Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 24, 2025. 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 March 24, 2026, which was (148 days ago).
What is a management decision? →Title and Assitance Listing Number of Federal Program: 14.157 Supportive Housing for the Elderly (Section 202); Type of Finding: Federal Award Finding; Finding Resolution Status: Resolved; Information on Universe and Population Size: 1 deposit due residual receipts; Sample Size Information: 1 deposit due residual receipts; Identification of Repeat Finding and Finding Reference Number: Not a repeat finding; Criteria: In accordance with Title 24 CFR § 891.400: Project funds remaining in the project funds account (including interest earned) at the end of the fiscal year must be deposited into a Federally-insured residual receipts account within 60 days.; Statement of Condition: During our review of residual receipts, we noted prior year surplus cash deposit was not deposited into residual receipts account.; Cause: The Organization did not have a system in place to remind management to make the required surplus cash in the residual receipts.; Effect or Potential Effect and Perspective: The residual receipts was underfunded by a total of $8,582 as of December 31, 2024.; Auditor Non-Compliance Code: B - Failure to make required residual receipts deposits; Questioned Costs: No questioned costs.; Reporting Views of Responsible Officials: Management agreed with the finding and is working on implementing a corrective action plan.; Please identify the property(s) and associated questioned costs this finding applies to: JG Commons Senior Housing; FHA/Contract Number: 127-EE026; Context: Based on the review residual receipts documentation, management did not make required residual receipts deposits. The residual receipts was underfunded by a total of $8,582 as of December 31, 2024.; Recommendation: We recommend management to make deposit for a total of $8,582 to cover the underfunded residual receipts. We recommend a tracking or additional review procedure is created to strengthen the controls and to ensure the funds are returned back to the residual receipts.; Auditor's Summary of Auditee's Comments on the Findings and Recommendations: Management agrees with the auditor.; Response Indicator: Agree; Completion Date: August 15, 2025; Response: Management agreed with the finding and has implemented a corrective action plan.;
Corrective Action: Management made a deposit for a total of $8,582 to cover the underfunded residual receipts. Management will maintain tracking record every year to ensure that the residual receipts account is appropriately funded. The bookkeeper will maintain the record and ensure that deposits are made as required.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 23, 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 February 23, 2021, which was (2003 days ago).
What is a management decision? →S3800-010 Finding Reference Number: 2019-001. S3800-011 Title and CFDA Number of Federal Program: 14.157 Supportive Housing for the Elderly (Section 202). S3800-015 Type of Finding: Federal Award Finding. S3800-016 Finding Resolution Status: In process. S3800-017 Information on Universe and Population Size: 21 PRAC subsidized units. S3800-018 Sample Size Information: We tested 4 out of the 21 tenant files. S3800-019 Identification of Repeat Finding and Finding Reference Number: Not a repeat finding. S3800-020 Criteria: In accordance with the HUD Occupancy Handbook 4350.3 Chapter 5, medical deductions may be subtracted from annual income for determining total tenant rent payment based on allowable family expenses and family characteristics. Owners must verify all income, assets, expenses, deductions, family characteristics, and circumstances that affect family eligibility or level of assistance. S3800-030 Statement of Condition: We noted one tenant file in which the verification of medical expense did not match the tenant certification HUD-50059 and one instance where we were unable to locate supporting documentation for 4 of the 6 medical expenses, as summarized below:(1) Unit 20 - HUD-50059 states $2,609 but verification supports $1,883. As a result, the monthly HAP may be overstated by $18.(2) Unit 17 - HUD-50059 states $3,317 but verification supports $1,906. As a result, the monthly HAP may be overstated by $35. S3800-032 Cause: Due to turnover in site personnel during the year, management was unable to locate the missing documentation or explain the differences as noted. S3800-033 Effect or Potential Effect and Perspective: Tenant income may be inaccurate and result in incorrect tenant and HAP payments. S3800-035 Auditor Non-Compliance Code: Z - Other. S3800-040 Questioned Costs: No questioned costs. S3800-045 Reporting Views of Responsible Officials: Management agreed with the finding and has implemented a corrective action plan. S3800-x12 Please identify the property(s) and associated questioned costs this finding applies to: JG Commons Senior Housing. S3800-037 FHA/Contract Number: 127-EE026. S3800-050 Context: We identified errors in 2 of the 4 tenant files selected for testing. Our selection included move-in, move-out, and recertified tenants. S3800-080 Recommendation: We recommend management correct the medical expenses information on the HUD-50059 to reflect the verified amounts shown on the third-party verification, resubmit the corrected HUD-50059 to HUD if needed, and reimburse any HAP collected in error by processing a corrected certification. We also recommend management implement a system for documenting and keeping records of medical expenses. S3800-090 Auditor's Summary of Auditee's Comments on the Findings and Recommendations: Management agrees with the auditor. S3800-130 Response Indicator: Agree. S3800-140 Completion Date: 6/23/2020. S3800-150 Response: Management agreed with the finding and has implemented a corrective action plan.
Finding Reference Number: 2019-001. Title and CFDA Number of Federal Program: 14.157 Supportive Housing for the Elderly (Section 202). Federal Award Agency: U.S. Department of Housing and Urban Development. Name of Contact Person: Chris Szala, Executive Director. Corrective Action: On December 27, management contacted HUD regarding the errors. On January 2, 2020, management was informed by that HUD they can correct the HAP payment amount through TRACS. VHH has contracted with outside professional with 35 years experience with HUD billing and certifications. She is currently working with staff and will continue in this capacity in future. Consultant name is Barbara Schwend with Second Chance Mgt. LLC. Date of Planned Corrective Action: December 31, 2020.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 5, 2019. 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 February 5, 2020, which was (2387 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
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