Federal Agency Program Title Assistance Listing Number Award Number Award Period
All awards reported on the schedule of expenditures of federal awards Identification as a Repeat Finding: Elements of this finding are repeated from Finding 2022-003
Finding:
The Organization did not file its annual 2023 Single Audit and Data Collection form timely.
Criteria:
The Single Audit Reporting Package and Data Collection Form shall be submitted to the Federal Audit
Clearinghouse 30 days after receipt of the auditor’s report, or 9 months after the end of the fiscal year,
whichever comes first.
Condition and context:
Submission of the Single Audit Reporting Package and Data Collection Form to the FAC was not completed
within the timeframe required by the Uniform Guidance.
During the audit we noted that the Single Audit Reporting Package and Data Collection Form is expected to
be submitted to the FAC during November 2024 for the fiscal year ended December 31, 2023.
Cause:
The Organization implemented a new general ledger system effective January 1, 2024. The time the
accounting and finance team devoted to the conversion reduced their availability to prepare for the audit. As
such, audit fieldwork commenced three months later than in the prior year. This delay was further
compounded by members of the accounting and finance team contracting COVID-19 during audit fieldwork
and delays in receiving accurate financial reports from the property managers as noted in Finding 2023-001.
Sample size and population:
Sampling was not applicable to this finding.
Effect:
Noncompliance with the Uniform Guidance could reduce access to future funding from Federal sources.
Recommendation:
General ledger conversions happen infrequently. Therefore, it would be unusual for a similar matter to
reoccur; however, it considered a best practice to maintain a schedule of regulatory and compliance deadlines
to ensure related tasks are completed in advance of deadlines. Also, see recommendation in Finding 2023-001.
Question Costs: None
Management Response and Corrective Action Plan: See Corrective Action Plan.
Contact Person: Marc Taylor, Chief Finance Officer
Federal Agency Program Title Assistance Listing Number Award Number Award Period
All awards reported on the schedule of expenditures of federal awards Identification as a Repeat Finding: Elements of this finding are repeated from Finding 2022-003
Finding:
The Organization did not file its annual 2023 Single Audit and Data Collection form timely.
Criteria:
The Single Audit Reporting Package and Data Collection Form shall be submitted to the Federal Audit
Clearinghouse 30 days after receipt of the auditor’s report, or 9 months after the end of the fiscal year,
whichever comes first.
Condition and context:
Submission of the Single Audit Reporting Package and Data Collection Form to the FAC was not completed
within the timeframe required by the Uniform Guidance.
During the audit we noted that the Single Audit Reporting Package and Data Collection Form is expected to
be submitted to the FAC during November 2024 for the fiscal year ended December 31, 2023.
Cause:
The Organization implemented a new general ledger system effective January 1, 2024. The time the
accounting and finance team devoted to the conversion reduced their availability to prepare for the audit. As
such, audit fieldwork commenced three months later than in the prior year. This delay was further
compounded by members of the accounting and finance team contracting COVID-19 during audit fieldwork
and delays in receiving accurate financial reports from the property managers as noted in Finding 2023-001.
Sample size and population:
Sampling was not applicable to this finding.
Effect:
Noncompliance with the Uniform Guidance could reduce access to future funding from Federal sources.
Recommendation:
General ledger conversions happen infrequently. Therefore, it would be unusual for a similar matter to
reoccur; however, it considered a best practice to maintain a schedule of regulatory and compliance deadlines
to ensure related tasks are completed in advance of deadlines. Also, see recommendation in Finding 2023-001.
Question Costs: None
Management Response and Corrective Action Plan: See Corrective Action Plan.
Contact Person: Marc Taylor, Chief Finance Officer
Federal Agency Program Title Assistance Listing Number Award Number Award Period
All awards reported on the schedule of expenditures of federal awards Identification as a Repeat Finding: Elements of this finding are repeated from Finding 2022-003
Finding:
The Organization did not file its annual 2023 Single Audit and Data Collection form timely.
Criteria:
The Single Audit Reporting Package and Data Collection Form shall be submitted to the Federal Audit
Clearinghouse 30 days after receipt of the auditor’s report, or 9 months after the end of the fiscal year,
whichever comes first.
Condition and context:
Submission of the Single Audit Reporting Package and Data Collection Form to the FAC was not completed
within the timeframe required by the Uniform Guidance.
During the audit we noted that the Single Audit Reporting Package and Data Collection Form is expected to
be submitted to the FAC during November 2024 for the fiscal year ended December 31, 2023.
Cause:
The Organization implemented a new general ledger system effective January 1, 2024. The time the
accounting and finance team devoted to the conversion reduced their availability to prepare for the audit. As
such, audit fieldwork commenced three months later than in the prior year. This delay was further
compounded by members of the accounting and finance team contracting COVID-19 during audit fieldwork
and delays in receiving accurate financial reports from the property managers as noted in Finding 2023-001.
Sample size and population:
Sampling was not applicable to this finding.
Effect:
Noncompliance with the Uniform Guidance could reduce access to future funding from Federal sources.
Recommendation:
General ledger conversions happen infrequently. Therefore, it would be unusual for a similar matter to
reoccur; however, it considered a best practice to maintain a schedule of regulatory and compliance deadlines
to ensure related tasks are completed in advance of deadlines. Also, see recommendation in Finding 2023-001.
Question Costs: None
Management Response and Corrective Action Plan: See Corrective Action Plan.
Contact Person: Marc Taylor, Chief Finance Officer
Federal Agency Program Title Assistance Listing Number Award Number Award Period
All awards reported on the schedule of expenditures of federal awards Identification as a Repeat Finding: Elements of this finding are repeated from Finding 2022-003
Finding:
The Organization did not file its annual 2023 Single Audit and Data Collection form timely.
Criteria:
The Single Audit Reporting Package and Data Collection Form shall be submitted to the Federal Audit
Clearinghouse 30 days after receipt of the auditor’s report, or 9 months after the end of the fiscal year,
whichever comes first.
Condition and context:
Submission of the Single Audit Reporting Package and Data Collection Form to the FAC was not completed
within the timeframe required by the Uniform Guidance.
During the audit we noted that the Single Audit Reporting Package and Data Collection Form is expected to
be submitted to the FAC during November 2024 for the fiscal year ended December 31, 2023.
Cause:
The Organization implemented a new general ledger system effective January 1, 2024. The time the
accounting and finance team devoted to the conversion reduced their availability to prepare for the audit. As
such, audit fieldwork commenced three months later than in the prior year. This delay was further
compounded by members of the accounting and finance team contracting COVID-19 during audit fieldwork
and delays in receiving accurate financial reports from the property managers as noted in Finding 2023-001.
Sample size and population:
Sampling was not applicable to this finding.
Effect:
Noncompliance with the Uniform Guidance could reduce access to future funding from Federal sources.
Recommendation:
General ledger conversions happen infrequently. Therefore, it would be unusual for a similar matter to
reoccur; however, it considered a best practice to maintain a schedule of regulatory and compliance deadlines
to ensure related tasks are completed in advance of deadlines. Also, see recommendation in Finding 2023-001.
Question Costs: None
Management Response and Corrective Action Plan: See Corrective Action Plan.
Contact Person: Marc Taylor, Chief Finance Officer
Federal Agency Program Title Assistance Listing Number Award Number Award Period
All awards reported on the schedule of expenditures of federal awards Identification as a Repeat Finding: Elements of this finding are repeated from Finding 2022-003
Finding:
The Organization did not file its annual 2023 Single Audit and Data Collection form timely.
Criteria:
The Single Audit Reporting Package and Data Collection Form shall be submitted to the Federal Audit
Clearinghouse 30 days after receipt of the auditor’s report, or 9 months after the end of the fiscal year,
whichever comes first.
Condition and context:
Submission of the Single Audit Reporting Package and Data Collection Form to the FAC was not completed
within the timeframe required by the Uniform Guidance.
During the audit we noted that the Single Audit Reporting Package and Data Collection Form is expected to
be submitted to the FAC during November 2024 for the fiscal year ended December 31, 2023.
Cause:
The Organization implemented a new general ledger system effective January 1, 2024. The time the
accounting and finance team devoted to the conversion reduced their availability to prepare for the audit. As
such, audit fieldwork commenced three months later than in the prior year. This delay was further
compounded by members of the accounting and finance team contracting COVID-19 during audit fieldwork
and delays in receiving accurate financial reports from the property managers as noted in Finding 2023-001.
Sample size and population:
Sampling was not applicable to this finding.
Effect:
Noncompliance with the Uniform Guidance could reduce access to future funding from Federal sources.
Recommendation:
General ledger conversions happen infrequently. Therefore, it would be unusual for a similar matter to
reoccur; however, it considered a best practice to maintain a schedule of regulatory and compliance deadlines
to ensure related tasks are completed in advance of deadlines. Also, see recommendation in Finding 2023-001.
Question Costs: None
Management Response and Corrective Action Plan: See Corrective Action Plan.
Contact Person: Marc Taylor, Chief Finance Officer
Federal Agency Program Title Assistance Listing Number Award Number Award Period
All awards reported on the schedule of expenditures of federal awards Identification as a Repeat Finding: Elements of this finding are repeated from Finding 2022-003
Finding:
The Organization did not file its annual 2023 Single Audit and Data Collection form timely.
Criteria:
The Single Audit Reporting Package and Data Collection Form shall be submitted to the Federal Audit
Clearinghouse 30 days after receipt of the auditor’s report, or 9 months after the end of the fiscal year,
whichever comes first.
Condition and context:
Submission of the Single Audit Reporting Package and Data Collection Form to the FAC was not completed
within the timeframe required by the Uniform Guidance.
During the audit we noted that the Single Audit Reporting Package and Data Collection Form is expected to
be submitted to the FAC during November 2024 for the fiscal year ended December 31, 2023.
Cause:
The Organization implemented a new general ledger system effective January 1, 2024. The time the
accounting and finance team devoted to the conversion reduced their availability to prepare for the audit. As
such, audit fieldwork commenced three months later than in the prior year. This delay was further
compounded by members of the accounting and finance team contracting COVID-19 during audit fieldwork
and delays in receiving accurate financial reports from the property managers as noted in Finding 2023-001.
Sample size and population:
Sampling was not applicable to this finding.
Effect:
Noncompliance with the Uniform Guidance could reduce access to future funding from Federal sources.
Recommendation:
General ledger conversions happen infrequently. Therefore, it would be unusual for a similar matter to
reoccur; however, it considered a best practice to maintain a schedule of regulatory and compliance deadlines
to ensure related tasks are completed in advance of deadlines. Also, see recommendation in Finding 2023-001.
Question Costs: None
Management Response and Corrective Action Plan: See Corrective Action Plan.
Contact Person: Marc Taylor, Chief Finance Officer
Federal Agency Program Title Assistance Listing Number Award Number Award Period
All awards reported on the schedule of expenditures of federal awards Identification as a Repeat Finding: Elements of this finding are repeated from Finding 2022-003
Finding:
The Organization did not file its annual 2023 Single Audit and Data Collection form timely.
Criteria:
The Single Audit Reporting Package and Data Collection Form shall be submitted to the Federal Audit
Clearinghouse 30 days after receipt of the auditor’s report, or 9 months after the end of the fiscal year,
whichever comes first.
Condition and context:
Submission of the Single Audit Reporting Package and Data Collection Form to the FAC was not completed
within the timeframe required by the Uniform Guidance.
During the audit we noted that the Single Audit Reporting Package and Data Collection Form is expected to
be submitted to the FAC during November 2024 for the fiscal year ended December 31, 2023.
Cause:
The Organization implemented a new general ledger system effective January 1, 2024. The time the
accounting and finance team devoted to the conversion reduced their availability to prepare for the audit. As
such, audit fieldwork commenced three months later than in the prior year. This delay was further
compounded by members of the accounting and finance team contracting COVID-19 during audit fieldwork
and delays in receiving accurate financial reports from the property managers as noted in Finding 2023-001.
Sample size and population:
Sampling was not applicable to this finding.
Effect:
Noncompliance with the Uniform Guidance could reduce access to future funding from Federal sources.
Recommendation:
General ledger conversions happen infrequently. Therefore, it would be unusual for a similar matter to
reoccur; however, it considered a best practice to maintain a schedule of regulatory and compliance deadlines
to ensure related tasks are completed in advance of deadlines. Also, see recommendation in Finding 2023-001.
Question Costs: None
Management Response and Corrective Action Plan: See Corrective Action Plan.
Contact Person: Marc Taylor, Chief Finance Officer
Federal Agency Program Title Assistance Listing Number Award Number Award Period
All awards reported on the schedule of expenditures of federal awards Identification as a Repeat Finding: Elements of this finding are repeated from Finding 2022-003
Finding:
The Organization did not file its annual 2023 Single Audit and Data Collection form timely.
Criteria:
The Single Audit Reporting Package and Data Collection Form shall be submitted to the Federal Audit
Clearinghouse 30 days after receipt of the auditor’s report, or 9 months after the end of the fiscal year,
whichever comes first.
Condition and context:
Submission of the Single Audit Reporting Package and Data Collection Form to the FAC was not completed
within the timeframe required by the Uniform Guidance.
During the audit we noted that the Single Audit Reporting Package and Data Collection Form is expected to
be submitted to the FAC during November 2024 for the fiscal year ended December 31, 2023.
Cause:
The Organization implemented a new general ledger system effective January 1, 2024. The time the
accounting and finance team devoted to the conversion reduced their availability to prepare for the audit. As
such, audit fieldwork commenced three months later than in the prior year. This delay was further
compounded by members of the accounting and finance team contracting COVID-19 during audit fieldwork
and delays in receiving accurate financial reports from the property managers as noted in Finding 2023-001.
Sample size and population:
Sampling was not applicable to this finding.
Effect:
Noncompliance with the Uniform Guidance could reduce access to future funding from Federal sources.
Recommendation:
General ledger conversions happen infrequently. Therefore, it would be unusual for a similar matter to
reoccur; however, it considered a best practice to maintain a schedule of regulatory and compliance deadlines
to ensure related tasks are completed in advance of deadlines. Also, see recommendation in Finding 2023-001.
Question Costs: None
Management Response and Corrective Action Plan: See Corrective Action Plan.
Contact Person: Marc Taylor, Chief Finance Officer