FAC Explorer

Audit 386834

FY End
2025-06-30
Total Expended
$6.75M
Findings
2
Programs
2
Organization: Senior Citizens Housing Development Corporation of Bell (FL)
Year: 2025 Accepted: 2026-02-11
Auditor: BELLOWS ASSOCIATES P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1173292 2025-001 Material Weakness Yes E
1173293 2025-002 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY - CAPITAL ADVANCE $6.41M Yes 0
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY - PROJECT RENTAL ASSISTANCE CONTRACT (PRAC) $339,540 Yes 2

Contacts

Name Title Type
VW3TAZH36XW5 Irene Phillips Auditee
9548359200 Jennifer R. Koffman Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant activity of Senior Citizens Housing Development Corporation of Bell, operating as Murray Place, HUD Project No. 122-EE017, 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 Bell, 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 Bell.
Senior Citizens Housing Development Corporation of Bell 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 Housing Development Corporation of Bell received no additional loans during the year. The balance of the capital advance outstanding as of June 30, 2025 is $6,411,300.

Finding Details

Finding 2025-001
Finding No. 2025-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Finding Resolution Status: Resolved. Information on Universe Population Size: Three tenants. Sample Size Information: One tenant. Identification of Repeat Finding and Finding Reference Number: Yes, 2024-002. Criteria: As required by HUD regulations the owner must refund the full security deposit plus accrued interest and/or provide the tenant with an itemized list of any unpaid rent, damages to the unit, and an estimated cost for repair, along with a statement of the tenant’s rights under state laws within 21 days from moveout. Statement of Condition: The Project refunded the security deposit 50 days after thetenant moved out, which is beyond the 21 day state requirement. Cause: The Project did not follow the state requirement for refunding security deposits within 21 days from tenant move-out. Effect or Potential Effect: The tenant was given their security deposit refund late, causing the Project to be noncompliant with state requirements. Auditor Non-Compliance Code: M – Security Deposits Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor’s recommendations have been adopted. Recommendation: The Project should refund security deposits timely. Response Indicator: Agree. Completion Date: 2/19/2025 Response: Staff training has been provided and included in monthly reporting procedures. A system glitch caused the delay.
Finding 2025-002
Finding No. 2025-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Finding Resolution Status: Unresolved. Information on Universe Population Size: Seventy-two tenants. Sample Size Information: Ten tenants. Identification of Repeat Finding and Finding Reference Number: No. Criteria: HUD regulations require all initial and ongoing tenant eligibility documentation to be obtained timely and maintained during tenancy. Statement of Condition: Four tenant files did not contain verification of tenant’s annual income through the use of EIV reports. 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 tenant eligibility is verified in a timely manner and tenant files are 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 reporting procedures.