EIN: 237083837
UEI: FLP8L7MJ42U3
Audited by: MAHER DUESSEL, CPAS
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 March 4, 2026. 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 September 4, 2026 (5 days from today).
What is a management decision? →FAC accepted this audit on March 19, 2025 — management decision was due September 19, 2025.
FAC accepted this audit on March 8, 2024 — management decision was due September 8, 2024.
FAC accepted this audit on March 12, 2023 — management decision was due September 12, 2023.
Internal control over compliance / compliance Finding number 2022-001 Section 207 pursuant to Section 223(f) loan Condition and criteria: As required by the Section 207 pursuant to Section 223(f) HUD insured loan, the Corporation is required to prepare and submit monthly reports of excess income (Form HUD-93094) in accordance with HUD instructions and in a timely manner. The contracted management company, on behalf of the Corporation, had failed to timely submit one of the monthly reports of excess income for the fiscal year ended October 31, 2022. Cause: For the fiscal year ended October 31, 2022, the Corporation did not have adequate internal controls over compliance in place for the area of reporting to ensure all required financial reporting was filed timely. Effect: As a result of failing to properly submit required financial reporting in a timely manner, the Corporation and management company was not in compliance with the reporting compliance requirement, and could have been restricted from entering into any new business with HUD. Recommendation: The Corporation, along with the contracted management company, should develop effective internal control procedures to ensure all required financial reporting is filed timely. The Corporation?s and contracted management company?s response: The contracted management company took the appropriate steps to set up automatic reporting for property managers each month.
Show full finding ▾Hide full finding ▴Internal control over compliance / compliance Finding number 2022-001 Section 207 pursuant to Section 223(f) loan Condition and criteria: As required by the Section 207 pursuant to Section 223(f) HUD insured loan, the Corporation is required to prepare and submit monthly reports of excess income (Form HUD-93094) in accordance with HUD instructions and in a timely manner. The contracted management company, on behalf of the Corporation, had failed to timely submit one of the monthly reports of excess income for the fiscal year ended October 31, 2022. Cause: For the fiscal year ended October 31, 2022, the Corporation did not have adequate internal controls over compliance in place for the area of reporting to ensure all required financial reporting was filed timely. Effect: As a result of failing to properly submit required financial reporting in a timely manner, the Corporation and management company was not in compliance with the reporting compliance requirement, and could have been restricted from entering into any new business with HUD. Recommendation: The Corporation, along with the contracted management company, should develop effective internal control procedures to ensure all required financial reporting is filed timely. The Corporation?s and contracted management company?s response: The contracted management company took the appropriate steps to set up automatic reporting for property managers each month.
January 30, 2023 U.S. Department of Housing and Urban Development Salem Lodge of B?nai B?rith Housing Corporation (the Corporation) respectfully submits the following corrective action plan for the year ended October 31, 2022. Name and address of independent accounting firm: Brown Schultz Sheridan & Fritz 210 Grandview Avenue Camp Hill, PA 17011 Audit period: November 1, 2021 ? October 31, 2022 Findings #2022-001 and #2022-002 from the schedule of findings and questioned costs for the year ended October 31, 2022 are discussed on the following page. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS: Internal control over compliance / compliance Finding number 2022-001 Section 207 pursuant to Section 223(f) loan: Federal Agency: U.S. Department of Housing and Urban Development Pass-through entity: None HUD Project number: 034-44814 NP Condition and criteria: As required by the Section 207 pursuant to Section 223(f) HUD insured loan, the Corporation is required to prepare and submit monthly reports of excess income (Form HUD-93094) in accordance with HUD instructions and in a timely manner. The contracted management company, on behalf of the Corporation, had failed to timely submit one of the monthly reports of excess income for the fiscal year ended October 31, 2022. Cause: For the fiscal year ended October 31, 2022, the Corporation did not have adequate internal controls over compliance in place for the area of reporting to ensure all required financial reporting was filed timely. Effect: As a result of failing to properly submit required financial reporting in a timely manner, the Corporation and management company will not be in compliance with the reporting compliance requirement, and could have been restricted from entering into any new business with HUD. Recommendation: The Corporation, along with the contracted management company, should develop effective internal control procedures to ensure all required financial reporting is filed timely. The Corporation?s and contracted management company?s response / corrective action: The contracted management company took the appropriate steps to set up automatic reporting for property managers each month. Sincerely, ____________________________________ Jody Dimpsey, Management Agent Salem Lodge of B?nai B?rith Housing Corporation
Internal control over compliance / compliance Finding number 2022-002 Section 207 pursuant to Section 223(f) loan Condition and criteria: As required by the Section 207 pursuant to Section 223(f) HUD insured loan, the Corporation is required to keep funds collected as a security deposit in the name of the project, in an account separate and apart from all other funds of the project, with the amount of this account at all times equal to or exceeding the aggregate of all outstanding security deposits. All disbursements from the security deposit account must be only for refunds to tenants and for payment of expenses incurred by or on behalf of the tenant. The contracted management company had transferred funds out of the security deposit account to the operating account to cover operations during the fiscal year ended October 31, 2022, leaving insufficient funds in the security deposit account to cover outstanding security deposits. Cause: For the fiscal year ended October 31, 2022, the Corporation did not have adequate internal controls over compliance in place for the area of special tests and provisions to ensure that the security deposit account funds were properly always separated from other funds of the Corporation. Effect: As a result of unallowable disbursements from the security deposit account, the Corporation and management company was not in compliance with the special tests and provisions compliance requirement, may not have sufficient funds to cover the security deposit liability and could be restricted from entering into any new business with HUD. Recommendation: The Corporation, along with the contracted management company, should develop effective internal control procedures to ensure that the security deposit account always have sufficient funds to cover the security deposit liability and that no unallowable disbursements from the account occur. The Corporation?s and contracted management company?s response: The contracted management company took the appropriate steps to set up controls over the security deposit account to ensure only allowable disbursements occur, and that the account funds are always sufficiently separated to cover the security deposit liability.
Show full finding ▾Hide full finding ▴Internal control over compliance / compliance Finding number 2022-002 Section 207 pursuant to Section 223(f) loan Condition and criteria: As required by the Section 207 pursuant to Section 223(f) HUD insured loan, the Corporation is required to keep funds collected as a security deposit in the name of the project, in an account separate and apart from all other funds of the project, with the amount of this account at all times equal to or exceeding the aggregate of all outstanding security deposits. All disbursements from the security deposit account must be only for refunds to tenants and for payment of expenses incurred by or on behalf of the tenant. The contracted management company had transferred funds out of the security deposit account to the operating account to cover operations during the fiscal year ended October 31, 2022, leaving insufficient funds in the security deposit account to cover outstanding security deposits. Cause: For the fiscal year ended October 31, 2022, the Corporation did not have adequate internal controls over compliance in place for the area of special tests and provisions to ensure that the security deposit account funds were properly always separated from other funds of the Corporation. Effect: As a result of unallowable disbursements from the security deposit account, the Corporation and management company was not in compliance with the special tests and provisions compliance requirement, may not have sufficient funds to cover the security deposit liability and could be restricted from entering into any new business with HUD. Recommendation: The Corporation, along with the contracted management company, should develop effective internal control procedures to ensure that the security deposit account always have sufficient funds to cover the security deposit liability and that no unallowable disbursements from the account occur. The Corporation?s and contracted management company?s response: The contracted management company took the appropriate steps to set up controls over the security deposit account to ensure only allowable disbursements occur, and that the account funds are always sufficiently separated to cover the security deposit liability.
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS: Internal control over compliance / compliance Finding number 2022-002 Section 207 pursuant to Section 223(f) loan: Federal Agency: U.S. Department of Housing and Urban Development Pass-through entity: None HUD Project number: 034-44814 NP Condition and criteria: As required by the Section 207 pursuant to Section 223(f) HUD insured loan, the Corporation is required to keep funds collected as a security deposit in the name of the project, in an account separate and apart from all other funds of the project, with the amount of this account at all times equal to or exceeding the aggregate of all outstanding security deposits. All disbursements from the security deposit account must be only for refunds to tenants and for payment of expenses incurred by or on behalf of the tenant. The contracted management company had transferred funds out of the security deposit account to the operating account to cover operations during the fiscal year ended October 31, 2022, leaving insufficient funds in the security deposit account to cover outstanding security deposits. Cause: For the fiscal year ended October 31, 2022, the Corporation did not have adequate internal controls over compliance in place for the area of special tests and provisions to ensure that the security deposit account funds were properly always separated from other funds of the Corporation. Effect: As a result of unallowable disbursements from the security deposit account, the Corporation and management company will not be in compliance with the special tests and provisions compliance requirement, may not have sufficient funds to cover the security deposit liability, and could be restricted from entering into any new business with HUD. Recommendation: The Corporation, along with the contracted management company, should develop effective internal control procedures to ensure that the security deposit account always have sufficient funds to cover the security deposit liability and that no unallowable disbursements from the account occur. The Corporation?s and contracted management company?s response / corrective action: The contracted management company took the appropriate steps to set up controls over the security deposit account to ensure only allowable disbursements occur, and that the account funds are always sufficiently separated to cover the security deposit liability. Sincerely, ____________________________________ Jody Dimpsey, Management Agent Salem Lodge of B?nai B?rith Housing Corporation
FAC accepted this audit on February 14, 2022 — management decision was due August 14, 2022.
FAC accepted this audit on February 4, 2021 — management decision was due August 4, 2021.
Internal control over compliance / compliance Finding number 2020-001 Section 207 pursuant to Section 223(f) loan Condition and criteria: As required by the Section 207 pursuant to Section 223(f) HUD insured loan, the Corporation is required to make timely mortgage payments. The contracted management company, on behalf of the Corporation, made two late mortgage payments for the fiscal year ended October 31, 2020. Cause: For the fiscal year ended October 31, 2020, the Corporation did not have adequate internal controls over compliance for the area of cash management in place to ensure mortgage payments were made on time. Effect: Without controls to ensure mortgage payments are made on time, there is a chance mortgage payments will not be made on time and late fees will be assessed, and the Corporation will not be in compliance with the cash management compliance requirement. This could result in restricting the Corporation from entering into any new business with HUD. Recommendation: The Corporation, along with the contracted management company, should develop effective internal control procedures to ensure all required mortgage payments are made timely. The Corporation and contracted management company?s response: The contracted management company took appropriate steps to set up an automatic payment service beginning February 1, 2020 for timely payments each month. No late payments have occurred since that date.
Show full finding ▾Hide full finding ▴Internal control over compliance / compliance Finding number 2020-001 Section 207 pursuant to Section 223(f) loan Condition and criteria: As required by the Section 207 pursuant to Section 223(f) HUD insured loan, the Corporation is required to make timely mortgage payments. The contracted management company, on behalf of the Corporation, made two late mortgage payments for the fiscal year ended October 31, 2020. Cause: For the fiscal year ended October 31, 2020, the Corporation did not have adequate internal controls over compliance for the area of cash management in place to ensure mortgage payments were made on time. Effect: Without controls to ensure mortgage payments are made on time, there is a chance mortgage payments will not be made on time and late fees will be assessed, and the Corporation will not be in compliance with the cash management compliance requirement. This could result in restricting the Corporation from entering into any new business with HUD. Recommendation: The Corporation, along with the contracted management company, should develop effective internal control procedures to ensure all required mortgage payments are made timely. The Corporation and contracted management company?s response: The contracted management company took appropriate steps to set up an automatic payment service beginning February 1, 2020 for timely payments each month. No late payments have occurred since that date.
January 26, 2021 U.S. Department of Housing and Urban Development Salem Lodge of B?nai B?rith Housing Corporation (the Corporation) respectfully submits the following corrective action plan for the year ended October 31, 2020. Name and address of independent accounting firm: Brown Schultz Sheridan & Fritz 210 Grandview Avenue Camp Hill, PA 17011 Audit period: November 1, 2019 ? October 31, 2020 Finding #2020-001 from the schedule of findings and questioned costs for the year ended October 31, 2020 is discussed on the following page. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS: Internal control over compliance / compliance Finding number 2020-001 Section 207 pursuant to Section 223(f) loan: Federal Agency: U.S. Department of Housing and Urban Development Pass-through entity: None HUD Project number: 034-44814 NP Condition and criteria: As required by the Section 207 pursuant to Section 223(f) HUD insured loan, the Corporation is required to make timely mortgage payments. The contracted management company, on behalf of the Corporation, made two late mortgage payments for the fiscal year ended October 31, 2020. Cause: For the fiscal year ended October 31, 2020, the Corporation did not have adequate internal controls over compliance for the area of cash management in place to ensure mortgage payments were made on time. Effect: Without controls to ensure mortgage payments are made on time, there is a chance mortgage payments will not be made on time and late fees will be assessed, and the Corporation will not be in compliance with the cash management compliance requirement. This could result in restricting the Corporation from entering into any new business with HUD. Recommendation: The Corporation, along with the contracted management company, should develop effective internal control procedures to ensure all required mortgage payments are made timely. The Corporation?s and contracted management company?s response / corrective action: The contracted management company took appropriate steps to set up an automatic payment service beginning February 1, 2020 for timely payments each month. No late payments have occurred since that date. Sincerely, ____________________________________ Jody Dimpsey, Management Agent Salem Lodge of B?nai B?rith Housing Corporation
2019-001
FAC accepted this audit on February 5, 2020 — management decision was due August 5, 2020.
Internal control over compliance / complianceFinding number 2019-001Section 207 pursuant to Section 223(f) loanCondition and criteria: As required by the Section 207 pursuant to Section 223(f) HUD insured loan, the Corporation is required to make timely mortgage payments. The contracted management company, on behalf of the Corporation, made one late mortgage payment for the fiscal year ended October 31, 2019.Cause: For the fiscal year ended October 31, 2019, the Corporation did not have adequate internal controls over compliance for the area of cash management in place to ensure mortgage payments were made on time.Effect: Without controls to ensure mortgage payments are made on time, there is a chance mortgage payments will not be made on time and late fees will be assessed, and the Corporation will not be in compliance with the cash management compliance requirement. This could result in restricting the Corporation from entering into any new business with HUD.Recommendation: The Corporation, along with the contracted management company, should develop effective internal control procedures to ensure all required mortgage payments are made timely.The Corporation and contractedmanagement company?sresponse: The contracted management company took appropriate steps to set up an automatic payment service for timely payments each month.
Show full finding ▾Hide full finding ▴Internal control over compliance / complianceFinding number 2019-001Section 207 pursuant to Section 223(f) loanCondition and criteria: As required by the Section 207 pursuant to Section 223(f) HUD insured loan, the Corporation is required to make timely mortgage payments. The contracted management company, on behalf of the Corporation, made one late mortgage payment for the fiscal year ended October 31, 2019.Cause: For the fiscal year ended October 31, 2019, the Corporation did not have adequate internal controls over compliance for the area of cash management in place to ensure mortgage payments were made on time.Effect: Without controls to ensure mortgage payments are made on time, there is a chance mortgage payments will not be made on time and late fees will be assessed, and the Corporation will not be in compliance with the cash management compliance requirement. This could result in restricting the Corporation from entering into any new business with HUD.Recommendation: The Corporation, along with the contracted management company, should develop effective internal control procedures to ensure all required mortgage payments are made timely.The Corporation and contractedmanagement company?sresponse: The contracted management company took appropriate steps to set up an automatic payment service for timely payments each month.
Internal control over compliance / complianceFinding number 2019-001Federal Agency: U.S. Department of Housing and Urban DevelopmentPass-through entity: NoneHUD Project number: 034-11203NPSection 207 pursuant to Section 223(f) loanCondition and criteria: As required by the Section 207 pursuant to Section 223(f) HUD insured loan, the Corporation is required to make timely mortgage payments. The contracted management company, on behalf of the Corporation, made one late mortgage payment for the fiscal year ended October 31, 2019.Cause: For the fiscal year ended October 31, 2019, the Corporation did not have adequate internal controls over compliance for the area of cash management in place to ensure mortgage payments were made on time.Effect: Without controls to ensure mortgage payments are made on time, there is a chance mortgage payments will not be made on time and late fees will be assessed, and the Corporation will not be in compliance with the cash management compliance requirement. This could result in restricting the Corporation from entering into any new business with HUD.Recommendation: The Corporation, along with the contracted management company, should develop effective internal control procedures to ensure all required mortgage payments are made timely.The Corporation's response / corrective action plan: The contracted management company took appropriate steps to set up an automatic payment service for timely payments each month.
Internal control over compliance / complianceFinding number 2019-002Section 207 pursuant to Section 223(f) loanCondition and criteria: As required by the Section 207 pursuant to Section 223(f) HUD insured loan, the Corporation is required perform the required eligibility determinations and redeterminations for tenants, including obtaining required documentation and verifications. Tenant records must contain an application, verification of SSN, handicap, or disabled status, lease agreements and/or addendums, certifications and re-certifications, and move-in /move out inspections to ensure eligibility. An application and move-in inspection was not able to be provided for one tenant, for the fiscal year ended October 31, 2019. It was noted that the tenant in question was a resident of the project prior to the hiring of the current management company.Cause: For the fiscal year ended October 31, 2019, the Corporation did not have adequate internal controls over compliance for the area of eligibility in place to ensure proper recordkeeping of tenant files.Effect: Without controls to ensure proper recordkeeping of tenant files, required documentation and verifications might not be obtained or maintained, allowing for the possibility of individuals who are not eligible to become tenants.Recommendation: The Corporation, along with the contracted management company, should develop effective internal control procedures for proper recordkeeping of tenant files to ensure all required eligibility documentation and verifications are obtained and properly maintained.The Corporation and contractedmanagement company?sresponse: The current management company could not provide a response as the finding noted above occurred before their contract began.
Show full finding ▾Hide full finding ▴Internal control over compliance / complianceFinding number 2019-002Section 207 pursuant to Section 223(f) loanCondition and criteria: As required by the Section 207 pursuant to Section 223(f) HUD insured loan, the Corporation is required perform the required eligibility determinations and redeterminations for tenants, including obtaining required documentation and verifications. Tenant records must contain an application, verification of SSN, handicap, or disabled status, lease agreements and/or addendums, certifications and re-certifications, and move-in /move out inspections to ensure eligibility. An application and move-in inspection was not able to be provided for one tenant, for the fiscal year ended October 31, 2019. It was noted that the tenant in question was a resident of the project prior to the hiring of the current management company.Cause: For the fiscal year ended October 31, 2019, the Corporation did not have adequate internal controls over compliance for the area of eligibility in place to ensure proper recordkeeping of tenant files.Effect: Without controls to ensure proper recordkeeping of tenant files, required documentation and verifications might not be obtained or maintained, allowing for the possibility of individuals who are not eligible to become tenants.Recommendation: The Corporation, along with the contracted management company, should develop effective internal control procedures for proper recordkeeping of tenant files to ensure all required eligibility documentation and verifications are obtained and properly maintained.The Corporation and contractedmanagement company?sresponse: The current management company could not provide a response as the finding noted above occurred before their contract began.
Finding #2019-002 is the result of errors made by the previous management company, therefore the current management company / corporation could not provide a response.
Internal control over compliance / complianceFinding number 2019-003Section 207 pursuant to Section 223(f) loanCondition and criteria: As required by the Section 207 pursuant to Section 223(f) HUD insured loan, the Corporation is required to employ a project manager to oversee the operations of the project and the project?s compliance with HUD and Regulatory Agreement Regulations, in order to provide the project with an adequate operational management function. The management agent fees paid to the management agent exceeded the allowed amount listed on the management agent certification and management agreement for the fiscal year ended October 31, 2019.Cause: For the fiscal year ended October 31, 2019, the Corporation did not have adequate internal controls over compliance in place to ensure that the management agent fees were properly calculated in accordance with the management agent certification and management agreement.Effect: Without controls to ensure the proper calculation and payment of the management agent fee, the fees paid to the management agent by the Corporation will not be in agreement with the allowed amounts per the management agent certification and management agreement.Recommendation: The Corporation, along with the contracted management company, should develop effective internal control procedures to ensure management agent fees are properly calculated and paid in accordance with the management agent certification and management agreement.The Corporation and contractedmanagement company?sresponse: The contracted management company will utilize the HUD calculation for management fees.
Show full finding ▾Hide full finding ▴Internal control over compliance / complianceFinding number 2019-003Section 207 pursuant to Section 223(f) loanCondition and criteria: As required by the Section 207 pursuant to Section 223(f) HUD insured loan, the Corporation is required to employ a project manager to oversee the operations of the project and the project?s compliance with HUD and Regulatory Agreement Regulations, in order to provide the project with an adequate operational management function. The management agent fees paid to the management agent exceeded the allowed amount listed on the management agent certification and management agreement for the fiscal year ended October 31, 2019.Cause: For the fiscal year ended October 31, 2019, the Corporation did not have adequate internal controls over compliance in place to ensure that the management agent fees were properly calculated in accordance with the management agent certification and management agreement.Effect: Without controls to ensure the proper calculation and payment of the management agent fee, the fees paid to the management agent by the Corporation will not be in agreement with the allowed amounts per the management agent certification and management agreement.Recommendation: The Corporation, along with the contracted management company, should develop effective internal control procedures to ensure management agent fees are properly calculated and paid in accordance with the management agent certification and management agreement.The Corporation and contractedmanagement company?sresponse: The contracted management company will utilize the HUD calculation for management fees.
Internal control over compliance / complianceFinding number 2019-003Federal Agency: U.S. Department of Housing and Urban DevelopmentPass-through entity: NoneHUD Project number: 034-11203NPSection 207 pursuant to Section 223(f) loanCondition and criteria: As required by the Section 207 pursuant to Section 223(f) HUD insured loan, the Corporation is required to employ a project manager to oversee the operations of the project and the project?s compliance with HUD and Regulatory Agreement Regulations, in order to provide the project with an adequate operational management function. The management agent fees paid to the management agent exceeded the allowed amount listed on the management agent certification and management agreement for the fiscal year ended October 31, 2019.Cause: For the fiscal year ended October 31, 2019, the Corporation did not have adequate internal controls over compliance in place to ensure that the management agent fees were properly calculated in accordance with the management agent certification and management agreement.Effect: Without controls to ensure the proper calculation and payment of the management agent fee, the fees paid to the management agent by the Corporation will not be in agreement with the allowed amounts per the management agent certification and management agreement.Recommendation: The Corporation, along with the contracted management company, should develop effective internal control procedures to ensure management agent fees are properly calculated and paid in accordance with the management agent certification and management agreement.The Corporation's response / corrective action plan: The contracted management company will utilize the HUD calculation for management fees.
Internal control over compliance / complianceFinding number 2019-004Section 207 pursuant to Section 223(f) loanCondition and criteria: As required by the Section 207 pursuant to Section 223(f) HUD insured loan, the Corporation is required to prepare and submit monthly reports of excess income (Form HUD-93094) in accordance with HUD instructions and in a timely manner. The contracted management company, on behalf of the Corporation, had failed to timely submit five of the monthly reports of excess income for the fiscal year ended October 31, 2019.Cause: For the fiscal year ended October 31, 2019, the Corporation did not have adequate internal controls over compliance for the area of reporting in place to ensure all required financial reporting was filed timely.Effect: As a result of failing to properly submit required financial reporting in a timely manner, the Corporation and management company will not be in compliance with the reporting compliance requirement, and could have been restricted from entering into any new business with HUD.Recommendation: The Corporation, along with the contracted management company, should develop effective internal control procedures to ensure all required financial reporting is filed timely.The Corporation and contractedmanagement company?sresponse: The contracted management company took the appropriate steps to set up automatic reporting for property managers each month.
Show full finding ▾Hide full finding ▴Internal control over compliance / complianceFinding number 2019-004Section 207 pursuant to Section 223(f) loanCondition and criteria: As required by the Section 207 pursuant to Section 223(f) HUD insured loan, the Corporation is required to prepare and submit monthly reports of excess income (Form HUD-93094) in accordance with HUD instructions and in a timely manner. The contracted management company, on behalf of the Corporation, had failed to timely submit five of the monthly reports of excess income for the fiscal year ended October 31, 2019.Cause: For the fiscal year ended October 31, 2019, the Corporation did not have adequate internal controls over compliance for the area of reporting in place to ensure all required financial reporting was filed timely.Effect: As a result of failing to properly submit required financial reporting in a timely manner, the Corporation and management company will not be in compliance with the reporting compliance requirement, and could have been restricted from entering into any new business with HUD.Recommendation: The Corporation, along with the contracted management company, should develop effective internal control procedures to ensure all required financial reporting is filed timely.The Corporation and contractedmanagement company?sresponse: The contracted management company took the appropriate steps to set up automatic reporting for property managers each month.
Internal control over compliance / complianceFinding number 2019-004Federal Agency: U.S. Department of Housing and Urban DevelopmentPass-through entity: NoneHUD Project number: 034-11203NPSection 207 pursuant to Section 223(f) loanCondition and criteria: As required by the Section 207 pursuant to Section 223(f) HUD insured loan, the Corporation is required to prepare and submit monthly reports of excess income (Form HUD-93094) in accordance with HUD instructions and in a timely manner. The contracted management company, on behalf of the Corporation, had failed to timely submit five of the monthly reports of excess income for the fiscal year ended October 31, 2019.Cause: For the fiscal year ended October 31, 2019, the Corporation did not have adequate internal controls over compliance for the area of reporting in place to ensure all required financial reporting was filed timely.Effect: As a result of failing to properly submit required financial reporting in a timely manner, the Corporation and management company will not be in compliance with the reporting compliance requirement, and could have been restricted from entering into any new business with HUD.Recommendation: The Corporation, along with the contracted management company, should develop effective internal control procedures to ensure all required financial reporting is filed timely.The Corporation's response / corrective action plan: The contracted management company took the appropriate steps to set up automatic reporting for property managers each month.
FAC accepted this audit on February 14, 2018 — management decision was due August 14, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on February 15, 2017 — management decision was due August 15, 2017.
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