FAC Explorer

Audit 404566

FY End
2025-12-31
Total Expended
$1.83M
Findings
2
Programs
1
Organization: Baytown Supportive Housing, INC (MN)
Year: 2025 Accepted: 2026-06-24
Auditor: BAKER MEINZ & ASSOCIATES LTD

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1218330 2025-001 Material Weakness Yes N
1218331 2025-002 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
14.181 SUPPORTIVE HOUSING FOR PERSONS WITH DISABILITIES $177,636 Yes 0

Contacts

Name Title Type
HKZRYK81LMB1 Jeanne Overocker Auditee
6516457271 Brian Baker Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards includes the federal award activity of Baytown Supportive Housing, Inc., HUD Project No. 114-HD010-NP-WPD, 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 Baytown Supportive Housing, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Baytown Supportive Housing, Inc.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Baytown Supportive Housing, Inc. has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
There are no HUD loans in this Project.

Finding Details

Finding 2025-001
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: One of the tenant files tested contained a mathematical error in computing household income in the process of computing the tenant's share of monthly rent. Criteria: Household income should be computed accurately based on information provided by the tenant. Effect: There is no financial effect. Context: A sample of tenant files was selected for testing household income in the process of computing the tenant's share of monthly rent. The test found a calculation that was not in compliance. The non-compliance did not have a financial effect. The details and results of the sample are as follows: Population - 21, Dollars - N/A; Sample - 3, Dollars - N/A; Not in Compliance - 1, $10; Questioned Costs - $10; Cause: There was an error in interpreting some information provided by the tenant during the certification process. Recommendation: The Project should recompute the HUD subsidy and tenant rent for this tenant. Views of Responsible Officials and Planned Corrective Actions: The Project agrees with the finding. Tenant rent will be recomputed and management will adjust a future monthly HUD billing. Total-Department of Housing and Urban Development - $10; Non-compliance code - R
Finding 2025-002
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-002: SECTION 811, ASSISTANCE LISTING NUMBER 14.181 Condition: In 1 of 25 cash disbursements tested, the Project paid the expense of another project under common management. Criteria: The Project should not pay the expenses of another project. Effect: The amount of expenses incorrectly paid was $34 out of a total sample of disbursements of $10,825. Context: A sample of disbursements was selected for testing of compliance. The test found one disbursement that was not in compliance. The non-compliance had a financial effect outlined below. The details and results of the sample are as follows: Population - 221, $309,273; Sample - 25, $10,825; Not in Compliance - 1, $34; Questioned Costs - $34; Cause: The Project mistakenly paid an invoice of another project under common management. Recommendation: The Project should carefully review invoices before payment to make sure it only pays the proper amount. Views of Responsible Officials and Planned Corrective Actions: The Project agrees with the finding. The accounts payable staff will be reminded to be careful when entering invoices for payment. Total-Department of Housing and Urban Development - $34; Non-compliance code - R