Audit 55491

FY End

2022-09-30

Total Expended

$1.07M

Findings

2

Programs

1

Organization: Catholic Charities Housing Association of Biloxi, Inc. (MS)

Year: 2022 Accepted: 2023-03-10

Auditor: McNorton Ishee & Jones PC

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
58420	2022-001	Significant Deficiency	-	P
634862	2022-001	Significant Deficiency	-	P

ALN	Program	Spent	Major	Findings
14.195	Section 8 Housing Assistance Payments Program	$1.07M	Yes	1

Contacts

Name	Title	Type
KEQ9ESHF3GJ7	Greg Crapo	Auditee
2288972280	Bill Ishee	Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal awards activity of Santa Maria del Mar Apartments, HUD Project No. 065-44-803SHM, under programs of the federal government for the year ended September 30, 2022. The information in this Schedule is presented 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 presents only a selected portion of the operations of Santa Maria del Mar Apartments, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Santa Maria del Mar Apartments.The accompanying schedule of expenditures of federal awards includes the federal awards activity of Villa Maria Apartments, HUD Project No. 065-44-801SHM, under programs of the federal government for the year ended September 30, 2022. The information in this Schedule is presented 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 presents only a selected portion of the operations of Villa Maria Apartments, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Villa Maria Apartments De Minimis Rate Used: Y Rate Explanation: 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. Santa Maria del Mar Apartments has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.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. Villa Maria Apartments has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2022-001

U.S. Department of Housing and Urban Development Program Name: Section 8 Housing Assistance Payments Federal Assistance Listing Number 14.195 Grant Number: 065-44-803SHM & 065-44-801SHM Finding 2022-001: Other Findings Criteria In accordance with the Uniform Guidance, the project?s annual single audit reporting packages are required to be submitted in the Federal Audit Clearinghouse website in a timely manner, which is the earlier of 30 days after the auditors? report or 9 months after the project?s fiscal year end. Condition The project has not filed their prior year annual single audit reporting package in the Federal Audit Clearinghouse website. Effect or Potential Effect The required submission of the project?s annual single audit reporting package has not been filed. Cause The cause was not determined. Questioned Costs N/A. Context The project engaged its auditors to file its annual single audit reporting package in the Federal Audit Clearinghouse website. However, the filing has not been completed. Repeat Finding No. Recommendation Management should ensure that the required submission of the project?s annual single audit reporting packages are filed timely. Auditor Noncompliance Code Z ? other. Finding Resolution Status Unresolved. Reporting Views of Responsible Officials Management will ensure that they submit the project?s annual single audit reporting package in the Federal Audit Clearinghouse website.

Finding 2022-001

U.S. Department of Housing and Urban Development Program Name: Section 8 Housing Assistance Payments Federal Assistance Listing Number 14.195 Grant Number: 065-44-803SHM & 065-44-801SHM Finding 2022-001: Other Findings Criteria In accordance with the Uniform Guidance, the project?s annual single audit reporting packages are required to be submitted in the Federal Audit Clearinghouse website in a timely manner, which is the earlier of 30 days after the auditors? report or 9 months after the project?s fiscal year end. Condition The project has not filed their prior year annual single audit reporting package in the Federal Audit Clearinghouse website. Effect or Potential Effect The required submission of the project?s annual single audit reporting package has not been filed. Cause The cause was not determined. Questioned Costs N/A. Context The project engaged its auditors to file its annual single audit reporting package in the Federal Audit Clearinghouse website. However, the filing has not been completed. Repeat Finding No. Recommendation Management should ensure that the required submission of the project?s annual single audit reporting packages are filed timely. Auditor Noncompliance Code Z ? other. Finding Resolution Status Unresolved. Reporting Views of Responsible Officials Management will ensure that they submit the project?s annual single audit reporting package in the Federal Audit Clearinghouse website.