FAC Explorer

Audit 4083

FY End
2023-06-30
Total Expended
$3.84M
Findings
2
Programs
1
Organization: Girard Lutheran Housing Corporation (PA)
Year: 2023 Accepted: 2023-11-27
Auditor: Cliftonlarsonallen

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
2389 2023-001 Significant Deficiency - P
578831 2023-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
14.157 Supportive Housing for the Elderly $158,417 Yes 1

Contacts

Name Title Type
M9JYW22SJGK3 Jeffrey Carraway Auditee
7247422246 Kyle Bowers Auditor
No contacts on file

Notes to SEFA

Title: HUD Capital Advance Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Girard Lutheran Housing Corporation dba: Martin’s Landing (the Corporation) under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of 2 CFR 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 the Corporation, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Corporation. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate The balance of the HUD capital advance outstanding at the beginning of the year is included in the federal expenditures presented in the Schedule. There were no additional HUD advances during the year. The balance of the HUD advance outstanding at June 30, 2023 was $3,680,400.

Finding Details

Finding 2023-001
Federal agency: U.S. Department of Housing and Urban Development Federal program title: Supportive Housing for the Elderly Section 202 ALN Number: 14.157 Award Period: Year Ended June 30, 2023 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria or specific requirement: Expired Project Rental Assistance Contract (PRAC). Condition: The Corporation did not renew the PRAC timely. Questioned costs: None. Context: The PRAC expired September 30, 2022, and was not renewed until February 14, 2023. Cause: The Corporation did not renew the contract timely. Effect: A PRAC is required for Housing Assistance Payments. Recommendation: The Corporation should ensure the PRAC is renewed on a timely basis annually. Views of Responsible Officials and Planned Corrective Actions: Managements acknowledges this finding and is taking steps to correct. Management has counseled HUD building management on the need for timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions will now be reviewed by the Finance Department prior to submission.
Finding 2023-001
Federal agency: U.S. Department of Housing and Urban Development Federal program title: Supportive Housing for the Elderly Section 202 ALN Number: 14.157 Award Period: Year Ended June 30, 2023 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matters Criteria or specific requirement: Expired Project Rental Assistance Contract (PRAC). Condition: The Corporation did not renew the PRAC timely. Questioned costs: None. Context: The PRAC expired September 30, 2022, and was not renewed until February 14, 2023. Cause: The Corporation did not renew the contract timely. Effect: A PRAC is required for Housing Assistance Payments. Recommendation: The Corporation should ensure the PRAC is renewed on a timely basis annually. Views of Responsible Officials and Planned Corrective Actions: Managements acknowledges this finding and is taking steps to correct. Management has counseled HUD building management on the need for timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions will now be reviewed by the Finance Department prior to submission.