retroactive deposit for underpayment to the replacement reserve will be deposited and monthly deposits will be made monthly moving forward effective May 1, 2025.
Finding 2024-001
Criteria: The provision of the HUD Regulatory Agreements require the Group establish and maintain replacement reserve funds for each project in a separate interest-bearing bank account and deposit an identical amount on a monthly basis, as stated in each project’s most recent HUD 9250 which includes any changes in monthly deposits. Condition and Context: During the testing performed over the five HUD projects and related replacement reserve required monthly deposits, we noted that lump sum deposits for each project were made during the months of October and November to the replacement reserve account instead of monthly deposits being made, as required by HUD. In addition, we noted that the total annual deposit to the replacement reserve for one project was under deposited by $23. Effect or Potential Effect: The Group is not in compliance with HUD Regulatory Agreements. Cause: Administrative oversight on the part of the Group's management resulted in the items noted above. Questioned Costs: None Recommendations: We recommend the Group comply with their HUD Regulatory Agreements and implement appropriate processes and internal controls, including an independent monthly review, to identify the correct monthly replacement reserve amount for each project and make those deposits monthly in accordance with federal requirements. View of Responsible Officials: The Group agrees with this finding. The retroactive deposit for underpayment to the replacement reserve will be deposited and monthly deposits will be made monthly moving forward effective May 1, 2025.
Finding 2024-001
Criteria: The provision of the HUD Regulatory Agreements require the Group establish and maintain replacement reserve funds for each project in a separate interest-bearing bank account and deposit an identical amount on a monthly basis, as stated in each project’s most recent HUD 9250 which includes any changes in monthly deposits. Condition and Context: During the testing performed over the five HUD projects and related replacement reserve required monthly deposits, we noted that lump sum deposits for each project were made during the months of October and November to the replacement reserve account instead of monthly deposits being made, as required by HUD. In addition, we noted that the total annual deposit to the replacement reserve for one project was under deposited by $23. Effect or Potential Effect: The Group is not in compliance with HUD Regulatory Agreements. Cause: Administrative oversight on the part of the Group's management resulted in the items noted above. Questioned Costs: None Recommendations: We recommend the Group comply with their HUD Regulatory Agreements and implement appropriate processes and internal controls, including an independent monthly review, to identify the correct monthly replacement reserve amount for each project and make those deposits monthly in accordance with federal requirements. View of Responsible Officials: The Group agrees with this finding. The retroactive deposit for underpayment to the replacement reserve will be deposited and monthly deposits will be made monthly moving forward effective May 1, 2025.