FAC Explorer

Audit 43417

FY End
2022-09-30
Total Expended
$1.50M
Findings
4
Programs
1
Organization: Caritas Manor, Inc. (MS)
Year: 2022 Accepted: 2023-03-10
Auditor: McNorton Ishee & Jones PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
52102 2022-001 Significant Deficiency - P
52103 2022-002 Significant Deficiency - N
628544 2022-001 Significant Deficiency - P
628545 2022-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
14.157 Supportive Housing for the Elderly $1.50M Yes 2

Contacts

Name Title Type
KF2GUMQN3FD5 Greg Crapo Auditee
2288972280 Bill Ishee Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal awards activity of Caritas Manor, Inc., HUD Project No. 065-EE003-CA, under programs of the federal government for the year ended September 30, 2022. 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 Caritas Manor, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Caritas Manor, Inc. De Minimis Rate Used: Y Rate Explanation: 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. Caritas Manor, Inc. has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. SUPPORTIVE HOUSING FOR THE ELDERLY (14.157) - Balances outstanding at the end of the audit period were 1373000.

Finding Details

Finding 2022-001
Finding 2022-001: Other Finding Criteria In accordance with the Uniform Guidance, the project?s annual single audit reporting packages are required to be submitted in the Federal Audit Clearinghouse website in a timely manner, which is the earlier of 30 days after the auditors? report or 9 months after the project?s fiscal year end. Condition The project has not filed their prior year annual single audit reporting package in the Federal Audit Clearinghouse website. Effect The required submission of the project?s annual single audit reporting package has not been filed. Cause The cause was not determined. Questioned Costs N/A. Context The project engaged its auditors to file its annual single audit reporting package in the Federal Audit Clearinghouse website. However, the filing has not been completed. Repeat Finding No. Recommendation Management should ensure that the required submission of the project?s annual single audit reporting packages are filed timely. Auditor Noncompliance Code Z ? other; Other Finding. Finding Resolution Status Unresolved. Reporting Views of Responsible Officials Management will ensure that they submit the project?s annual single audit reporting package in the Federal Audit Clearinghouse website.
Finding 2022-002
Finding 2022-002: Special Tests and Provisions ? Residual Receipts Account Criteria In accordance with the Uniform Guidance, any surplus cash in the project funds account (including earned interest) at the end of the fiscal year shall be deposited in the residual receipts account within 90 days following the end of the fiscal year. Condition For the fiscal year ended September 30, 2021, the project had surplus cash in the amount of $31,654 that is required to be deposited in the residual receipts account. The deposit was not made until December 10, 2022. Effect The required residual receipts deposit was not made timely. Cause The project did not make the required residual receipts deposit until December 10, 2022. Questioned Costs $31,654. Context The project did not make the required residual receipts deposit until December 10, 2022. Repeat Finding No. Recommendation Management should ensure that procedures to make the required residual receipts deposit on a timely manner are followed. Auditor Noncompliance Code B ? Failure to make required residual receipts deposits; Special Tests and Provisions ? Residual Receipts Account. Finding Resolution Status Resolved. The required residual receipts deposit was made on December 10, 2022. Reporting Views of Responsible Officials Management will ensure that the required residual receipts deposits are made timely.
Finding 2022-001
Finding 2022-001: Other Finding Criteria In accordance with the Uniform Guidance, the project?s annual single audit reporting packages are required to be submitted in the Federal Audit Clearinghouse website in a timely manner, which is the earlier of 30 days after the auditors? report or 9 months after the project?s fiscal year end. Condition The project has not filed their prior year annual single audit reporting package in the Federal Audit Clearinghouse website. Effect The required submission of the project?s annual single audit reporting package has not been filed. Cause The cause was not determined. Questioned Costs N/A. Context The project engaged its auditors to file its annual single audit reporting package in the Federal Audit Clearinghouse website. However, the filing has not been completed. Repeat Finding No. Recommendation Management should ensure that the required submission of the project?s annual single audit reporting packages are filed timely. Auditor Noncompliance Code Z ? other; Other Finding. Finding Resolution Status Unresolved. Reporting Views of Responsible Officials Management will ensure that they submit the project?s annual single audit reporting package in the Federal Audit Clearinghouse website.
Finding 2022-002
Finding 2022-002: Special Tests and Provisions ? Residual Receipts Account Criteria In accordance with the Uniform Guidance, any surplus cash in the project funds account (including earned interest) at the end of the fiscal year shall be deposited in the residual receipts account within 90 days following the end of the fiscal year. Condition For the fiscal year ended September 30, 2021, the project had surplus cash in the amount of $31,654 that is required to be deposited in the residual receipts account. The deposit was not made until December 10, 2022. Effect The required residual receipts deposit was not made timely. Cause The project did not make the required residual receipts deposit until December 10, 2022. Questioned Costs $31,654. Context The project did not make the required residual receipts deposit until December 10, 2022. Repeat Finding No. Recommendation Management should ensure that procedures to make the required residual receipts deposit on a timely manner are followed. Auditor Noncompliance Code B ? Failure to make required residual receipts deposits; Special Tests and Provisions ? Residual Receipts Account. Finding Resolution Status Resolved. The required residual receipts deposit was made on December 10, 2022. Reporting Views of Responsible Officials Management will ensure that the required residual receipts deposits are made timely.