Audit 49099

FY End
2022-09-30
Total Expended
$4.70M
Findings
8
Programs
1
Year: 2022 Accepted: 2023-02-27
Auditor: Cohnreznick LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
46539 2022-001 Material Weakness - N
46540 2022-002 Material Weakness - E
46541 2022-001 Material Weakness - N
46542 2022-002 Material Weakness - E
622981 2022-001 Material Weakness - N
622982 2022-002 Material Weakness - E
622983 2022-001 Material Weakness - N
622984 2022-002 Material Weakness - E

Programs

ALN Program Spent Major Findings
14.157 Supportive Housing for the Elderly $4.60M Yes 2

Contacts

Name Title Type
MWP5WCBDGLB6 Major Philip Swyers Auditee
4047286700 Amy Blocker Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of presentation Accounting Policies: Note 2 - Summary of significant accounting policiesExpenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following, as applicable, the cost principles contained in the UniformGuidance. Catherine Booth Garden Apartments has elected not to use the 10-percent de minimisindirect cost rate allowed under Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards includes the federal award activityof Catherine Booth Garden Apartments, HUD Project No.: 115-EE072, under programs of thefederal government as of January 11, 2022 (day before sale). The information in this Schedule ispresented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for FederalAwards ("Uniform Guidance"). Because the Schedule presents only a selected portion of theoperations of Catherine Booth Garden Apartments, it is not intended to and does not present thefinancial position, changes in net assets, or cash flows of Catherine Booth Garden Apartments.
Title: Note 3 - U.S. Department of Housing and Urban Development loan program Accounting Policies: Note 2 - Summary of significant accounting policiesExpenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following, as applicable, the cost principles contained in the UniformGuidance. Catherine Booth Garden Apartments has elected not to use the 10-percent de minimisindirect cost rate allowed under Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Catherine Booth Garden Apartments has received a U.S. Department of Housing and UrbanDevelopment capital advance under Section 202 of the National Housing Act. The advance balanceoutstanding at the beginning of the year is included in the federal expenditures presented in theSchedule. Catherine Booth Garden Apartments received no additional advances during the year.The balance of the capital advance outstanding at January 11, 2022 consists of:AL Number Program NameOutstandingBalance atJanuary 11,2022 (Daybefore Sale)14.157 Section 202 Capital Advance $ 4 ,599,900

Finding Details

Department of Housing and Urban Development Finding 2022-001 Section 202 Supportive Housing for the Elderly, AL 14.157 Statement of Condition The Organization failed to make deposit to residual receipts reserve within 90 days after September 30, 2021. Criteria Residual receipts reserve deposits should be made within 90 days of year end. Questioned Costs $1,474 Effect The Organization is not in compliance with the requirements of the regulatory agreement. Cause Management did not have procedures in place to ensure HUD rules were followed while they were in the process of transitioning the property to the buyer. Recommendation Property was sold on January 12, 2022 and the reserve was transferred to buyer. Management should discuss with HUD whether a payment should be made to HUD or the buyer. Auditor Noncompliance Code: B. Failure to make required residual receipts deposits; N. Special Tests and Provisions (UG) Finding Resolution Status: Unresolved. As the property has been sold, management plans to contact HUD to determine the appropriate handling of this situation. Reporting Views of Responsible Officials Management agrees with the finding. The property was sold subsequent to year end and the reserve was transferred to the buyer. We will inquire of HUD what they want us to do regarding the missing deposit.
Department of Housing and Urban Development Finding 2022-002 Section 202 Supportive Housing for the Elderly, AL 14.157 Statement of Condition During the procedures applied to a sample of six tenant lease files, we noted five instances where management was unable to provide evidence of the EIV report for the current year recertification and one instance where the EIV income report amount was not provided to the auditor. Criteria Management is responsible for determining tenant eligibility and maintaining lease files in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Effect Noncompliance with HUD guidelines could result in units being rented to ineligible tenants or errors in the rent subsidies paid by HUD. Cause The Project failed to follow the policies and procedures which have been established for proper tenant file maintenance and determining tenant eligibility in accordance with HUD guidelines, due to the property sale. Recommendation Management should establish procedures and monitor compliance with those procedures to ensure that tenant eligibility is correctly determined and that tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Auditor Noncompliance Code: R. Section 8 program administration (REAC); E. Eligibility (UG) Finding Resolution Status: Unresolved Reporting Views of Responsible Officials Management agrees with the finding. The property was sold subsequent to year end and the current management agent did not provide the requested documents.
Department of Housing and Urban Development Finding 2022-001 Section 202 Supportive Housing for the Elderly, AL 14.157 Statement of Condition The Organization failed to make deposit to residual receipts reserve within 90 days after September 30, 2021. Criteria Residual receipts reserve deposits should be made within 90 days of year end. Questioned Costs $1,474 Effect The Organization is not in compliance with the requirements of the regulatory agreement. Cause Management did not have procedures in place to ensure HUD rules were followed while they were in the process of transitioning the property to the buyer. Recommendation Property was sold on January 12, 2022 and the reserve was transferred to buyer. Management should discuss with HUD whether a payment should be made to HUD or the buyer. Auditor Noncompliance Code: B. Failure to make required residual receipts deposits; N. Special Tests and Provisions (UG) Finding Resolution Status: Unresolved. As the property has been sold, management plans to contact HUD to determine the appropriate handling of this situation. Reporting Views of Responsible Officials Management agrees with the finding. The property was sold subsequent to year end and the reserve was transferred to the buyer. We will inquire of HUD what they want us to do regarding the missing deposit.
Department of Housing and Urban Development Finding 2022-002 Section 202 Supportive Housing for the Elderly, AL 14.157 Statement of Condition During the procedures applied to a sample of six tenant lease files, we noted five instances where management was unable to provide evidence of the EIV report for the current year recertification and one instance where the EIV income report amount was not provided to the auditor. Criteria Management is responsible for determining tenant eligibility and maintaining lease files in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Effect Noncompliance with HUD guidelines could result in units being rented to ineligible tenants or errors in the rent subsidies paid by HUD. Cause The Project failed to follow the policies and procedures which have been established for proper tenant file maintenance and determining tenant eligibility in accordance with HUD guidelines, due to the property sale. Recommendation Management should establish procedures and monitor compliance with those procedures to ensure that tenant eligibility is correctly determined and that tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Auditor Noncompliance Code: R. Section 8 program administration (REAC); E. Eligibility (UG) Finding Resolution Status: Unresolved Reporting Views of Responsible Officials Management agrees with the finding. The property was sold subsequent to year end and the current management agent did not provide the requested documents.
Department of Housing and Urban Development Finding 2022-001 Section 202 Supportive Housing for the Elderly, AL 14.157 Statement of Condition The Organization failed to make deposit to residual receipts reserve within 90 days after September 30, 2021. Criteria Residual receipts reserve deposits should be made within 90 days of year end. Questioned Costs $1,474 Effect The Organization is not in compliance with the requirements of the regulatory agreement. Cause Management did not have procedures in place to ensure HUD rules were followed while they were in the process of transitioning the property to the buyer. Recommendation Property was sold on January 12, 2022 and the reserve was transferred to buyer. Management should discuss with HUD whether a payment should be made to HUD or the buyer. Auditor Noncompliance Code: B. Failure to make required residual receipts deposits; N. Special Tests and Provisions (UG) Finding Resolution Status: Unresolved. As the property has been sold, management plans to contact HUD to determine the appropriate handling of this situation. Reporting Views of Responsible Officials Management agrees with the finding. The property was sold subsequent to year end and the reserve was transferred to the buyer. We will inquire of HUD what they want us to do regarding the missing deposit.
Department of Housing and Urban Development Finding 2022-002 Section 202 Supportive Housing for the Elderly, AL 14.157 Statement of Condition During the procedures applied to a sample of six tenant lease files, we noted five instances where management was unable to provide evidence of the EIV report for the current year recertification and one instance where the EIV income report amount was not provided to the auditor. Criteria Management is responsible for determining tenant eligibility and maintaining lease files in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Effect Noncompliance with HUD guidelines could result in units being rented to ineligible tenants or errors in the rent subsidies paid by HUD. Cause The Project failed to follow the policies and procedures which have been established for proper tenant file maintenance and determining tenant eligibility in accordance with HUD guidelines, due to the property sale. Recommendation Management should establish procedures and monitor compliance with those procedures to ensure that tenant eligibility is correctly determined and that tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Auditor Noncompliance Code: R. Section 8 program administration (REAC); E. Eligibility (UG) Finding Resolution Status: Unresolved Reporting Views of Responsible Officials Management agrees with the finding. The property was sold subsequent to year end and the current management agent did not provide the requested documents.
Department of Housing and Urban Development Finding 2022-001 Section 202 Supportive Housing for the Elderly, AL 14.157 Statement of Condition The Organization failed to make deposit to residual receipts reserve within 90 days after September 30, 2021. Criteria Residual receipts reserve deposits should be made within 90 days of year end. Questioned Costs $1,474 Effect The Organization is not in compliance with the requirements of the regulatory agreement. Cause Management did not have procedures in place to ensure HUD rules were followed while they were in the process of transitioning the property to the buyer. Recommendation Property was sold on January 12, 2022 and the reserve was transferred to buyer. Management should discuss with HUD whether a payment should be made to HUD or the buyer. Auditor Noncompliance Code: B. Failure to make required residual receipts deposits; N. Special Tests and Provisions (UG) Finding Resolution Status: Unresolved. As the property has been sold, management plans to contact HUD to determine the appropriate handling of this situation. Reporting Views of Responsible Officials Management agrees with the finding. The property was sold subsequent to year end and the reserve was transferred to the buyer. We will inquire of HUD what they want us to do regarding the missing deposit.
Department of Housing and Urban Development Finding 2022-002 Section 202 Supportive Housing for the Elderly, AL 14.157 Statement of Condition During the procedures applied to a sample of six tenant lease files, we noted five instances where management was unable to provide evidence of the EIV report for the current year recertification and one instance where the EIV income report amount was not provided to the auditor. Criteria Management is responsible for determining tenant eligibility and maintaining lease files in accordance with HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Effect Noncompliance with HUD guidelines could result in units being rented to ineligible tenants or errors in the rent subsidies paid by HUD. Cause The Project failed to follow the policies and procedures which have been established for proper tenant file maintenance and determining tenant eligibility in accordance with HUD guidelines, due to the property sale. Recommendation Management should establish procedures and monitor compliance with those procedures to ensure that tenant eligibility is correctly determined and that tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. Auditor Noncompliance Code: R. Section 8 program administration (REAC); E. Eligibility (UG) Finding Resolution Status: Unresolved Reporting Views of Responsible Officials Management agrees with the finding. The property was sold subsequent to year end and the current management agent did not provide the requested documents.