FAC Explorer

Audit 382986

FY End
2025-06-30
Total Expended
$6.91M
Findings
1
Programs
1
Organization: Senior Citizens Housing Development Corporation of Los Angeles (FL)
Year: 2025 Accepted: 2026-01-21
Auditor: BELLOWS ASSOCIATES P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1169824 2025-001 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY $393,296 Yes 1

Contacts

Name Title Type
MJXLJ7N5N8N1 Irene Phillips Auditee
9548359200 Jennifer R. Koffman Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Senior Citizens Housing Development Corporation of Los Angeles, operating as Steel Plaza Apartments, HUD Project No. 122-EE022, and is presented on the accrual basis of accounting. 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). Because the Schedule presents only a selected portion of the operations of Senior Citizens Housing Development Corporation of Los Angeles, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Senior Citizens Housing Development Corporation of Los Angeles.
Senior Citizens Housing Development Corporation of Los Angeles has received a HUD capital advance under Section 202 of the Housing Act of 1959. The capital advance balance outstanding at the beginning of the year is included in the federal expenditures presented in the Schedule. Senior Citizens Development Corporation of Los Angeles received no additional loans during the year. The balance of the capital advance outstanding as of June 30, 2025 is $6,514,200.

Finding Details

Finding 2025-001
FINDING No. 2025-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Finding Resolution Status: Unresolved. Information on Universe Population Size: Sixty-five tenants. Sample Size Information: Ten tenants. Identification of Repeat Finding and Finding Reference Number: No. Criteria: HUD regulation requires all initial and ongoing tenant eligibility documentation to be obtained timely and maintained during tenancy. Statement of Condition: Missing documentation in tenant files: One tenant’s application; Two tenants’ initial EIV reports; Two tenants’ background checks. Cause: The Project did not obtain and/or maintain appropriate tenant eligibility documentation as required by HUD. Effect or Potential Effect: Unable to verify tenant eligibility and cost of assistance may be disallowed. Auditor Non-Compliance Code: R – Section 8 Program Administration. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor’s recommendations will be adopted. Recommendation: The Project should implement procedures to ensure that initial eligibility is verified and supporting documentation is obtained timely and properly maintained. Response Indicator: Agree. Completion Date: 06/30/2026 Response: Staff training has been provided with additional HUD training inclusive of EIV reporting and tenant file maintenance and included in monthly report procedures.