SR CITIZENS HSG DEV CORP OF CLAREMONT, INC OPER AS EARL M. BOURDON CTR

EIN: 020330853

UEI: GSA_MIGRATION

Data as of August 21, 2026

SR CITIZENS HSG DEV CORP OF CLAREMONT, INC OPER AS EARL M. BOURDON CTR5 audit years5 findings
5
Audit Years
5
Total Findings
0
Repeat Findings

FY 2020-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on October 1, 2020. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by April 1, 2021 (1969 days ago).

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2020-001
Special Tests & Provisions

The Project underfunded the account by $776. Cause: The Project did not implement the increase in funding that became effective 9/1/2019. Effect or Potential Effect: Deficiently funded reserve for replacements. Auditor Non-Compliance Code: N ? Reserve for Replacements Deposits. Reporting Views of Responsible Officials:The Project agrees with the finding and the auditor?s recommendations have been adopted. Recommendation: Management should implement procedures to ensure the correct amount is deposited in the replacement reserve account each month. Response Indicator:Agree. Completion Date:7/28/2020 Response:Due to a transition in accounting, the increase of the monthly deposit was not implemented timely. An additional $776 was funded in July 2020.

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FINDING No. 2020-001: Section 8 Housing Assistance Payments Program, CFDA 14.195 Finding Resolution Status:Resolved. Information on Universe Population Size:All replacement reserve deposits for the year ended June 30, 2020. Sample Size Information:Required replacement reserve deposits for the year ended June 30, 2020. Identification of Repeat Finding and Finding Reference Number:No. Criteria:In accordance with HUD, required monthly deposits must be made to the Project?s reserve for replacement account. Statement of Condition:The Project underfunded the account by $776. Cause: The Project did not implement the increase in funding that became effective 9/1/2019. Effect or Potential Effect: Deficiently funded reserve for replacements. Auditor Non-Compliance Code: N ? Reserve for Replacements Deposits. Reporting Views of Responsible Officials:The Project agrees with the finding and the auditor?s recommendations have been adopted. Recommendation: Management should implement procedures to ensure the correct amount is deposited in the replacement reserve account each month. Response Indicator:Agree. Completion Date:7/28/2020 Response:Due to a transition in accounting, the increase of the monthly deposit was not implemented timely. An additional $776 was funded in July 2020.

Corrective Action Plan

Oversight Agency for Audit Senior Citizens Housing Development Corporation of Claremont, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2020. Name and address of independent public accounting firm: Bellows Associates, P.A., 7890 Peters Road, Suite G-102, Plantation, Florida 33324 Audit period:July 1, 2019 through June 30, 2020 The finding from the June 30, 2020 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2020-001:Section 8 Housing Assistance Payments Program, CFDA 14.195 Recommendation:Management should implement procedures to ensure the correct amount is deposited in the replacement reserve account each month. Action Taken:Due to a transition in accounting, the increase of the monthly deposit was not implemented timely. An additional $776 was funded in July 2020. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Assistant to Vice President of Accounting and Finance

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FY 2019-06-30

FAC accepted this audit on October 6, 2019 — management decision was due April 6, 2020.

2019-001
Special Tests & Provisions

The Project inadvertently made an unauthorized withdrawal of funds from the reserve for replacements. Cause: The Project duplicated the withdrawal of funds. Effect or Potential Effect: The Project did not comply with the Regulatory Agreement to make withdrawals from the reserve for replacements in the amount authorized by HUD. Auditor Non-Compliance Code: A ? Unauthorized withdrawals from replacement reserve account Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendations will be adopted. Recommendation: Implement procedures to ensure that all withdrawals from the reserve for replacements are authorized by HUD. Response Indicator: Agree. Completion Date: 12/14/2018 Response: The Project erroneously duplicated an authorized withdrawal from the replacement reserve. However, it was reimbursed on 12/14/18 and management has implemented new procedures to ensure this doesn't happen again.

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FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2019-001: Section 8 Housing Assistance Payments Program, CFDA 14.195 Finding Resolution Status: Resolved. Information on Universe Population Size: Replacement Reserve account. Sample Size Information: Replacement Reserve account. Identification of Repeat Finding and Finding Reference Number: No. Criteria: The Regulatory Agreement provides that all withdrawals from the reserve for replacements must be made in the amount approved by HUD. Statement of Condition: The Project inadvertently made an unauthorized withdrawal of funds from the reserve for replacements. Cause: The Project duplicated the withdrawal of funds. Effect or Potential Effect: The Project did not comply with the Regulatory Agreement to make withdrawals from the reserve for replacements in the amount authorized by HUD. Auditor Non-Compliance Code: A ? Unauthorized withdrawals from replacement reserve account Reporting Views of Responsible Officials: The Project agrees with the finding and the auditor?s recommendations will be adopted. Recommendation: Implement procedures to ensure that all withdrawals from the reserve for replacements are authorized by HUD. Response Indicator: Agree. Completion Date: 12/14/2018 Response: The Project erroneously duplicated an authorized withdrawal from the replacement reserve. However, it was reimbursed on 12/14/18 and management has implemented new procedures to ensure this doesn't happen again.

Corrective Action Plan

Oversight Agency for Audit Senior Citizens Housing Development Corporation of Claremont, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2019. Name and address of independent public accounting firm: Bellows Associates, P.A., 7890 Peters Road, Suite G-102, Plantation, Florida 33324 Audit period: July 1, 2018 through June 30, 2019 The finding from the June 30, 2019 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2019-001: Section 8 Housing Assistance Payments Program, CFDA 14.195 Recommendation: Implement procedures to ensure that all withdrawals from the reserve for replacements are authorized by HUD. Action Taken: The Project erroneously duplicated an authorized withdrawal from the replacement reserve. However, it was reimbursed on 12/14/18 and management has implemented new procedures to ensure this doesn't happen again. If the Oversight Agency for Audit has questions regarding these plans, please call Christine Harris at 954-835-9200. Sincerely yours, Christine Harris Assistant to Vice President of Accounting

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FY 2017-06-30

FAC accepted this audit on October 10, 2017 — management decision was due April 10, 2018.

2017-001
Special Tests & Provisions

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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FY 2016-06-30

FAC accepted this audit on September 29, 2016 — management decision was due March 29, 2017.

2016-001
Eligibility

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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2016-002
Special Tests & Provisions
QUESTIONED COSTS

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.

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