Audit 356741

FY End
2022-12-31
Total Expended
$2.04M
Findings
14
Programs
1
Year: 2022 Accepted: 2025-05-20

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
561155 2022-001 Significant Deficiency - L
561156 2022-001 Significant Deficiency - L
561157 2022-001 Significant Deficiency - L
561158 2022-001 Significant Deficiency - L
561159 2022-001 Significant Deficiency - L
561160 2022-001 Significant Deficiency - L
561161 2022-001 Significant Deficiency - L
1137597 2022-001 Significant Deficiency - L
1137598 2022-001 Significant Deficiency - L
1137599 2022-001 Significant Deficiency - L
1137600 2022-001 Significant Deficiency - L
1137601 2022-001 Significant Deficiency - L
1137602 2022-001 Significant Deficiency - L
1137603 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
14.239 Home Investment Partnerships Program $300,000 Yes 1

Contacts

Name Title Type
LDMTMKNCNKK1 Marc Stansifer Auditee
3178463111 Claire Baker Auditor
No contacts on file

Notes to SEFA

Title: Note 3 Accounting Policies: The schedule of expenditures of federal awards is prepared on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The Corporation has elected to not use the 10% de minimis cost rate. The aggregate balance of the HOME Investment Partnership Program loans at December 31, 2022 is $2,041,206.

Finding Details

CDFA title and number (Federal award identification number and year): HOME Investment Partnerships Program, Assistance Listing No. 14.239, various award numbers (see SEFA), various award years from 2002 through 2008. Universe population size: N/A Sample size information: N/A Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: City of Anderson Community Development and Long Term Planning Department, Indiana Housing and Community Development Authority, and Area 12 Council on Aging & Community Services, Inc. Questioned costs: N/A Statement of condition #2022-001: The Corporation did not submit the Data Collection Form (SF-SAC) for the year ended December 31, 2022 to the Office of Management and Budget (OMB) in timely manner as required by Uniform Guidance section 2 CFR 200.512. Criteria: Uniform Guidance section 2 CFR 200.512 requires that Data Collection Form be submitted to OMB within the earlier of 30 days after the date of the auditor's report, or nine months after the end of the audit period. Effect: The Corporation was not in compliance with Uniform Guidance. Cause: The Corporation did not file the Data Collection Form by September 30, 2023, nine months after the end of the audit period. Recommendation: The Corporation should submit all future Data Collection Forms in the required time frame. Management's response: Management concurs and will file the Data Collection Form for the year ended December 31, 2022 as soon as possible.
CDFA title and number (Federal award identification number and year): HOME Investment Partnerships Program, Assistance Listing No. 14.239, various award numbers (see SEFA), various award years from 2002 through 2008. Universe population size: N/A Sample size information: N/A Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: City of Anderson Community Development and Long Term Planning Department, Indiana Housing and Community Development Authority, and Area 12 Council on Aging & Community Services, Inc. Questioned costs: N/A Statement of condition #2022-001: The Corporation did not submit the Data Collection Form (SF-SAC) for the year ended December 31, 2022 to the Office of Management and Budget (OMB) in timely manner as required by Uniform Guidance section 2 CFR 200.512. Criteria: Uniform Guidance section 2 CFR 200.512 requires that Data Collection Form be submitted to OMB within the earlier of 30 days after the date of the auditor's report, or nine months after the end of the audit period. Effect: The Corporation was not in compliance with Uniform Guidance. Cause: The Corporation did not file the Data Collection Form by September 30, 2023, nine months after the end of the audit period. Recommendation: The Corporation should submit all future Data Collection Forms in the required time frame. Management's response: Management concurs and will file the Data Collection Form for the year ended December 31, 2022 as soon as possible.
CDFA title and number (Federal award identification number and year): HOME Investment Partnerships Program, Assistance Listing No. 14.239, various award numbers (see SEFA), various award years from 2002 through 2008. Universe population size: N/A Sample size information: N/A Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: City of Anderson Community Development and Long Term Planning Department, Indiana Housing and Community Development Authority, and Area 12 Council on Aging & Community Services, Inc. Questioned costs: N/A Statement of condition #2022-001: The Corporation did not submit the Data Collection Form (SF-SAC) for the year ended December 31, 2022 to the Office of Management and Budget (OMB) in timely manner as required by Uniform Guidance section 2 CFR 200.512. Criteria: Uniform Guidance section 2 CFR 200.512 requires that Data Collection Form be submitted to OMB within the earlier of 30 days after the date of the auditor's report, or nine months after the end of the audit period. Effect: The Corporation was not in compliance with Uniform Guidance. Cause: The Corporation did not file the Data Collection Form by September 30, 2023, nine months after the end of the audit period. Recommendation: The Corporation should submit all future Data Collection Forms in the required time frame. Management's response: Management concurs and will file the Data Collection Form for the year ended December 31, 2022 as soon as possible.
CDFA title and number (Federal award identification number and year): HOME Investment Partnerships Program, Assistance Listing No. 14.239, various award numbers (see SEFA), various award years from 2002 through 2008. Universe population size: N/A Sample size information: N/A Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: City of Anderson Community Development and Long Term Planning Department, Indiana Housing and Community Development Authority, and Area 12 Council on Aging & Community Services, Inc. Questioned costs: N/A Statement of condition #2022-001: The Corporation did not submit the Data Collection Form (SF-SAC) for the year ended December 31, 2022 to the Office of Management and Budget (OMB) in timely manner as required by Uniform Guidance section 2 CFR 200.512. Criteria: Uniform Guidance section 2 CFR 200.512 requires that Data Collection Form be submitted to OMB within the earlier of 30 days after the date of the auditor's report, or nine months after the end of the audit period. Effect: The Corporation was not in compliance with Uniform Guidance. Cause: The Corporation did not file the Data Collection Form by September 30, 2023, nine months after the end of the audit period. Recommendation: The Corporation should submit all future Data Collection Forms in the required time frame. Management's response: Management concurs and will file the Data Collection Form for the year ended December 31, 2022 as soon as possible.
CDFA title and number (Federal award identification number and year): HOME Investment Partnerships Program, Assistance Listing No. 14.239, various award numbers (see SEFA), various award years from 2002 through 2008. Universe population size: N/A Sample size information: N/A Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: City of Anderson Community Development and Long Term Planning Department, Indiana Housing and Community Development Authority, and Area 12 Council on Aging & Community Services, Inc. Questioned costs: N/A Statement of condition #2022-001: The Corporation did not submit the Data Collection Form (SF-SAC) for the year ended December 31, 2022 to the Office of Management and Budget (OMB) in timely manner as required by Uniform Guidance section 2 CFR 200.512. Criteria: Uniform Guidance section 2 CFR 200.512 requires that Data Collection Form be submitted to OMB within the earlier of 30 days after the date of the auditor's report, or nine months after the end of the audit period. Effect: The Corporation was not in compliance with Uniform Guidance. Cause: The Corporation did not file the Data Collection Form by September 30, 2023, nine months after the end of the audit period. Recommendation: The Corporation should submit all future Data Collection Forms in the required time frame. Management's response: Management concurs and will file the Data Collection Form for the year ended December 31, 2022 as soon as possible.
CDFA title and number (Federal award identification number and year): HOME Investment Partnerships Program, Assistance Listing No. 14.239, various award numbers (see SEFA), various award years from 2002 through 2008. Universe population size: N/A Sample size information: N/A Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: City of Anderson Community Development and Long Term Planning Department, Indiana Housing and Community Development Authority, and Area 12 Council on Aging & Community Services, Inc. Questioned costs: N/A Statement of condition #2022-001: The Corporation did not submit the Data Collection Form (SF-SAC) for the year ended December 31, 2022 to the Office of Management and Budget (OMB) in timely manner as required by Uniform Guidance section 2 CFR 200.512. Criteria: Uniform Guidance section 2 CFR 200.512 requires that Data Collection Form be submitted to OMB within the earlier of 30 days after the date of the auditor's report, or nine months after the end of the audit period. Effect: The Corporation was not in compliance with Uniform Guidance. Cause: The Corporation did not file the Data Collection Form by September 30, 2023, nine months after the end of the audit period. Recommendation: The Corporation should submit all future Data Collection Forms in the required time frame. Management's response: Management concurs and will file the Data Collection Form for the year ended December 31, 2022 as soon as possible.
CDFA title and number (Federal award identification number and year): HOME Investment Partnerships Program, Assistance Listing No. 14.239, various award numbers (see SEFA), various award years from 2002 through 2008. Universe population size: N/A Sample size information: N/A Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: City of Anderson Community Development and Long Term Planning Department, Indiana Housing and Community Development Authority, and Area 12 Council on Aging & Community Services, Inc. Questioned costs: N/A Statement of condition #2022-001: The Corporation did not submit the Data Collection Form (SF-SAC) for the year ended December 31, 2022 to the Office of Management and Budget (OMB) in timely manner as required by Uniform Guidance section 2 CFR 200.512. Criteria: Uniform Guidance section 2 CFR 200.512 requires that Data Collection Form be submitted to OMB within the earlier of 30 days after the date of the auditor's report, or nine months after the end of the audit period. Effect: The Corporation was not in compliance with Uniform Guidance. Cause: The Corporation did not file the Data Collection Form by September 30, 2023, nine months after the end of the audit period. Recommendation: The Corporation should submit all future Data Collection Forms in the required time frame. Management's response: Management concurs and will file the Data Collection Form for the year ended December 31, 2022 as soon as possible.
CDFA title and number (Federal award identification number and year): HOME Investment Partnerships Program, Assistance Listing No. 14.239, various award numbers (see SEFA), various award years from 2002 through 2008. Universe population size: N/A Sample size information: N/A Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: City of Anderson Community Development and Long Term Planning Department, Indiana Housing and Community Development Authority, and Area 12 Council on Aging & Community Services, Inc. Questioned costs: N/A Statement of condition #2022-001: The Corporation did not submit the Data Collection Form (SF-SAC) for the year ended December 31, 2022 to the Office of Management and Budget (OMB) in timely manner as required by Uniform Guidance section 2 CFR 200.512. Criteria: Uniform Guidance section 2 CFR 200.512 requires that Data Collection Form be submitted to OMB within the earlier of 30 days after the date of the auditor's report, or nine months after the end of the audit period. Effect: The Corporation was not in compliance with Uniform Guidance. Cause: The Corporation did not file the Data Collection Form by September 30, 2023, nine months after the end of the audit period. Recommendation: The Corporation should submit all future Data Collection Forms in the required time frame. Management's response: Management concurs and will file the Data Collection Form for the year ended December 31, 2022 as soon as possible.
CDFA title and number (Federal award identification number and year): HOME Investment Partnerships Program, Assistance Listing No. 14.239, various award numbers (see SEFA), various award years from 2002 through 2008. Universe population size: N/A Sample size information: N/A Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: City of Anderson Community Development and Long Term Planning Department, Indiana Housing and Community Development Authority, and Area 12 Council on Aging & Community Services, Inc. Questioned costs: N/A Statement of condition #2022-001: The Corporation did not submit the Data Collection Form (SF-SAC) for the year ended December 31, 2022 to the Office of Management and Budget (OMB) in timely manner as required by Uniform Guidance section 2 CFR 200.512. Criteria: Uniform Guidance section 2 CFR 200.512 requires that Data Collection Form be submitted to OMB within the earlier of 30 days after the date of the auditor's report, or nine months after the end of the audit period. Effect: The Corporation was not in compliance with Uniform Guidance. Cause: The Corporation did not file the Data Collection Form by September 30, 2023, nine months after the end of the audit period. Recommendation: The Corporation should submit all future Data Collection Forms in the required time frame. Management's response: Management concurs and will file the Data Collection Form for the year ended December 31, 2022 as soon as possible.
CDFA title and number (Federal award identification number and year): HOME Investment Partnerships Program, Assistance Listing No. 14.239, various award numbers (see SEFA), various award years from 2002 through 2008. Universe population size: N/A Sample size information: N/A Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: City of Anderson Community Development and Long Term Planning Department, Indiana Housing and Community Development Authority, and Area 12 Council on Aging & Community Services, Inc. Questioned costs: N/A Statement of condition #2022-001: The Corporation did not submit the Data Collection Form (SF-SAC) for the year ended December 31, 2022 to the Office of Management and Budget (OMB) in timely manner as required by Uniform Guidance section 2 CFR 200.512. Criteria: Uniform Guidance section 2 CFR 200.512 requires that Data Collection Form be submitted to OMB within the earlier of 30 days after the date of the auditor's report, or nine months after the end of the audit period. Effect: The Corporation was not in compliance with Uniform Guidance. Cause: The Corporation did not file the Data Collection Form by September 30, 2023, nine months after the end of the audit period. Recommendation: The Corporation should submit all future Data Collection Forms in the required time frame. Management's response: Management concurs and will file the Data Collection Form for the year ended December 31, 2022 as soon as possible.
CDFA title and number (Federal award identification number and year): HOME Investment Partnerships Program, Assistance Listing No. 14.239, various award numbers (see SEFA), various award years from 2002 through 2008. Universe population size: N/A Sample size information: N/A Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: City of Anderson Community Development and Long Term Planning Department, Indiana Housing and Community Development Authority, and Area 12 Council on Aging & Community Services, Inc. Questioned costs: N/A Statement of condition #2022-001: The Corporation did not submit the Data Collection Form (SF-SAC) for the year ended December 31, 2022 to the Office of Management and Budget (OMB) in timely manner as required by Uniform Guidance section 2 CFR 200.512. Criteria: Uniform Guidance section 2 CFR 200.512 requires that Data Collection Form be submitted to OMB within the earlier of 30 days after the date of the auditor's report, or nine months after the end of the audit period. Effect: The Corporation was not in compliance with Uniform Guidance. Cause: The Corporation did not file the Data Collection Form by September 30, 2023, nine months after the end of the audit period. Recommendation: The Corporation should submit all future Data Collection Forms in the required time frame. Management's response: Management concurs and will file the Data Collection Form for the year ended December 31, 2022 as soon as possible.
CDFA title and number (Federal award identification number and year): HOME Investment Partnerships Program, Assistance Listing No. 14.239, various award numbers (see SEFA), various award years from 2002 through 2008. Universe population size: N/A Sample size information: N/A Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: City of Anderson Community Development and Long Term Planning Department, Indiana Housing and Community Development Authority, and Area 12 Council on Aging & Community Services, Inc. Questioned costs: N/A Statement of condition #2022-001: The Corporation did not submit the Data Collection Form (SF-SAC) for the year ended December 31, 2022 to the Office of Management and Budget (OMB) in timely manner as required by Uniform Guidance section 2 CFR 200.512. Criteria: Uniform Guidance section 2 CFR 200.512 requires that Data Collection Form be submitted to OMB within the earlier of 30 days after the date of the auditor's report, or nine months after the end of the audit period. Effect: The Corporation was not in compliance with Uniform Guidance. Cause: The Corporation did not file the Data Collection Form by September 30, 2023, nine months after the end of the audit period. Recommendation: The Corporation should submit all future Data Collection Forms in the required time frame. Management's response: Management concurs and will file the Data Collection Form for the year ended December 31, 2022 as soon as possible.
CDFA title and number (Federal award identification number and year): HOME Investment Partnerships Program, Assistance Listing No. 14.239, various award numbers (see SEFA), various award years from 2002 through 2008. Universe population size: N/A Sample size information: N/A Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: City of Anderson Community Development and Long Term Planning Department, Indiana Housing and Community Development Authority, and Area 12 Council on Aging & Community Services, Inc. Questioned costs: N/A Statement of condition #2022-001: The Corporation did not submit the Data Collection Form (SF-SAC) for the year ended December 31, 2022 to the Office of Management and Budget (OMB) in timely manner as required by Uniform Guidance section 2 CFR 200.512. Criteria: Uniform Guidance section 2 CFR 200.512 requires that Data Collection Form be submitted to OMB within the earlier of 30 days after the date of the auditor's report, or nine months after the end of the audit period. Effect: The Corporation was not in compliance with Uniform Guidance. Cause: The Corporation did not file the Data Collection Form by September 30, 2023, nine months after the end of the audit period. Recommendation: The Corporation should submit all future Data Collection Forms in the required time frame. Management's response: Management concurs and will file the Data Collection Form for the year ended December 31, 2022 as soon as possible.
CDFA title and number (Federal award identification number and year): HOME Investment Partnerships Program, Assistance Listing No. 14.239, various award numbers (see SEFA), various award years from 2002 through 2008. Universe population size: N/A Sample size information: N/A Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: City of Anderson Community Development and Long Term Planning Department, Indiana Housing and Community Development Authority, and Area 12 Council on Aging & Community Services, Inc. Questioned costs: N/A Statement of condition #2022-001: The Corporation did not submit the Data Collection Form (SF-SAC) for the year ended December 31, 2022 to the Office of Management and Budget (OMB) in timely manner as required by Uniform Guidance section 2 CFR 200.512. Criteria: Uniform Guidance section 2 CFR 200.512 requires that Data Collection Form be submitted to OMB within the earlier of 30 days after the date of the auditor's report, or nine months after the end of the audit period. Effect: The Corporation was not in compliance with Uniform Guidance. Cause: The Corporation did not file the Data Collection Form by September 30, 2023, nine months after the end of the audit period. Recommendation: The Corporation should submit all future Data Collection Forms in the required time frame. Management's response: Management concurs and will file the Data Collection Form for the year ended December 31, 2022 as soon as possible.