Audit 47027

FY End
2022-06-30
Total Expended
$4.46M
Findings
4
Programs
1
Organization: Roncalli Apartments, Inc. (ME)
Year: 2022 Accepted: 2022-10-20
Auditor: Otis Atwell

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
45257 2022-001 Material Weakness Yes N
45258 2022-001 Material Weakness Yes N
621699 2022-001 Material Weakness Yes N
621700 2022-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
14.157 Supportive Housing for the Elderly $117,981 Yes 1

Contacts

Name Title Type
M3HAR31NHUK6 Mike Pease Auditee
2075124248 Bridget Sylvester Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: The Schedule of Expenditures of Federal Awards is presented using the accrual basis ofaccounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. SUPPORTIVE HOUSING FOR THE ELDERLY (14.157) - Balances outstanding at the end of the audit period were 3995200.

Finding Details

Section III - Federal Award Findings and Questioned Costs Finding Number: 2022-001 Information on Universe and Population Size: N/A Sample Size Information: N/A Questioned Costs: None. Condition: The residual receipts deposit required in fiscal year 2019 has not been made. Criteria: The Corporation is required to deposit surplus cash into a residual receipts account. Cause: The project had insufficient cash in 2019, 2020, 2021, and 2022 to make the required deposit. During 2022, management consulted with HUD for a resolution. No resolution was obtained prior to June 30, 2022. Effect: The residual receipts account is underfunded by $38,308. Repeat Finding: Yes, reported as 2019-001 for the year ended June 30, 2019, as 2020-001 for the year ended June 30, 2020, and as 2021-001 for the year ended June 30, 2021. Recommendation: We recommend that management consult with their HUD representative for a remedy or make the required deposit. Reporting Views of Responsible Officials: We have contacted our HUD representative and we are working on an acceptable solution.
Section III - Federal Award Findings and Questioned Costs Finding Number: 2022-001 Information on Universe and Population Size: N/A Sample Size Information: N/A Questioned Costs: None. Condition: The residual receipts deposit required in fiscal year 2019 has not been made. Criteria: The Corporation is required to deposit surplus cash into a residual receipts account. Cause: The project had insufficient cash in 2019, 2020, 2021, and 2022 to make the required deposit. During 2022, management consulted with HUD for a resolution. No resolution was obtained prior to June 30, 2022. Effect: The residual receipts account is underfunded by $38,308. Repeat Finding: Yes, reported as 2019-001 for the year ended June 30, 2019, as 2020-001 for the year ended June 30, 2020, and as 2021-001 for the year ended June 30, 2021. Recommendation: We recommend that management consult with their HUD representative for a remedy or make the required deposit. Reporting Views of Responsible Officials: We have contacted our HUD representative and we are working on an acceptable solution.
Section III - Federal Award Findings and Questioned Costs Finding Number: 2022-001 Information on Universe and Population Size: N/A Sample Size Information: N/A Questioned Costs: None. Condition: The residual receipts deposit required in fiscal year 2019 has not been made. Criteria: The Corporation is required to deposit surplus cash into a residual receipts account. Cause: The project had insufficient cash in 2019, 2020, 2021, and 2022 to make the required deposit. During 2022, management consulted with HUD for a resolution. No resolution was obtained prior to June 30, 2022. Effect: The residual receipts account is underfunded by $38,308. Repeat Finding: Yes, reported as 2019-001 for the year ended June 30, 2019, as 2020-001 for the year ended June 30, 2020, and as 2021-001 for the year ended June 30, 2021. Recommendation: We recommend that management consult with their HUD representative for a remedy or make the required deposit. Reporting Views of Responsible Officials: We have contacted our HUD representative and we are working on an acceptable solution.
Section III - Federal Award Findings and Questioned Costs Finding Number: 2022-001 Information on Universe and Population Size: N/A Sample Size Information: N/A Questioned Costs: None. Condition: The residual receipts deposit required in fiscal year 2019 has not been made. Criteria: The Corporation is required to deposit surplus cash into a residual receipts account. Cause: The project had insufficient cash in 2019, 2020, 2021, and 2022 to make the required deposit. During 2022, management consulted with HUD for a resolution. No resolution was obtained prior to June 30, 2022. Effect: The residual receipts account is underfunded by $38,308. Repeat Finding: Yes, reported as 2019-001 for the year ended June 30, 2019, as 2020-001 for the year ended June 30, 2020, and as 2021-001 for the year ended June 30, 2021. Recommendation: We recommend that management consult with their HUD representative for a remedy or make the required deposit. Reporting Views of Responsible Officials: We have contacted our HUD representative and we are working on an acceptable solution.