EIN: 061109405
UEI: GSA_MIGRATION
Audited by: COHNREZNICK LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 26, 2022. 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 26, 2023 (1223 days ago).
What is a management decision? →Finding 2021-001; Supportive Housing for the Elderly, CFDA 14.157 Statement of Condition Internal controls over financial reporting did not provide for timely posting and reconciliation of subsidiary ledgers to the general ledger or controls over year end close. Criteria The Company must establish adequate controls to safeguard assets. HUD Manual 4370.2 identifies basic financial accounting procedures that should be implemented, such as timely reconciliation of the general ledger to subsidiary ledgers or reconciliations. Questioned Costs None Effect The general ledger data was not reconciled monthly in accordance with HUD requirements, resulting in a delay in financial reporting and inaccurate internal financial reporting. Context Material adjustments were required by the auditor. Cause Management was not reviewing monthly journal entries and other recordkeeping on a regular basis to ensure proper and timely recording. The Company is not in compliance with the requirements of the regulatory agreement. Recommendation Management should establish monthly review procedures that compare monthly reconciliations of key accounts to the general ledger. Auditor Noncompliance Code: S - Internal control deficiencies Finding Resolution Status: In process Reporting Views of Responsible Officials La Casa Elderly Housing, Inc. agrees with the finding, and the auditor's recommendations will be implemented.
Show full finding ▾Hide full finding ▴Finding 2021-001; Supportive Housing for the Elderly, CFDA 14.157 Statement of Condition Internal controls over financial reporting did not provide for timely posting and reconciliation of subsidiary ledgers to the general ledger or controls over year end close. Criteria The Company must establish adequate controls to safeguard assets. HUD Manual 4370.2 identifies basic financial accounting procedures that should be implemented, such as timely reconciliation of the general ledger to subsidiary ledgers or reconciliations. Questioned Costs None Effect The general ledger data was not reconciled monthly in accordance with HUD requirements, resulting in a delay in financial reporting and inaccurate internal financial reporting. Context Material adjustments were required by the auditor. Cause Management was not reviewing monthly journal entries and other recordkeeping on a regular basis to ensure proper and timely recording. The Company is not in compliance with the requirements of the regulatory agreement. Recommendation Management should establish monthly review procedures that compare monthly reconciliations of key accounts to the general ledger. Auditor Noncompliance Code: S - Internal control deficiencies Finding Resolution Status: In process Reporting Views of Responsible Officials La Casa Elderly Housing, Inc. agrees with the finding, and the auditor's recommendations will be implemented.
Project Legal Name: La Casa Elderly Housing, Inc. HUD Project No.: 017-11182 Audit Firm: CohnReznick, LLP Period covered by the audit:1/1/2021 through 12/31/2021 Corrective Action Plan prepared by: Name: Fernando Betancourt Position: Management Agent Telephone Number: 860-527-6261 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2021-001 - Financial Statement Audit a. Comments on the Finding and Recommendation We concur with the auditors finding as follows: The Company has inadequate internal controls over month end and year end general ledger close procedures. Management should establish monthly review procedures that compares monthly reconciliations of key accounts to the general ledger. b. Action(s) Taken or Planned on the Finding 2. Finding 2021-001 - Major Federal Award Programs Audit a. Comments on the Finding and Recommendation We concur with the auditors finding as follows: The Company has inadequate internal controls over month end and year end general ledger close procedures. Management should establish monthly review procedures that compares monthly reconciliations of key accounts to the general ledger. . b. Action(s) Taken or Planned on the Finding Regards Fernando Betancourt Management Agent
2020-001
FAC accepted this audit on July 15, 2021 — management decision was due January 15, 2022.
Statement of Condition Internal controls over financial reporting did not provide for timely posting and reconciliation of subsidiary ledgers to the general ledger or controls over year end close. Criteria The Company must establish adequate controls to safeguard assets. HUD Manual 4370.2 identifies basic financial accounting procedures that should be implemented, such as timely reconciliation of the general ledger to subsidiary ledgers or reconciliations. Questioned Costs None Effect The general ledger data was not reconciled monthly in accordance with HUD requirements, resulting in a delay in financial reporting and inaccurate internal financial reporting. Context Material adjustments were required by the auditor. Cause Management was not reviewing monthly journal entries and other recordkeeping on a regular basis to ensure proper and timely recording. The Company is not in compliance with the requirements of the regulatory agreement. Recommendation Management should establish monthly review procedures that compare monthly reconciliations of key accounts to the general ledger. Auditor Noncompliance Code: S - Internal control deficiencies Finding Resolution Status: In process Reporting Views of Responsible Officials La Casa Elderly Housing, Inc. agrees with the finding, and the auditor's recommendations will be implemented.
Show full finding ▾Hide full finding ▴Statement of Condition Internal controls over financial reporting did not provide for timely posting and reconciliation of subsidiary ledgers to the general ledger or controls over year end close. Criteria The Company must establish adequate controls to safeguard assets. HUD Manual 4370.2 identifies basic financial accounting procedures that should be implemented, such as timely reconciliation of the general ledger to subsidiary ledgers or reconciliations. Questioned Costs None Effect The general ledger data was not reconciled monthly in accordance with HUD requirements, resulting in a delay in financial reporting and inaccurate internal financial reporting. Context Material adjustments were required by the auditor. Cause Management was not reviewing monthly journal entries and other recordkeeping on a regular basis to ensure proper and timely recording. The Company is not in compliance with the requirements of the regulatory agreement. Recommendation Management should establish monthly review procedures that compare monthly reconciliations of key accounts to the general ledger. Auditor Noncompliance Code: S - Internal control deficiencies Finding Resolution Status: In process Reporting Views of Responsible Officials La Casa Elderly Housing, Inc. agrees with the finding, and the auditor's recommendations will be implemented.
1. Finding 2020-001 - Financial Statement Audit a. Commentson the Finding and Recommendation We concur with the auditors finding as follows: The Company has inadequate internal controls over month end and year end general ledger close procedures. Management should establish monthly review procedures that compares monthly reconciliations of key accounts to the general ledger. b. Action(s) Taken or Planned on the Finding Our internal controls were in place and working properly for the year 2019, as stated by auditor Kimberly Nardone. However, our systems were hacked twice in the year 2020 erasing all our data. That is the reason we were not in compliance. As a corrective action, we switched everything to a Cloud base system and we are current in the application.
FAC accepted this audit on May 13, 2020 — management decision was due November 13, 2020.
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2017-002
GSA_MIGRATION
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GSA_MIGRATION
2017-003
GSA_MIGRATION
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GSA_MIGRATION
2017-004
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