Finding 571637 (2024-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-07-18
Audit: 362573
Organization: Gates Senior Housing, Inc. (NY)
Auditor: Fustcharles LLP

AI Summary

  • Core Issue: The Company’s fidelity bond coverage is below the required minimum of two months' gross potential collections.
  • Impacted Requirements: Compliance with HUD requirements for fidelity bond coverage.
  • Recommended Follow-Up: Increase coverage amount and establish policies to regularly monitor compliance.

Finding Text

Criteria or specific requirement: The Company must obtain a fidelity bond that is equal to or exceeds two months gross potential collections. Condition: Actual fidelity bond coverage amount in FY2024 was less than 2 months of calculated gross potential collections. Questioned costs: $0 Context: No sampling, entire population tested. Cause: The Company did not update coverage amount to keep pace with revenue growth. Effect: Result of the finding is that actual fidelity bond coverage amount fell below the required minimum. Repeat finding: No Recommendation: The auditor recommends that management increase their coverage amount to come into compliance with HUD requirements, as well as develop policies and procedures to monitor required coverage minimums. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

Section 232 Mortgage Insurance for Nursing Homes - Assistance Listing No. 14.157 Recommendation: The auditor recommends that management increase their coverage amount to come into compliance with HUD requirements, as well as develop policies and procedures to monitor required coverage minimums to ensure that actual coverage amount is kept at least at that level. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Fidelity Bond insurance coverage was immediately increased from $600,000 to $850,000 to be above the minimum required threshold of $812,581 when identified. The new process implemented will assess potential organizational revenue growth ahead of insurance renewal to maintain at least the minimum required coverage threshold. Name(s) of the contact person(s) responsible for corrective action: David Lockwood, Controller Planned completion date for corrective action plan: 3/31/25

Categories

HUD Housing Programs

Other Findings in this Audit

  • 1148079 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.129 Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities $6.69M