FAC Explorer

Audit 406018

FY End
2025-09-30
Total Expended
$2.50M
Findings
1
Programs
2
Organization: Senior Citizens Housing Development Corporation of Ville Platte (FL)
Year: 2025 Accepted: 2026-06-30
Auditor: BELLOWS ASSOCIATES P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1221765 2025-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
14.157 Section 202 Supportive Housing for the Elderly - Capital Advance $2.06M Yes 0
14.157 Project Rental Assistance Contract $438,025 Yes 1

Contacts

Name Title Type
H4AHATSQU178 Irene Phillips Auditee
9548359200 Jennifer R. Koffman Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards includes the federal grant activity of Senior Citizens Housing Development Corporation of Ville Platte, operating as Chateau des Amis, HUD Project No. 064-EE015 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 Ville Platte, 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 Ville Platte.
Senior Citizens Housing Development Corporation of Ville Platte has received a HUD capital advance under Section 202 of the National 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 Ville Platte received no additional loans during the year. The balance of the capital advance outstanding as of September 30, 2025 was $2,059,168.

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: Utility costs. Sample Size Information: Annual utility allowance analysis. Identification of Repeat Finding and Finding Reference Number: No. Criteria: HUD regulations require the owner to submit an analysis of any utility allowances with supporting documentation, make an annual review of tenant utility allowances to determine their reasonableness, and adjust the allowances, when appropriate. Statement of Condition: The Project was unable to provide the utility allowance analysis performed supporting the current utility allowance amount. Cause: The Project was not able to locate the utility allowance analysis performed. Effect or Potential Effect: Unable to verify the accuracy and reasonableness of the utility allowance amount. 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 for compliance with all HUD regulations and ensure that all supporting documents are appropriately retained. Response Indicator: Agree. Completion Date: 9/30/2026 Response:Management has implemented procedures to ensure compliance with HUD requirements related to utility allowances and document retention. The Project will perform and document an annual utility allowance review and analysis in accordance with HUD regulations. Supporting documentation used in the analysis, including utility rate information and calculation worksheets, will be maintained in the Project's compliance files and retained in accordance with HUD record-retention requirements. Management has also established procedures to ensure that all compliance-related documentation is properly organized, reviewed, and retained to support future audits and monitoring reviews. Responsibility for maintaining the utility allowance analysis and related supporting documentation has been assigned to designated management personnel, and periodic reviews will be performed to verify that required records are complete and accessible. These corrective actions are expected to be fully implemented by September 30, 2026.