Audit 27067

FY End
2022-12-31
Total Expended
$5.64M
Findings
12
Programs
5
Year: 2022 Accepted: 2023-08-17

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
20166 2022-002 Significant Deficiency - L
20167 2022-002 Significant Deficiency - L
20168 2022-002 Significant Deficiency - L
20169 2022-002 Significant Deficiency - L
20170 2022-002 Significant Deficiency - L
20171 2022-002 Significant Deficiency - L
596608 2022-002 Significant Deficiency - L
596609 2022-002 Significant Deficiency - L
596610 2022-002 Significant Deficiency - L
596611 2022-002 Significant Deficiency - L
596612 2022-002 Significant Deficiency - L
596613 2022-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
10.415 Rural Rental Housing Loans $1.50M Yes 1
10.433 Rural Housing Preservation Grants $919,552 Yes 0
14.239 Home Investment Partnerships Program $116,686 - 0
10.427 Rural Rental Assistance Payments $106,766 - 0
21.026 Homeowner Assistance Fund $30,000 - 0

Contacts

Name Title Type
H83KANCDE6F3 Maria Guerra Auditee
5039811618 Eric Zehntbauer Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: 1. Basis of AccountingThe accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Farmworker Housing Development Corporation and is presented on the accrual basis of accounting.The information in the Schedule is presented in accordance with the requirements of Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) or other requirements of Federal agencies such as the Department of Treasury. Because the Schedule presents only a selected portion of the operations of Farmworker Housing Development Corporation, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Farmworker Housing Development Corporation.2. Summary of Significant Accounting PoliciesExpenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized in accordance with the requirements Title 2 CFR Part 200, Uniform Administrative Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Farmworker Housing Development Corporation did not elect to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.3. Assistance Listing ProgramsThe program titles and Assistance Listing (AL) numbers were obtained from the federal or pass-through grantor or the catalog of federal domestic assistance.4. Major and Nonmajor Federal Financial Assistance ProgramsFederal financial assistance programs with identical AL numbers are combined in determining whether the programs are major or nonmajor. Type A federal assistance programs are those with combined expenditures of $750,000 for more during a fiscal year. Type B federal financial assistance De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. RURAL RENTAL HOUSING LOANS (10.415) - Balances outstanding at the end of the audit period were 428293. RURAL RENTAL HOUSING LOANS (10.415) - Balances outstanding at the end of the audit period were 470101. RURAL RENTAL HOUSING LOANS (10.415) - Balances outstanding at the end of the audit period were 423553. RURAL RENTAL HOUSING LOANS (10.415) - Balances outstanding at the end of the audit period were 500602. RURAL RENTAL HOUSING LOANS (10.415) - Balances outstanding at the end of the audit period were 890109. RURAL RENTAL HOUSING LOANS (10.415) - Balances outstanding at the end of the audit period were 1499000.

Finding Details

Finding 2022-002 ? Significant Deficiency ? Reporting, AL #10.415 Condition ? It was noted during the audit that reporting to USDA Rural Development (form 3560-10) was not done within prescribed timelines. Criteria ? Internal controls over the preparation of an organization?s reporting should be designed to prevent late reporting. Context and Cause ? The reporting is tasked with a department outside of fiscal staff, without access to the necessary financial information to complete the reporting. Effect of Condition ? The events above resulted in late reporting. Recommendation ? In order for the Organization?s internal controls over the preparation of financial reporting, a calendar should be developed with a plan of action to complete the reports under dual control. Views of Responsible Officials and Planned Corrective Actions ? Management concurs with the finding and has developed a corrective action plan. We understand a significant deficiency is identified in the internal control over reporting. It does not impact the Organization?s ability to manage federal funds. Regardless, we place the utmost importance on the summary of auditors? results and will work to increase the strength of our internal controls over financial reporting.
Finding 2022-002 ? Significant Deficiency ? Reporting, AL #10.415 Condition ? It was noted during the audit that reporting to USDA Rural Development (form 3560-10) was not done within prescribed timelines. Criteria ? Internal controls over the preparation of an organization?s reporting should be designed to prevent late reporting. Context and Cause ? The reporting is tasked with a department outside of fiscal staff, without access to the necessary financial information to complete the reporting. Effect of Condition ? The events above resulted in late reporting. Recommendation ? In order for the Organization?s internal controls over the preparation of financial reporting, a calendar should be developed with a plan of action to complete the reports under dual control. Views of Responsible Officials and Planned Corrective Actions ? Management concurs with the finding and has developed a corrective action plan. We understand a significant deficiency is identified in the internal control over reporting. It does not impact the Organization?s ability to manage federal funds. Regardless, we place the utmost importance on the summary of auditors? results and will work to increase the strength of our internal controls over financial reporting.
Finding 2022-002 ? Significant Deficiency ? Reporting, AL #10.415 Condition ? It was noted during the audit that reporting to USDA Rural Development (form 3560-10) was not done within prescribed timelines. Criteria ? Internal controls over the preparation of an organization?s reporting should be designed to prevent late reporting. Context and Cause ? The reporting is tasked with a department outside of fiscal staff, without access to the necessary financial information to complete the reporting. Effect of Condition ? The events above resulted in late reporting. Recommendation ? In order for the Organization?s internal controls over the preparation of financial reporting, a calendar should be developed with a plan of action to complete the reports under dual control. Views of Responsible Officials and Planned Corrective Actions ? Management concurs with the finding and has developed a corrective action plan. We understand a significant deficiency is identified in the internal control over reporting. It does not impact the Organization?s ability to manage federal funds. Regardless, we place the utmost importance on the summary of auditors? results and will work to increase the strength of our internal controls over financial reporting.
Finding 2022-002 ? Significant Deficiency ? Reporting, AL #10.415 Condition ? It was noted during the audit that reporting to USDA Rural Development (form 3560-10) was not done within prescribed timelines. Criteria ? Internal controls over the preparation of an organization?s reporting should be designed to prevent late reporting. Context and Cause ? The reporting is tasked with a department outside of fiscal staff, without access to the necessary financial information to complete the reporting. Effect of Condition ? The events above resulted in late reporting. Recommendation ? In order for the Organization?s internal controls over the preparation of financial reporting, a calendar should be developed with a plan of action to complete the reports under dual control. Views of Responsible Officials and Planned Corrective Actions ? Management concurs with the finding and has developed a corrective action plan. We understand a significant deficiency is identified in the internal control over reporting. It does not impact the Organization?s ability to manage federal funds. Regardless, we place the utmost importance on the summary of auditors? results and will work to increase the strength of our internal controls over financial reporting.
Finding 2022-002 ? Significant Deficiency ? Reporting, AL #10.415 Condition ? It was noted during the audit that reporting to USDA Rural Development (form 3560-10) was not done within prescribed timelines. Criteria ? Internal controls over the preparation of an organization?s reporting should be designed to prevent late reporting. Context and Cause ? The reporting is tasked with a department outside of fiscal staff, without access to the necessary financial information to complete the reporting. Effect of Condition ? The events above resulted in late reporting. Recommendation ? In order for the Organization?s internal controls over the preparation of financial reporting, a calendar should be developed with a plan of action to complete the reports under dual control. Views of Responsible Officials and Planned Corrective Actions ? Management concurs with the finding and has developed a corrective action plan. We understand a significant deficiency is identified in the internal control over reporting. It does not impact the Organization?s ability to manage federal funds. Regardless, we place the utmost importance on the summary of auditors? results and will work to increase the strength of our internal controls over financial reporting.
Finding 2022-002 ? Significant Deficiency ? Reporting, AL #10.415 Condition ? It was noted during the audit that reporting to USDA Rural Development (form 3560-10) was not done within prescribed timelines. Criteria ? Internal controls over the preparation of an organization?s reporting should be designed to prevent late reporting. Context and Cause ? The reporting is tasked with a department outside of fiscal staff, without access to the necessary financial information to complete the reporting. Effect of Condition ? The events above resulted in late reporting. Recommendation ? In order for the Organization?s internal controls over the preparation of financial reporting, a calendar should be developed with a plan of action to complete the reports under dual control. Views of Responsible Officials and Planned Corrective Actions ? Management concurs with the finding and has developed a corrective action plan. We understand a significant deficiency is identified in the internal control over reporting. It does not impact the Organization?s ability to manage federal funds. Regardless, we place the utmost importance on the summary of auditors? results and will work to increase the strength of our internal controls over financial reporting.
Finding 2022-002 ? Significant Deficiency ? Reporting, AL #10.415 Condition ? It was noted during the audit that reporting to USDA Rural Development (form 3560-10) was not done within prescribed timelines. Criteria ? Internal controls over the preparation of an organization?s reporting should be designed to prevent late reporting. Context and Cause ? The reporting is tasked with a department outside of fiscal staff, without access to the necessary financial information to complete the reporting. Effect of Condition ? The events above resulted in late reporting. Recommendation ? In order for the Organization?s internal controls over the preparation of financial reporting, a calendar should be developed with a plan of action to complete the reports under dual control. Views of Responsible Officials and Planned Corrective Actions ? Management concurs with the finding and has developed a corrective action plan. We understand a significant deficiency is identified in the internal control over reporting. It does not impact the Organization?s ability to manage federal funds. Regardless, we place the utmost importance on the summary of auditors? results and will work to increase the strength of our internal controls over financial reporting.
Finding 2022-002 ? Significant Deficiency ? Reporting, AL #10.415 Condition ? It was noted during the audit that reporting to USDA Rural Development (form 3560-10) was not done within prescribed timelines. Criteria ? Internal controls over the preparation of an organization?s reporting should be designed to prevent late reporting. Context and Cause ? The reporting is tasked with a department outside of fiscal staff, without access to the necessary financial information to complete the reporting. Effect of Condition ? The events above resulted in late reporting. Recommendation ? In order for the Organization?s internal controls over the preparation of financial reporting, a calendar should be developed with a plan of action to complete the reports under dual control. Views of Responsible Officials and Planned Corrective Actions ? Management concurs with the finding and has developed a corrective action plan. We understand a significant deficiency is identified in the internal control over reporting. It does not impact the Organization?s ability to manage federal funds. Regardless, we place the utmost importance on the summary of auditors? results and will work to increase the strength of our internal controls over financial reporting.
Finding 2022-002 ? Significant Deficiency ? Reporting, AL #10.415 Condition ? It was noted during the audit that reporting to USDA Rural Development (form 3560-10) was not done within prescribed timelines. Criteria ? Internal controls over the preparation of an organization?s reporting should be designed to prevent late reporting. Context and Cause ? The reporting is tasked with a department outside of fiscal staff, without access to the necessary financial information to complete the reporting. Effect of Condition ? The events above resulted in late reporting. Recommendation ? In order for the Organization?s internal controls over the preparation of financial reporting, a calendar should be developed with a plan of action to complete the reports under dual control. Views of Responsible Officials and Planned Corrective Actions ? Management concurs with the finding and has developed a corrective action plan. We understand a significant deficiency is identified in the internal control over reporting. It does not impact the Organization?s ability to manage federal funds. Regardless, we place the utmost importance on the summary of auditors? results and will work to increase the strength of our internal controls over financial reporting.
Finding 2022-002 ? Significant Deficiency ? Reporting, AL #10.415 Condition ? It was noted during the audit that reporting to USDA Rural Development (form 3560-10) was not done within prescribed timelines. Criteria ? Internal controls over the preparation of an organization?s reporting should be designed to prevent late reporting. Context and Cause ? The reporting is tasked with a department outside of fiscal staff, without access to the necessary financial information to complete the reporting. Effect of Condition ? The events above resulted in late reporting. Recommendation ? In order for the Organization?s internal controls over the preparation of financial reporting, a calendar should be developed with a plan of action to complete the reports under dual control. Views of Responsible Officials and Planned Corrective Actions ? Management concurs with the finding and has developed a corrective action plan. We understand a significant deficiency is identified in the internal control over reporting. It does not impact the Organization?s ability to manage federal funds. Regardless, we place the utmost importance on the summary of auditors? results and will work to increase the strength of our internal controls over financial reporting.
Finding 2022-002 ? Significant Deficiency ? Reporting, AL #10.415 Condition ? It was noted during the audit that reporting to USDA Rural Development (form 3560-10) was not done within prescribed timelines. Criteria ? Internal controls over the preparation of an organization?s reporting should be designed to prevent late reporting. Context and Cause ? The reporting is tasked with a department outside of fiscal staff, without access to the necessary financial information to complete the reporting. Effect of Condition ? The events above resulted in late reporting. Recommendation ? In order for the Organization?s internal controls over the preparation of financial reporting, a calendar should be developed with a plan of action to complete the reports under dual control. Views of Responsible Officials and Planned Corrective Actions ? Management concurs with the finding and has developed a corrective action plan. We understand a significant deficiency is identified in the internal control over reporting. It does not impact the Organization?s ability to manage federal funds. Regardless, we place the utmost importance on the summary of auditors? results and will work to increase the strength of our internal controls over financial reporting.
Finding 2022-002 ? Significant Deficiency ? Reporting, AL #10.415 Condition ? It was noted during the audit that reporting to USDA Rural Development (form 3560-10) was not done within prescribed timelines. Criteria ? Internal controls over the preparation of an organization?s reporting should be designed to prevent late reporting. Context and Cause ? The reporting is tasked with a department outside of fiscal staff, without access to the necessary financial information to complete the reporting. Effect of Condition ? The events above resulted in late reporting. Recommendation ? In order for the Organization?s internal controls over the preparation of financial reporting, a calendar should be developed with a plan of action to complete the reports under dual control. Views of Responsible Officials and Planned Corrective Actions ? Management concurs with the finding and has developed a corrective action plan. We understand a significant deficiency is identified in the internal control over reporting. It does not impact the Organization?s ability to manage federal funds. Regardless, we place the utmost importance on the summary of auditors? results and will work to increase the strength of our internal controls over financial reporting.