Audit 43848

FY End

2022-12-31

Total Expended

$1.03M

Findings

2

Programs

2

Organization: Carlisle Senior Housing Associates (PA)

Year: 2022 Accepted: 2023-08-20

Auditor: Smith Elliott Kearns & Company LLC

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
52901	2022-002	Material Weakness	-	P
629343	2022-002	Material Weakness	-	P

ALN	Program	Spent	Major	Findings
14.195	Section 8 Housing Assistance Payments Program	$994,931	Yes	1
14.191	Multifamily Housing Service Coordinators	$36,610	-	0

Contacts

Name	Title	Type
LSKFPZPYB6G1	Kira Kessler	Auditee
7172490789	Gregory P. Hall	Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Basis of PresentationThe schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Carlisle Senior Housing Associates under programs of the federal government for the year ended December 31, 2022. The information in the Schedule ispresented 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 presentsonly a selected portion of the operations of Carlisle Senior Housing Associates, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Carlisle Senior Housing Associates. Pass-through entity identifyingnumbers are presented where available. 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. De Minimis Rate Used: N Rate Explanation: Carlisle Senior Housing Associates is currently using an internally developed method to allocate indirect costs as allowed under the Uniform Guidance and does not use the 10% de Minimis indirect cost rate.

Finding Details

Finding 2022-002

Timely Posting of Housing Assistance Payments and Adjustments Criteria: Supporting document should be accurate and reconcile to the general ledger accounts Condition/Context: The monthly Section 8 tenant payments and adjustments were not entered into the receivable system for several months. This resulted in an amount being reported in the supporting documentation as being owed for Section 8 payments when no amounts were owed. Cause: Payment information was not into the receivable system timely. Effect: The support for the receivable account in the general ledger did not match the supporting documentation. The supporting documentation indicated $ 500,154 was owed Carlisle Senior Housing Associates for unpaid Section 8 Program payments. After the report was corrected no amount was owed. Questioned Costs: None Repeat Finding: Not a repeat finding. Recommendation: Payments received for the Section 8 program should be entered into the receivable system on a monthly basis.

Finding 2022-002

Timely Posting of Housing Assistance Payments and Adjustments Criteria: Supporting document should be accurate and reconcile to the general ledger accounts Condition/Context: The monthly Section 8 tenant payments and adjustments were not entered into the receivable system for several months. This resulted in an amount being reported in the supporting documentation as being owed for Section 8 payments when no amounts were owed. Cause: Payment information was not into the receivable system timely. Effect: The support for the receivable account in the general ledger did not match the supporting documentation. The supporting documentation indicated $ 500,154 was owed Carlisle Senior Housing Associates for unpaid Section 8 Program payments. After the report was corrected no amount was owed. Questioned Costs: None Repeat Finding: Not a repeat finding. Recommendation: Payments received for the Section 8 program should be entered into the receivable system on a monthly basis.