Audit 49452

FY End
2022-09-30
Total Expended
$3.58M
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
52022 2022-001 Significant Deficiency - N
52023 2022-002 Material Weakness - E
52024 2022-001 Significant Deficiency - N
52025 2022-002 Material Weakness - E
628464 2022-001 Significant Deficiency - N
628465 2022-002 Material Weakness - E
628466 2022-001 Significant Deficiency - N
628467 2022-002 Material Weakness - E

Programs

ALN Program Spent Major Findings
14.157 Supportive Housing for the Elderly $3.31M Yes 2

Contacts

Name Title Type
RMU4TQZJ2EM3 Major Philip Swyers Auditee
4047286700 Amy Blocker Auditor
No contacts on file

Notes to SEFA

Title: Note - 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. William Booth Gardens Apartments has elected not to use the 10-percent de minimusindirect 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 grant activity ofWilliam Booth Gardens Apartments, HUD Project No. 114-EE006-NP-WAH, under programs ofthe federal government for the period from October 1, 2021 through May 10, 2022 (day beforesale). The information in this Schedule is presented in accordance with the requirements of Title2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards ("Uniform Guidance"). Because theSchedule presents only a selected portion of the operations of William Booth Gardens Apartments,it is not intended to and does not present the financial position, changes in net assets (deficit), orcash flows of William Booth Gardens 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. William Booth Gardens Apartments has elected not to use the 10-percent de minimusindirect cost rate allowed under Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. William Booth Gardens 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 presented inthe Schedule. William Booth Gardens Apartments received no additional capital advances or loansduring the year. The balance of the capital advance outstanding at May 10, 2022 (day before sale)consists of:AL Number Program NameOutstandingBalance at May10, 2022 (daybefore sale)14.157 Section 202 Capital Advance $ 3 ,310,900

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 Project management was unable to provide a copy of the HUD approved management agent certification (HUD Form 9839) in effect for the period November 12, 2021 to May 10, 2022 (day before sale). Criteria HUD management agent certifications are required to be submitted to and approved by HUD. Cause The procedures in place to ensure that documentation of HUD approval of the management agent was retained were not followed. Effect or Potential Effect The management agent may not have been approved by HUD to provide services to the Organization. Questioned Costs None Recommendation The property obtained a HUD-approved management agent certification effective upon sale of the property on May 11, 2022. Additionally, the management company has prior HUD approval for other entities, and no management fees were paid to the new management agent during the audit period. Auditor Noncompliance Code: Z - Other (REAC); N - Special Tests and Provisions (UG) Finding Resolution Status: Resolved Reporting Views of Responsible Officials The Organization agrees with the finding and notes that the property has transitioned to a new owner with a HUD-approved management agent certification.
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 six instances of noncompliance with HUD regulations regarding tenant eligibility and the maintenance of lease files, where the project did not maintain evidence of EIV report data in the lease file. 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. Cause The project failed to follow the policies and procedures which have been established for proper tenant file maintenance and determining tenant eligibility. Effect or Potential Effect Noncompliance with HUD guidelines could result in units being rented to ineligible tenants or errors in the rent subsidies paid by HUD. Questioned Costs None Recommendation Management should establish procedures and monitor compliance with those procedures to insure 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 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 The Project management was unable to provide a copy of the HUD approved management agent certification (HUD Form 9839) in effect for the period November 12, 2021 to May 10, 2022 (day before sale). Criteria HUD management agent certifications are required to be submitted to and approved by HUD. Cause The procedures in place to ensure that documentation of HUD approval of the management agent was retained were not followed. Effect or Potential Effect The management agent may not have been approved by HUD to provide services to the Organization. Questioned Costs None Recommendation The property obtained a HUD-approved management agent certification effective upon sale of the property on May 11, 2022. Additionally, the management company has prior HUD approval for other entities, and no management fees were paid to the new management agent during the audit period. Auditor Noncompliance Code: Z - Other (REAC); N - Special Tests and Provisions (UG) Finding Resolution Status: Resolved Reporting Views of Responsible Officials The Organization agrees with the finding and notes that the property has transitioned to a new owner with a HUD-approved management agent certification.
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 six instances of noncompliance with HUD regulations regarding tenant eligibility and the maintenance of lease files, where the project did not maintain evidence of EIV report data in the lease file. 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. Cause The project failed to follow the policies and procedures which have been established for proper tenant file maintenance and determining tenant eligibility. Effect or Potential Effect Noncompliance with HUD guidelines could result in units being rented to ineligible tenants or errors in the rent subsidies paid by HUD. Questioned Costs None Recommendation Management should establish procedures and monitor compliance with those procedures to insure 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 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 The Project management was unable to provide a copy of the HUD approved management agent certification (HUD Form 9839) in effect for the period November 12, 2021 to May 10, 2022 (day before sale). Criteria HUD management agent certifications are required to be submitted to and approved by HUD. Cause The procedures in place to ensure that documentation of HUD approval of the management agent was retained were not followed. Effect or Potential Effect The management agent may not have been approved by HUD to provide services to the Organization. Questioned Costs None Recommendation The property obtained a HUD-approved management agent certification effective upon sale of the property on May 11, 2022. Additionally, the management company has prior HUD approval for other entities, and no management fees were paid to the new management agent during the audit period. Auditor Noncompliance Code: Z - Other (REAC); N - Special Tests and Provisions (UG) Finding Resolution Status: Resolved Reporting Views of Responsible Officials The Organization agrees with the finding and notes that the property has transitioned to a new owner with a HUD-approved management agent certification.
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 six instances of noncompliance with HUD regulations regarding tenant eligibility and the maintenance of lease files, where the project did not maintain evidence of EIV report data in the lease file. 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. Cause The project failed to follow the policies and procedures which have been established for proper tenant file maintenance and determining tenant eligibility. Effect or Potential Effect Noncompliance with HUD guidelines could result in units being rented to ineligible tenants or errors in the rent subsidies paid by HUD. Questioned Costs None Recommendation Management should establish procedures and monitor compliance with those procedures to insure 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 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 The Project management was unable to provide a copy of the HUD approved management agent certification (HUD Form 9839) in effect for the period November 12, 2021 to May 10, 2022 (day before sale). Criteria HUD management agent certifications are required to be submitted to and approved by HUD. Cause The procedures in place to ensure that documentation of HUD approval of the management agent was retained were not followed. Effect or Potential Effect The management agent may not have been approved by HUD to provide services to the Organization. Questioned Costs None Recommendation The property obtained a HUD-approved management agent certification effective upon sale of the property on May 11, 2022. Additionally, the management company has prior HUD approval for other entities, and no management fees were paid to the new management agent during the audit period. Auditor Noncompliance Code: Z - Other (REAC); N - Special Tests and Provisions (UG) Finding Resolution Status: Resolved Reporting Views of Responsible Officials The Organization agrees with the finding and notes that the property has transitioned to a new owner with a HUD-approved management agent certification.
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 six instances of noncompliance with HUD regulations regarding tenant eligibility and the maintenance of lease files, where the project did not maintain evidence of EIV report data in the lease file. 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. Cause The project failed to follow the policies and procedures which have been established for proper tenant file maintenance and determining tenant eligibility. Effect or Potential Effect Noncompliance with HUD guidelines could result in units being rented to ineligible tenants or errors in the rent subsidies paid by HUD. Questioned Costs None Recommendation Management should establish procedures and monitor compliance with those procedures to insure 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 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.