FAC Explorer

Audit 410443

FY End
2024-06-30
Total Expended
$4.18M
Findings
5
Programs
7
Organization: Comhar, Inc. and Affiliates (PA)
Year: 2024 Accepted: 2026-09-04
Auditor: WITHUM SMITH+BROWN PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1228921 2024-001 Material Weakness Yes N
1228922 2024-001 Material Weakness Yes N
1228923 2024-001 Material Weakness Yes N
1228924 2024-001 Material Weakness Yes N
1228925 2024-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
93.778 GRANTS TO STATES FOR MEDICAID $846,041 Yes 0
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $700,000 Yes 0
93.829 SECTION 223 DEMONSTRATION PROGRAMS TO IMPROVE COMMUNITY MENTAL HEALTH SERVICES $550,000 Yes 0
14.235 SUPPORTIVE HOUSING PROGRAM $501,640 Yes 0
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY $80,621 Yes 1
93.667 SOCIAL SERVICES BLOCK GRANT $56,194 Yes 0
14.195 PROJECT-BASED RENTAL ASSISTANCE (PBRA) $44,820 Yes 0

Contacts

Name Title Type
KAR4UBJQXVH5 Tyrone Howell Auditee
2152033049 Eric Strauss Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal, state and city awards (the "Schedule") includes the federal, state and city award activity of COMHAR, Inc. and Affiliates (the “Group”) under programs of the federal, state and city governments for the year ended June 30, 2024. All awards received directly from federal, state or city agencies as well as awards passed through other governmental agencies are presented on the Schedule. 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") and the City of Philadelphia Subrecipient Audit Guide. Because the Schedule presents only a selected portion of the operations of the Group, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Group.
The Group had no awards that were passed through to subrecipients during the year ended June 30, 2024.
The Group has received U.S. Department of Housing and Urban Development direct loans. The loan balance outstanding at the beginning of the year is included in the schedule of expenditures of federal, state and city awards. The Group received no additional loans during the year. The activity of the loans during the years ended June 30, 2024 and 2023 is as follows: Assistance Listing Balance at Balance at Program Name Number June 30, 2023 Payments June 30, 2024 COMHAR Sircl Project Section 202 Loan 14.157 $ 27,534 $ (27,534) $ - Lehigh Apartments Project Section 202 Loan 14.157 63,190 (53,420) 9,770 COMHAR Residential Corp Section 202 Loan 14.157 468,436 (35,482) 432,954 MH Residences, Inc. Section 202 Loan 14.157 274,263 (26,249) 248,014 MR Residences, Inc. Section 202 Loan 14.157 80,621 (19,891) 60,730 $ 914,044 $ (162,576) $ 751,468

Finding Details

Finding 2024-001
Finding 2024-001 - Replacement Reserve Deposits Assistance Listing Number: 14.157 Program Name: Supporting Housing for the Elderly (HUD) Federal Agency: U.S. Department of Housing and Urban Development Federal Award Year: July 1, 2023 – June 30, 2024 Criteria: The provision of the HUD Regulatory Agreements require the Group establish and maintain replacement reserve funds for each project in a separate interest-bearing bank account and deposit an identical amount on a monthly basis, as stated in each project’s most recent HUD 9250 which includes any changes in monthly deposits. Condition and Context: During the testing performed over the five HUD projects and related replacement reserve required monthly deposits, we noted that lump sum deposits for each project were made during the months of October and November to the replacement reserve account instead of monthly deposits being made, as required by HUD. In addition, we noted that the total annual deposit to the replacement reserve for one project was under deposited by $23. Effect or Potential Effect: The Group is not in compliance with HUD Regulatory Agreements. Cause: Administrative oversight on the part of the Group's management resulted in the items noted above. Questioned Costs: None Recommendations: We recommend the Group comply with their HUD Regulatory Agreements and implement appropriate processes and internal controls, including an independent monthly review, to identify the correct monthly replacement reserve amount for each project and make those deposits monthly in accordance with federal requirements. View of Responsible Officials: The Group agrees with this finding. The retroactive deposit for underpayment to the replacement reserve was deposited and monthly deposits are being made monthly and has been since remediated.