FAC Explorer

Audit 889

FY End
2023-04-30
Total Expended
$996,928
Findings
2
Programs
2
Organization: Columbia Catholic Housing for the Elderly, Inc. - Trinity House Apartments (PA)
Year: 2023 Accepted: 2023-10-20
Auditor: Sager Swisher and Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
422 2023-001 - - N
576864 2023-001 - - N

Programs

ALN Program Spent Major Findings
14.856 Lower Income Housing Assistance Program_section 8 Moderate Rehabilitation $941,505 Yes 1
14.191 Multifamily Housing Service Coordinators $55,423 - 0

Contacts

Name Title Type
FK2UJYLVHQB8 Sharlene Woodruff Auditee
7172911911 Michael L Reiner Auditor
No contacts on file

Notes to SEFA

Accounting Policies: THE PROJECT USES THE ACCRUAL BASIS OF ACCOUNTING TO REPORT FEDERAL AWARDS EXPENDED. FOR FINANCIAL STATEMENT PRESENTATION, GRANT REVENUES USED TO ACQUIRE FIXED ASSETS ARE DEFERRED AND RECOGNIZED OVER THE ESTIMATED USEFUL LIVES OF ASSETS ACQUIRED. 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). THEREFORE, SOME AMOUNTS PRESENTED IN THIS SCHEDULE MAY DIFFER FROM AMOUNTS PRESENTED IN, OR USED IN THE PREPARATION OF, THE BASIC FINANCIAL STATEMENTS. De Minimis Rate Used: N Rate Explanation: THE PROJECT HAS ELECTED NOT TO USE THE 10% DE MINIMUS INDIRECT COST RATE AS ALLOWED UNDER THE UNIFORM GUIDANCE.

Finding Details

Finding 2023-001
Criteria: Under the Special Tests and Provisions compliance requirement, the housing quality standards provision requires that annual inspections must be done at the time of initial occupancy, and at least annually thereafter. Cause: The Project experienced significant plumbing issues during the fiscal year, which took employee manpower and staff hours to correct. As a result, employees did not have time to complete all the required unit inspections during the year. Effect: The procedures for maintaining tenant housing inspections were not consistently applied in accordance with HUD requirements. Recommendation: We recommend that the Project comply with written procedures to inspect units that are past the annual inspection period timely. Views of responsible officials and planned corrective actions: Management agrees with the finding and will take corrective action to ensure all annual inspections will be performed at the time of annual recertification.
Finding 2023-001
Criteria: Under the Special Tests and Provisions compliance requirement, the housing quality standards provision requires that annual inspections must be done at the time of initial occupancy, and at least annually thereafter. Cause: The Project experienced significant plumbing issues during the fiscal year, which took employee manpower and staff hours to correct. As a result, employees did not have time to complete all the required unit inspections during the year. Effect: The procedures for maintaining tenant housing inspections were not consistently applied in accordance with HUD requirements. Recommendation: We recommend that the Project comply with written procedures to inspect units that are past the annual inspection period timely. Views of responsible officials and planned corrective actions: Management agrees with the finding and will take corrective action to ensure all annual inspections will be performed at the time of annual recertification.