FAC Explorer

Audit 404114

FY End
2025-12-31
Total Expended
$4.38M
Findings
1
Programs
3
Organization: Senior Citizens Housing Development Corporation of Boston, INC (FL)
Year: 2025 Accepted: 2026-06-18
Auditor: BELLOWS ASSOCIATES P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1217940 2025-002 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY - CAPITAL ADVANCE $3.60M Yes 0
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY - PRAC $451,109 Yes 1
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $326,932 Yes 0

Contacts

Name Title Type
MZ83H9GKNCU3 Irene Phillips Auditee
9548359200 Jennifer Koffman Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of Senior Citizens Housing Development Corporation of Boston, Inc., HUD Project No. 023-EH351, 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 Boston, Inc., 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 Boston, Inc.
Senior Citizens Housing Development Corporation of Boston, Inc. has received a HUD capital advance under Section 202 of the Housing Act. 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 Boston, Inc., received no additional loans during the year. The balance of the capital advance outstanding as of December 31, 2025 was $3,602,200. On December 15, 1993, the Project also entered into an agreement with the City of Boston Public Facilities Department for a grant. The grant balance outstanding at the beginning of the year is included in the federal expenditures presented in the Schedule. The balance of the grant outstanding as of December 31, 2025 was $326,932.

Finding Details

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: Forty-five tenants. Sample Size Information: Five tenants. Identification of Repeat Finding and Finding Reference Number: No. Criteria: HUD regulations require timely collection and retention of all initial and ongoing tenant eligibility documentation. Statement of Condition: Missing documentation in tenant files: • The initial EIV report was not pulled within 90 days of being entered into the TRACS system for four tenants. • Criminal background checks were not done in a timely manner on two tenants. • Form HUD-50059 was not signed or dated by the tenant or owner/agent in one tenant’s file. • The information release form was not signed in one tenant’s file. • Lease addendums were not complete in three tenant files. • No lease was found for one tenant’s file. • The initial housing application was not found in two tenant files. • The waitlist did not document adequate reasoning for skipping over tenants. Cause: The Project did not adequately adhere to HUD regulations for proper tenant eligibility screening and document retention. Effect or Potential Effect: Unable to verify tenant eligibility and cost of assistance may be disallowed. Auditor Non-Compliance Code: R – Section 8 Program Admin. Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor’s recommendation will be adopted. Recommendation: The Project should implement stronger internal controls over the administration of tenant eligibility and file maintenance, inclusive of more rigorous staff training, to ensure HUD regulations are followed timely and accurately. Response Indicator: Agree. Completion Date: 12/31/2026 Response: Staff training has been provided with additional HUD training inclusive of EIV reporting and tenant file maintenance and included in monthly reporting procedures.