FAC Explorer

Audit 35917

FY End
2022-12-31
Total Expended
$1.46M
Findings
4
Programs
1
Organization: Arcadia Haven, Inc. 064-Hd103 (LA)
Year: 2022 Accepted: 2023-04-16
Auditor: Tidwell Group LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
31601 2022-001 - Yes P
31602 2022-001 - Yes P
608043 2022-001 - Yes P
608044 2022-001 - Yes P

Programs

ALN Program Spent Major Findings
14.181 Supportive Housing for Persons with Disabilities $1.42M Yes 1

Contacts

Name Title Type
E2K4M5K2V613 Guretta Gray Auditee
3182278693 Xiaohui Jiang Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes thefederal activity of Arcadia Haven, Inc, HUD Project No. 064-HD103, under programs of thefederal government for the year ended December 31, 2022. The information in the Scheduleis presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations(CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance). Because the Schedule presents onlya selected portion of the operations of Arcadia Haven, Inc, it is not intended to and does notpresent the financial position, changes in net assets (deficit), or cash flows of Arcadia Haven,Inc. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following, as applicable, the cost principles contained in OMBCircular A-122, Cost Principles for Non-profit Organizations, and the cost principlescontained in the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: Arcadia Haven, Inc has elected not to use the 10 percent de minimus indirect cost rate asallowed under the Uniform Guidance. SUPPORTIVE HOUSING FOR PERSONS WITH DISABILITIES (14.181) - Balances outstanding at the end of the audit period were 1415900.

Finding Details

Finding 2022-001
Finding No. 2022-1 Criteria Management is required to maintain the project records and agreements in accordance with the Regulatory Agreement and HUD regulations. Condition Arcadia Haven, Inc?s HUD approved Management Agent?s Certification (form HUD- 9839-B) has expired as of December 31, 2022. Questioned Cost There are no questioned costs. Cause The procedures to ensure compliance with HUD regulations regarding maintaining project records and agreements in the required manner were not followed. Auditor Noncompliance Code Z - Other Effect Arcadia Haven, Inc is not in compliance with HUD regulations relating to maintaining the project records and agreements. Recommendation Management should submit a new Management Agent?s Certification to HUD for approval. Views of Responsible Officials Management agrees with the finding and will submit a new Management Agent?s Certification to HUD for approval in a timely manner.
Finding 2022-001
Finding No. 2022-1 Criteria Management is required to maintain the project records and agreements in accordance with the Regulatory Agreement and HUD regulations. Condition Arcadia Haven, Inc?s HUD approved Management Agent?s Certification (form HUD- 9839-B) has expired as of December 31, 2022. Questioned Cost There are no questioned costs. Cause The procedures to ensure compliance with HUD regulations regarding maintaining project records and agreements in the required manner were not followed. Auditor Noncompliance Code Z - Other Effect Arcadia Haven, Inc is not in compliance with HUD regulations relating to maintaining the project records and agreements. Recommendation Management should submit a new Management Agent?s Certification to HUD for approval. Views of Responsible Officials Management agrees with the finding and will submit a new Management Agent?s Certification to HUD for approval in a timely manner.
Finding 2022-001
Finding No. 2022-1 Criteria Management is required to maintain the project records and agreements in accordance with the Regulatory Agreement and HUD regulations. Condition Arcadia Haven, Inc?s HUD approved Management Agent?s Certification (form HUD- 9839-B) has expired as of December 31, 2022. Questioned Cost There are no questioned costs. Cause The procedures to ensure compliance with HUD regulations regarding maintaining project records and agreements in the required manner were not followed. Auditor Noncompliance Code Z - Other Effect Arcadia Haven, Inc is not in compliance with HUD regulations relating to maintaining the project records and agreements. Recommendation Management should submit a new Management Agent?s Certification to HUD for approval. Views of Responsible Officials Management agrees with the finding and will submit a new Management Agent?s Certification to HUD for approval in a timely manner.
Finding 2022-001
Finding No. 2022-1 Criteria Management is required to maintain the project records and agreements in accordance with the Regulatory Agreement and HUD regulations. Condition Arcadia Haven, Inc?s HUD approved Management Agent?s Certification (form HUD- 9839-B) has expired as of December 31, 2022. Questioned Cost There are no questioned costs. Cause The procedures to ensure compliance with HUD regulations regarding maintaining project records and agreements in the required manner were not followed. Auditor Noncompliance Code Z - Other Effect Arcadia Haven, Inc is not in compliance with HUD regulations relating to maintaining the project records and agreements. Recommendation Management should submit a new Management Agent?s Certification to HUD for approval. Views of Responsible Officials Management agrees with the finding and will submit a new Management Agent?s Certification to HUD for approval in a timely manner.