Audit 55498

FY End

2022-09-30

Total Expended

$1.23M

Findings

2

Programs

1

Organization: Wofford Park, Inc. (MS)

Year: 2022 Accepted: 2023-03-10

Auditor: McNorton Ishee & Jones PC

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
58437	2022-001	Significant Deficiency	-	P
634879	2022-001	Significant Deficiency	-	P

ALN	Program	Spent	Major	Findings
14.181	Supportive Housing for Persons with Disabilities	$1.23M	Yes	1

Contacts

Name	Title	Type
FVP6GPFJ4FX5	Greg Crapo	Auditee
2288972280	Bill Ishee	Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal awards activity of Wofford Park, Inc., HUD Project No. 065-HD029-CA, 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 Wofford Park, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Wofford Park, Inc. 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. Wofford Park, Inc. has elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT CAPITAL ADVANCE PROGRAMWofford Park, Inc. has a Section 811 Supportive Housing for Persons with Disabilities program from the U.S. Department of Housing and Urban Development. The capital advance outstanding at the beginning of the year is included in the federal expenditures presented in the schedule. Wofford Park, Inc. received no additional capital advance during the year. SUPPORTIVE HOUSING FOR PERSONS WITH DISABILITIES (14.181) - Balances outstanding at the end of the audit period were 1139400.

Finding Details

Finding 2022-001

U.S. Department of Housing and Urban Development Program Name: Section 811 Supportive Housing for Persons with Disabilities Federal Assistance Listing Number 14.181 Grant Number: 065-HD029-CA Finding 2022-001: Other Finding 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 receipt of 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 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; Other Finding. 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 811 Supportive Housing for Persons with Disabilities Federal Assistance Listing Number 14.181 Grant Number: 065-HD029-CA Finding 2022-001: Other Finding 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 receipt of 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 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; Other Finding. 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.