Audit 37873

FY End
2022-07-31
Total Expended
$1.39M
Findings
4
Programs
2

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
39586 2022-001 Significant Deficiency Yes P
39587 2022-002 Significant Deficiency - N
616028 2022-001 Significant Deficiency Yes P
616029 2022-002 Significant Deficiency - N

Contacts

Name Title Type
SBJVKBMM4AE7 Bonnie Shook Auditee
4192276802 Jeremy J. Wilson Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: The schedule of expenditures of federal awards is prepared on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Corporation has elected to not use the 10% de minimis cost rate. MORTGAGE INSURANCE FOR THE PURCHASE OR REFINANCING OF EXISTING MULTIFAMILY HOUSING PROJECTS (14.155) - Balances outstanding at the end of the audit period were 1012110.

Finding Details

Statement of condition #2022-001: The Corporation did not file the data collection form SF-SAC as of and for the year ended July 31, 2021 with the Federal Audit Clearinghouse by the required date of April 30, 2022. Criteria: Pursuant to Section 18 of the Regulatory Agreement, non-profit borrowers are to follow audit requirements specified in the OMB Compliance Supplement. The OMB Compliance Supplement requires the data collection form SF-SAC to be filed with the Federal Audit Clearinghouse in a timely manner, as required by 2 CFR 200.512. The required timeframe specified by 2 CFR 200.512 is the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. The deadline to file the data collection form SF-SAC was April 30, 2022. Effect: The Corporation was not in compliance with the Regulatory Agreement or the OMB Compliance Supplement. Cause: Due to administrative delays, the Corporation did not file the data collection form SF-SAC by April 30, 2022. Recommendation: The data collection form SF-SAC should be filed with the Federal Audit Clearinghouse in a timely manner pursuant to the time frame set forth by OMB. Completion date: June 1, 2022 Management's response: Management concurs with the finding and agrees with the recommendation. The data collection form SF-SAC as of and for the year ended July 31, 2021 has been filed with the Federal Audit Clearinghouse. No further action is required.
Statement of condition #2022-002: The required deposit of $15,276, per the July 31, 2021 Computation of Surplus Cash, Distributions and Residual Receipts, was not deposited into the residual receipts fund within 90 days of fiscal year end. Criteria: The Regulatory Agreement requires Surplus Cash, as defined by HUD, to be deposited into a separate residual receipts fund within 90 days of the fiscal year end. Effect: The Corporation was not in compliance with the Regulatory Agreement. Cause: Management did not make the required deposit to the residual receipts fund within 90 days of fiscal year end based on the Computation of Surplus Cash, Distributions and Residual Receipts as of July 31, 2021. Recommendation: Management should monitor the Surplus Cash position and make required deposits to the residual receipts fund within 90 days of fiscal year end. Completion date: May 31, 2022 Management's response: Management concurs with the finding and agrees with the recommendation. Management deposited the $15,276 to the residual receipts fund on May 31, 2022. No further action is required.
Statement of condition #2022-001: The Corporation did not file the data collection form SF-SAC as of and for the year ended July 31, 2021 with the Federal Audit Clearinghouse by the required date of April 30, 2022. Criteria: Pursuant to Section 18 of the Regulatory Agreement, non-profit borrowers are to follow audit requirements specified in the OMB Compliance Supplement. The OMB Compliance Supplement requires the data collection form SF-SAC to be filed with the Federal Audit Clearinghouse in a timely manner, as required by 2 CFR 200.512. The required timeframe specified by 2 CFR 200.512 is the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. The deadline to file the data collection form SF-SAC was April 30, 2022. Effect: The Corporation was not in compliance with the Regulatory Agreement or the OMB Compliance Supplement. Cause: Due to administrative delays, the Corporation did not file the data collection form SF-SAC by April 30, 2022. Recommendation: The data collection form SF-SAC should be filed with the Federal Audit Clearinghouse in a timely manner pursuant to the time frame set forth by OMB. Completion date: June 1, 2022 Management's response: Management concurs with the finding and agrees with the recommendation. The data collection form SF-SAC as of and for the year ended July 31, 2021 has been filed with the Federal Audit Clearinghouse. No further action is required.
Statement of condition #2022-002: The required deposit of $15,276, per the July 31, 2021 Computation of Surplus Cash, Distributions and Residual Receipts, was not deposited into the residual receipts fund within 90 days of fiscal year end. Criteria: The Regulatory Agreement requires Surplus Cash, as defined by HUD, to be deposited into a separate residual receipts fund within 90 days of the fiscal year end. Effect: The Corporation was not in compliance with the Regulatory Agreement. Cause: Management did not make the required deposit to the residual receipts fund within 90 days of fiscal year end based on the Computation of Surplus Cash, Distributions and Residual Receipts as of July 31, 2021. Recommendation: Management should monitor the Surplus Cash position and make required deposits to the residual receipts fund within 90 days of fiscal year end. Completion date: May 31, 2022 Management's response: Management concurs with the finding and agrees with the recommendation. Management deposited the $15,276 to the residual receipts fund on May 31, 2022. No further action is required.