Audit 49449

FY End
2022-09-30
Total Expended
$4.07M
Findings
8
Programs
1
Year: 2022 Accepted: 2023-02-27
Auditor: Cohnreznick LLP

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
46549 2022-001 Material Weakness - N
46550 2022-002 Material Weakness - E
46551 2022-001 Material Weakness - N
46552 2022-002 Material Weakness - E
622991 2022-001 Material Weakness - N
622992 2022-002 Material Weakness - E
622993 2022-001 Material Weakness - N
622994 2022-002 Material Weakness - E

Programs

ALN Program Spent Major Findings
14.157 Supportive Housing for the Elderly $4.04M Yes 2

Contacts

Name Title Type
J8ZLYAQZYJQ1 Major Phil Swyers Auditee
4047286700 Amy Blocker Auditor
No contacts on file

Notes to SEFA

Title: Note A - Basis of presentation Accounting Policies: Note B - 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. Evangeline Booth Garden Apartments has elected not to use the 10-percent de minimisindirect cost rate allowed under the 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 Evangeline Booth Garden Apartments, HUD Project No. 114-EE095-NP-WAH, under programsof the federal government for the year ended September 30, 2022. The information in this scheduleis presented 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 Evangeline Booth Garden Apartments, it is not intended to and does not present thefinancial position, changes in net assets, or cash flows of Evangeline Booth Garden Apartments.
Title: Note C - U.S. Department of Housing and Urban Development capital advance p Accounting Policies: Note B - 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. Evangeline Booth Garden Apartments has elected not to use the 10-percent de minimisindirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Evangeline Booth Garden Apartments has received a U.S. Department of Housing and UrbanDevelopment capital advance under Section 202 of the National Housing Act. The capital advancebalance outstanding at the beginning of the year is included in the federal expenditures presentedin the Schedule. Evangeline Booth Garden Apartments received no additional capital advances orloans during the year. The balance of the capital advance outstanding at November 11, 2021 (daybefore sale) consists of:AL Number Program NameOutstanding Balance atNovember 11, 2021 (daybefore sale)14.157 Section 202 Capital Advance $ 4,043,900

Finding Details

Department of Housing and Urban Development Finding 2022-001 Section 202 Supportive Housing for the Elderly, AL 14.157 Statement of Condition During the year ended September 30, 2020, the Project did not make the required monthly deposits to the replacement reserve through the date of the approved waiver to suspend deposits to the reserve through June 30, 2020. The Project is required to make deposits to the reserve in the amount of $21,901 for the current year shortfall, unless waived by HUD. This is a repeat finding. Criteria The regulatory agreement requires that the Project make monthly deposits to its replacement reserve. Effect Failure to make monthly payments resulted in a shortfall in the reserve balance. Cause The Project does not generate sufficient cash flow to make the required monthly deposits. Recommendation Management should obtain HUD approval to waive the remaining underfunded deposits due to the balance of the reserve exceeding $1,000 per unit. Auditor Noncompliance Code: N. Reserve for replacements deposits (REAC); N. Special Tests and Provisions (UG) Finding Resolution Status: Unresolved Reporting Views of Responsible Officials Management agrees with the finding. The property was sold subsequent to fiscal 2022 reporting period with HUD approval and all reserves were transferred to buyer, therefore we consider this matter closed.
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 eight tenant lease files, we noted the following instances of noncompliance with HUD regulations regarding tenant eligibility and the maintenance of lease files: One instance where the project did not maintain evidence of EIV report data in the lease file. This is a repeat finding. Criteria Tenant lease files are required to be maintained and tenant eligibility determined 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. 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 with HUD approval and all tenant files were transferred to buyer, therefore we consider this matter closed.
Department of Housing and Urban Development Finding 2022-001 Section 202 Supportive Housing for the Elderly, AL 14.157 Statement of Condition During the year ended September 30, 2020, the Project did not make the required monthly deposits to the replacement reserve through the date of the approved waiver to suspend deposits to the reserve through June 30, 2020. The Project is required to make deposits to the reserve in the amount of $21,901 for the current year shortfall, unless waived by HUD. This is a repeat finding. Criteria The regulatory agreement requires that the Project make monthly deposits to its replacement reserve. Effect Failure to make monthly payments resulted in a shortfall in the reserve balance. Cause The Project does not generate sufficient cash flow to make the required monthly deposits. Recommendation Management should obtain HUD approval to waive the remaining underfunded deposits due to the balance of the reserve exceeding $1,000 per unit. Auditor Noncompliance Code: N. Reserve for replacements deposits (REAC); N. Special Tests and Provisions (UG) Finding Resolution Status: Unresolved Reporting Views of Responsible Officials Management agrees with the finding. The property was sold subsequent to fiscal 2022 reporting period with HUD approval and all reserves were transferred to buyer, therefore we consider this matter closed.
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 eight tenant lease files, we noted the following instances of noncompliance with HUD regulations regarding tenant eligibility and the maintenance of lease files: One instance where the project did not maintain evidence of EIV report data in the lease file. This is a repeat finding. Criteria Tenant lease files are required to be maintained and tenant eligibility determined 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. 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 with HUD approval and all tenant files were transferred to buyer, therefore we consider this matter closed.
Department of Housing and Urban Development Finding 2022-001 Section 202 Supportive Housing for the Elderly, AL 14.157 Statement of Condition During the year ended September 30, 2020, the Project did not make the required monthly deposits to the replacement reserve through the date of the approved waiver to suspend deposits to the reserve through June 30, 2020. The Project is required to make deposits to the reserve in the amount of $21,901 for the current year shortfall, unless waived by HUD. This is a repeat finding. Criteria The regulatory agreement requires that the Project make monthly deposits to its replacement reserve. Effect Failure to make monthly payments resulted in a shortfall in the reserve balance. Cause The Project does not generate sufficient cash flow to make the required monthly deposits. Recommendation Management should obtain HUD approval to waive the remaining underfunded deposits due to the balance of the reserve exceeding $1,000 per unit. Auditor Noncompliance Code: N. Reserve for replacements deposits (REAC); N. Special Tests and Provisions (UG) Finding Resolution Status: Unresolved Reporting Views of Responsible Officials Management agrees with the finding. The property was sold subsequent to fiscal 2022 reporting period with HUD approval and all reserves were transferred to buyer, therefore we consider this matter closed.
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 eight tenant lease files, we noted the following instances of noncompliance with HUD regulations regarding tenant eligibility and the maintenance of lease files: One instance where the project did not maintain evidence of EIV report data in the lease file. This is a repeat finding. Criteria Tenant lease files are required to be maintained and tenant eligibility determined 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. 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 with HUD approval and all tenant files were transferred to buyer, therefore we consider this matter closed.
Department of Housing and Urban Development Finding 2022-001 Section 202 Supportive Housing for the Elderly, AL 14.157 Statement of Condition During the year ended September 30, 2020, the Project did not make the required monthly deposits to the replacement reserve through the date of the approved waiver to suspend deposits to the reserve through June 30, 2020. The Project is required to make deposits to the reserve in the amount of $21,901 for the current year shortfall, unless waived by HUD. This is a repeat finding. Criteria The regulatory agreement requires that the Project make monthly deposits to its replacement reserve. Effect Failure to make monthly payments resulted in a shortfall in the reserve balance. Cause The Project does not generate sufficient cash flow to make the required monthly deposits. Recommendation Management should obtain HUD approval to waive the remaining underfunded deposits due to the balance of the reserve exceeding $1,000 per unit. Auditor Noncompliance Code: N. Reserve for replacements deposits (REAC); N. Special Tests and Provisions (UG) Finding Resolution Status: Unresolved Reporting Views of Responsible Officials Management agrees with the finding. The property was sold subsequent to fiscal 2022 reporting period with HUD approval and all reserves were transferred to buyer, therefore we consider this matter closed.
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 eight tenant lease files, we noted the following instances of noncompliance with HUD regulations regarding tenant eligibility and the maintenance of lease files: One instance where the project did not maintain evidence of EIV report data in the lease file. This is a repeat finding. Criteria Tenant lease files are required to be maintained and tenant eligibility determined 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. 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 with HUD approval and all tenant files were transferred to buyer, therefore we consider this matter closed.