Audit 355901

Reporting – Noncompliance (Control Deficiency) Information on Federal Program: U.S. Department of Housing and Urban Development, Continuum of Care Program passed through New York City Department of Housing Preservation and Development. Award Listing Number 14.267. U.S. Department of Housing and Urban Development, Housing Opportunities for Persons with AIDS. Award Listing Number 14.241. Criteria: According to the Uniform Guidance, recipients must submit a data collection form (DCF) that states whether the audit was completed and provide information about the auditee, its federal programs, and the results of the audit submitted within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: During our audit, we noted that the DCF for the reporting period ended June 30, 2024 was not filed with the Federal Audit Clearinghouse timely. Cause: Due to the timing of the annual financial statements being completed, HDFC could not submit the DCF by the Uniform Guidance required timeline. Effect: HDFC not submitting the DCF timely could affect future funding from various agencies. Questioned Costs: None noted. Context: This was a condition noted per review of HDFC’s compliance with the reporting requirements. Repeat Finding: This is a repeat finding from prior year. This was reported as finding 2023-001 in the 2023 report. Recommendation: We recommend that HDFC submit the DCF timely.   Views of Responsible Officials: HDFC agrees with the federal award finding identified in the audit. HDFC’s response to this finding is described in the accompanying management’s planned corrective actions.

Reporting – Noncompliance (Control Deficiency) Information on Federal Program: U.S. Department of Housing and Urban Development, Continuum of Care Program passed through New York City Department of Housing Preservation and Development. Award Listing Number 14.267. U.S. Department of Housing and Urban Development, Housing Opportunities for Persons with AIDS. Award Listing Number 14.241. Criteria: According to the Uniform Guidance, recipients must submit a data collection form (DCF) that states whether the audit was completed and provide information about the auditee, its federal programs, and the results of the audit submitted within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: During our audit, we noted that the DCF for the reporting period ended June 30, 2024 was not filed with the Federal Audit Clearinghouse timely. Cause: Due to the timing of the annual financial statements being completed, HDFC could not submit the DCF by the Uniform Guidance required timeline. Effect: HDFC not submitting the DCF timely could affect future funding from various agencies. Questioned Costs: None noted. Context: This was a condition noted per review of HDFC’s compliance with the reporting requirements. Repeat Finding: This is a repeat finding from prior year. This was reported as finding 2023-001 in the 2023 report. Recommendation: We recommend that HDFC submit the DCF timely.   Views of Responsible Officials: HDFC agrees with the federal award finding identified in the audit. HDFC’s response to this finding is described in the accompanying management’s planned corrective actions.

Reporting – Noncompliance (Control Deficiency) Information on Federal Program: U.S. Department of Housing and Urban Development, Continuum of Care Program passed through New York City Department of Housing Preservation and Development. Award Listing Number 14.267. U.S. Department of Housing and Urban Development, Housing Opportunities for Persons with AIDS. Award Listing Number 14.241. Criteria: According to the Uniform Guidance, recipients must submit a data collection form (DCF) that states whether the audit was completed and provide information about the auditee, its federal programs, and the results of the audit submitted within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: During our audit, we noted that the DCF for the reporting period ended June 30, 2024 was not filed with the Federal Audit Clearinghouse timely. Cause: Due to the timing of the annual financial statements being completed, HDFC could not submit the DCF by the Uniform Guidance required timeline. Effect: HDFC not submitting the DCF timely could affect future funding from various agencies. Questioned Costs: None noted. Context: This was a condition noted per review of HDFC’s compliance with the reporting requirements. Repeat Finding: This is a repeat finding from prior year. This was reported as finding 2023-001 in the 2023 report. Recommendation: We recommend that HDFC submit the DCF timely.   Views of Responsible Officials: HDFC agrees with the federal award finding identified in the audit. HDFC’s response to this finding is described in the accompanying management’s planned corrective actions.

Reporting – Noncompliance (Control Deficiency) Information on Federal Program: U.S. Department of Housing and Urban Development, Continuum of Care Program passed through New York City Department of Housing Preservation and Development. Award Listing Number 14.267. U.S. Department of Housing and Urban Development, Housing Opportunities for Persons with AIDS. Award Listing Number 14.241. Criteria: According to the Uniform Guidance, recipients must submit a data collection form (DCF) that states whether the audit was completed and provide information about the auditee, its federal programs, and the results of the audit submitted within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: During our audit, we noted that the DCF for the reporting period ended June 30, 2024 was not filed with the Federal Audit Clearinghouse timely. Cause: Due to the timing of the annual financial statements being completed, HDFC could not submit the DCF by the Uniform Guidance required timeline. Effect: HDFC not submitting the DCF timely could affect future funding from various agencies. Questioned Costs: None noted. Context: This was a condition noted per review of HDFC’s compliance with the reporting requirements. Repeat Finding: This is a repeat finding from prior year. This was reported as finding 2023-001 in the 2023 report. Recommendation: We recommend that HDFC submit the DCF timely.   Views of Responsible Officials: HDFC agrees with the federal award finding identified in the audit. HDFC’s response to this finding is described in the accompanying management’s planned corrective actions.