Audit 403039

FY End
2025-06-30
Total Expended
$4.04M
Findings
4
Programs
8
Year: 2025 Accepted: 2026-06-04

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
1216537 2025-003 Material Weakness Yes AB
1216538 2025-004 Material Weakness Yes AB
1216539 2025-003 Material Weakness Yes AB
1216540 2025-004 Material Weakness Yes AB

Programs

ALN Program Spent Major Findings
10.415 RURAL RENTAL HOUSING LOANS $927,312 Yes 0
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $895,965 Yes 0
10.767 INTERMEDIARY RELENDING PROGRAM $625,581 Yes 0
14.195 PROJECT-BASED RENTAL ASSISTANCE (PBRA) $129,812 Yes 0
59.046 MICROLOAN PROGRAM $113,822 Yes 0
17.264 NATIONAL FARMWORKER JOBS PROGRAM $80,082 Yes 2
10.870 RURAL MICROENTREPRENEUR ASSISTANCE PROGRAM $39,990 Yes 0
10.U01 USDA-INTEREST SUBSIDY $12,436 Yes 0

Contacts

Name Title Type
HKJKQBBF1HB1 Barbara Coronado Auditee
5206223553 Paul D Addington, CPA Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of PPEP Microbusiness and Housing Development Corporation under programs of the federal government for the year ended June 30, 2025. 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 PPEP Microbusiness and Housing Development Corporation, it is not intended to and does not present the financial position, changes in net assets, or cash flows of PPEP Microbusiness and Housing Development Corporation.
In the event that the grantor was either unable to or did not confirm the source of federal funds all amounts were assumed to be federal for purposes of the schedule of expenditures of federal awards.
PMHDC has outstanding loans at June 30, 2025 with the following governmental departments: See the Notes to the SEFA for chart/table.
The Agency had program income from the following sources during the year ended June 30, 2025: See the Notes to the SEFA for chart/table.
Major programs are identified in the Summary of Auditor's Results section of the Schedule of Findings and Questioned Costs.
The following data was utilized in order to determine the federal assistance amount for this program: See the Notes to the SEFA for chart/table.
See the Notes to the SEFA for chart/table.
For purposes of classifying federal awards as either Type A or Type B, the following ALN numbers were considered to be clusters: • Economic Development Cluster – Assistance Listing Numbers 11.300 and 11.307 • Section 8 Project-Based Cluster – Assistance Listing Numbers 14.195, 14.249, 14.856
During the fiscal year ended June 30, 2025, the Organization generated $203,476 in program income from rents charged for housing provided under the National Farmworker Jobs Program (ALN 17.264). The program income was recorded and tracked separately in the Organization’s accounting system and used to finance allowable NFJP housing costs of $103,582 in accordance with applicable Federal requirements. At year end, the Organization has a cumulative amount of $417,532 available for future program operations.
During July 2025, the Department of Labor (DOL) conducted an on-site review of several of its grant agreements, for the fiscal year ended June 30, 2025 and prior fiscal years, with the Organization. On March 30, 2026, the Organization received the DOL’s results of its’ monitoring which identified potential questioned costs of $9,424,893 related to the current and prior years grants. The Organization has filed its initial response with DOL and is currently developing additional responses to the findings. In addition, the Organization has engaged legal counsel as it intends to vigorously dispute DOL’s findings and believes the costs were allowable under the agreements or simply require additional documentation. No amount has been accrued as a liability in the accompanying financial statements as the amount that may be ultimately refundable to the DOL, if any, cannot be reasonably estimated at the date of the financial statements.

Finding Details

See the response at Finding 2025-002 for the history of homes purchased under the Department of Labor’s National Farmworkers Jobs Program and administration of the program. The Organization received the results of the July 2025 program monitoring report by the Department of Labor on March 30, 2026. The Organization is currently working to resolve the compliance findings and to provide additional documentation, as requested. Additionally, the Organization is reviewing the monitoring report to determine whether changes to the current grant controls are deemed necessary. In the event that the Department of Labor deems that pre-approval is necessary, adequate pre-obligation workflow procedures will be developed and implemented immediately.
PMHDC contends that it has substantially complied with the purpose of the award and has successfully developed permanent and temporary farm labor rental housing to meet the dire needs of migrant and seasonal farmworkers. The Organization is of the belief that the lack of prior written approval was an administrative oversight, not previously enforced by the Department of Labor, and PMHDC, therefore, vigorously defends its position that no costs should be disallowed.