Finding reference number: 2023-001Assistance Listing (Federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing No. 14.157, 2001 Auditor non-compliance code: Z - Other Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of condition 2023-001: For the year ended December 31, 2022, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 30 calendar days after receipt of the auditor's report on August 31, 2023. The audited financial statements were submitted to the Federal Audit Clearinghouse on March 11, 2024. Criteria: Pursuant to 2 CFR 200.512(a), the Corporation is required to electronically submit audited financial statements to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Effect: The Corporation is not in compliance with the federal reporting requirements. Cause: This was an oversight by management. Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Management's response: Management concurs with the finding and agrees with the auditor's recommendation. The audited financial statements have been submitted to the Federal Audit Clearinghouse. No further action required.
Finding No. 2023-001: Prior Year Reporting Package and Data Collection Not Filed Timely a. The Kaaterskill Commons, Inc. December 31, 2022 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending December 31, 2023 and December 31, 2024. This designation will require the auditor to audit at least 40% of the project's programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse 361 days late due to management not monitoring CPA firm to enter data in data collection form as agreed upon resulting in a late filing. The form was submitted on March 26, 2024. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Kaaterskill Commons, Inc. agrees with the finding and the auditor’s recommendations have been adopted.
Finding No. 2023-001: Prior Year Reporting Package and Data Collection Not Filed Timely a. The Kaaterskill Commons, Inc. December 31, 2022 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending December 31, 2023 and December 31, 2024. This designation will require the auditor to audit at least 40% of the project's programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse 361 days late due to management not monitoring CPA firm to enter data in data collection form as agreed upon resulting in a late filing. The form was submitted on March 26, 2024. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Kaaterskill Commons, Inc. agrees with the finding and the auditor’s recommendations have been adopted.
Other Compliance Matters, Late Issuance of the 2022 Single Audit Reporting Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended December 31, 2022. Condition: The Single Audit package for the Authority’s fiscal year ended December 31, 2022, should have been submitted to the Federal Audit Clearinghouse by June 9, 2023, but it was submitted on June 14, 2023. The Authority missed the 30-day filing deadline, making the filing for 2022 late. Cause: The original report did not have the correct required Government Auditing Standards opinion, causing a delay in the submission. The cause is a lack of effective controls over the timing of the administrative review of the submission of the data collection form. Effect: This can result in the disallowance of expenditures in the future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance. Recommendation: We recommend the Authority evaluate the process and design internal controls over the submission of the data collection form to avoid late filing of the form. Management’s Response: The original report received did not have the correct required Government Auditing Standards opinion. We requested the updated opinion, which was provided subsequent to the filing date.
Other Compliance Matters, Late Issuance of the 2022 Single Audit Reporting Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended December 31, 2022. Condition: The Single Audit package for the Authority’s fiscal year ended December 31, 2022, should have been submitted to the Federal Audit Clearinghouse by June 9, 2023, but it was submitted on June 14, 2023. The Authority missed the 30-day filing deadline, making the filing for 2022 late. Cause: The original report did not have the correct required Government Auditing Standards opinion, causing a delay in the submission. The cause is a lack of effective controls over the timing of the administrative review of the submission of the data collection form. Effect: This can result in the disallowance of expenditures in the future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance. Recommendation: We recommend the Authority evaluate the process and design internal controls over the submission of the data collection form to avoid late filing of the form. Management’s Response: The original report received did not have the correct required Government Auditing Standards opinion. We requested the updated opinion, which was provided subsequent to the filing date.
Criteria - Pursuant to 2 CFR section 200.512(a), the Single Audit reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition - The Corporation did not submit the Single Audit Reporting Package for the year ended December 31, 2022 within nine months after the end of the audit period (September 30, 2023). Cause - The Corporation was unaware of the reporting requirement. Effect - Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation - We recommend that the Corporation develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package. Auditee’s comments and response - The Corporation will work on educating their board members on completing efficient and timely financial close and reporting procedures. Management believes their processes will ensure timely filing of the Single Audit Reporting Package in the future. Responsible party for corrective action: Chris Fischer, Board Secretary Repeat finding: No
Criteria - Pursuant to 2 CFR section 200.512(a), the Single Audit reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition - The Corporation did not submit the Single Audit Reporting Package for the year ended December 31, 2022 within nine months after the end of the audit period (September 30, 2023). Cause - The Corporation was unaware of the reporting requirement. Effect - Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation - We recommend that the Corporation develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package. Auditee’s comments and response - The Corporation will work on educating their board members on completing efficient and timely financial close and reporting procedures. Management believes their processes will ensure timely filing of the Single Audit Reporting Package in the future. Responsible party for corrective action: Chris Fischer, Board Secretary Repeat finding: No
Criteria - Pursuant to 2 CFR section 200.512(a), the Single Audit reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition - The Corporation did not submit the Single Audit Reporting Package for the year ended December 31, 2022 within nine months after the end of the audit period (September 30, 2023). Cause - The Corporation was unaware of the reporting requirement. Effect - Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation - We recommend that the Corporation develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package. Auditee’s comments and response - The Corporation will work on educating their board members on completing efficient and timely financial close and reporting procedures. Management believes their processes will ensure timely filing of the Single Audit Reporting Package in the future. Responsible party for corrective action: Chris Fischer, Board Secretary Repeat finding: No
Finding No. 2023-001: Prior Year Reporting Package and Data Collection Not Filed Timely a. The Tecumseh Housing Development Fund Company, Inc. December 31, 2022 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending December 31, 2023 and December 31, 2024. This designation will require the auditor to audit at least 40% of the project's programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse 79 days late due to management not monitoring CPA firm to enter data in data collection form as agreed upon resulting in a late filing. The form was submitted on December 18, 2023. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Tecumseh Road Senior Apartments agrees with the finding and the auditor’s recommendations have been adopted.
Finding No. 2023-001: Prior Year Reporting Package and Data Collection Not Filed Timely a. The Mount St. James Housing Development Fund Company, Inc. December 31, 2022 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending December 31, 2023 and December 31, 2024. This designation will require the auditor to audit at least 40% of the project's programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse 80 days late due to management not monitoring CPA firm to enter data in data collection form as agreed upon resulting in a late filing. The form was submitted on December 19, 2023. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: The Mount St. James Housing Development Fund Company, Inc. agrees with the finding and the auditor’s recommendations have been adopted.
STATEMENT OF CONDITION: The Antwerp Housing Development Fund Company Inc. December 31, 2022 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. CRITERIA: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. EFFECT: The effect is that the project would not be considered a “Low Risk Auditee” for at least the fiscal years ending December 31, 2024 and December 31, 2025. This designation will require the auditor to audit at least 40% of the project’s programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. CAUSE: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse 172 days late due to management not monitoring CPA firm to enter data in data collection form as agreed upon resulting in a late filing. The form was submitted on March 20, 2024. RECOMMENDATION: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. RESPONSE: Views of responsible officials and planned corrective actions: Antwerp Housing Development Fund Company, Inc. agrees with the finding and the auditor’s recommendations have been adopted.
Finding No. 2023-001: Prior Year Reporting Package and Data Collection Not Filed Timely a. The Orchard Housing Development Fund Company, Inc. December 31, 2022 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending December 31, 2023 and December 31, 2024. This designation will require the auditor to audit at least 40% of the project's programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse 171 days late due to management not monitoring cpa firm to enter data in data collection form as agreed upon resulting in a late filing. The form was submitted on March 19, 2024. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Orchard Housing Development Fund Company, Inc agrees with the finding and the auditor’s recommendations have been adopted.
Finding No. 2023-001: Prior Year Reporting Package and Data Collection Not Filed Timely a. The Tannersville Housing Development Fund Company, Inc. December 31, 2022 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending December 31, 2023 and December 31, 2024. This designation will require the auditor to audit at least 40% of the project's programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse 170 days late due to management not monitoring CPA firm to enter data in data collection form as agreed upon resulting in late filing. The form was submitted on March 19, 2024. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Tannersville Housing Development Fund Company, Inc agrees with the finding and the auditor’s recommendations have been adopted.
Finding No. 2023-001: Prior Year Reporting Package and Data Collection Not Filed Timely a. The Windham Housing Development Fund Company, Inc. December 31, 2022 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending December 31, 2023 and December 31, 2024. This designation will require the auditor to audit at least 40% of the project's programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse 171 days late due to a delay in receiving audit evidence. The form was submitted on March 19, 2024. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Windham Housing Development Fund Company, Inc agrees with the finding and the auditor’s recommendations have been adopted.
Finding No. 2023-001: Prior Year Reporting Package and Data Collection Not Filed Timely a. The Kamargo Housing Development Fund Company, Inc. December 31, 2022 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending December 31, 2023 and December 31, 2024. This designation will require the auditor to audit at least 40% of the project's programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse late due to management not monitoring CPA firm to enter data in data collection form as agreed upon resulting in a late filing. The form is pending management obtaining the unique entity ID assigned. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Kamargo Housing Development Fund Company, Inc. agrees with the finding and the auditor’s recommendations have been adopted.
Criteria Uniform Guidance 2 CFR 200.512(a) requires that financial audits are completed and submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition The Project's December 31, 2022 financial statement audit was not submitted to the Federal Audit Clearinghouse within 30 calendar days after the receipt of the auditor's report. Cause Management within the Project erroneously did not authorize submission of the financial statements to the Federal Audit Clearinghouse, thus the financial statements were not submitted to the Federal Audit Clearinghouse within the nine-month or 30-day window. Effect of Condition The Project is out of compliance with the reporting requirements detailed in the Uniform Guidance. Recommendation We recommend that policies and procedures be implemented to ensure the financial statement audit is submitted to the Federal Audit Clearinghouse within the required timeframe. Management's Response Management agrees with the recommendation and will work with the auditor to ensure the financial audit is submitted to the Federal Audit Clearinghouse within the required timeframe. Management has taken substantial steps to prevent this from happening in the future, including but not limited to an internal review of all accounting policies and procedures, a review of methodologies and tools used to track accounting deadlines and commitments.
Criteria Uniform Guidance 2 CFR 200.512(a) requires that financial audits are completed and submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition The Project's December 31, 2022 financial statement audit was not submitted to the Federal Audit Clearinghouse within 30 calendar days after the receipt of the auditor's report. Cause Management within the Project erroneously did not authorize submission of the financial statements to the Federal Audit Clearinghouse, thus the financial statements were not submitted to the Federal Audit Clearinghouse within the nine-month or 30-day window. Effect of Condition The Project is out of compliance with the reporting requirements detailed in the Uniform Guidance. Recommendation We recommend that policies and procedures be implemented to ensure the financial statement audit is submitted to the Federal Audit Clearinghouse within the required timeframe. Management's Response Management agrees with the recommendation and will work with the auditor to ensure the financial audit is submitted to the Federal Audit Clearinghouse within the required timeframe. Management has taken substantial steps to prevent this from happening in the future, including but not limited to an internal review of all accounting policies and procedures, a review of methodologies and tools used to track accounting deadlines and commitments.
Statement of Condition The Project's December 31, 2022, financial statement audit was not submitted to the Federal Audit Clearinghouse. Criteria Uniform Guidance 2 CFR 200.512(a) requires that financial audits are completed and submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Effect The Project is out of compliance with the reporting requirements detailed in the Uniform Guidance. Cause Management was unaware of the criteria within Uniform Guidance to submit the audit to the Federal Audit Clearinghouse. Recommendation We recommend that policies and procedures be implemented to ensure the financial statement audit is submitted to the Federal Audit Clearinghouse within the required timeframe. Reporting Views of Responsible Officials Management agrees with the recommendation and will work with the auditor to ensure the financial audit is submitted to the Federal Audit Clearinghouse within the required timeframe. Management has taken substantial steps to prevent this from happening in the future, including but not limited to an internal review of all accounting policies and procedures, a review of methodologies and tools used to track accounting deadlines and commitments.
Statement of Condition The Project's December 31, 2022, financial statement audit was not submitted to the Federal Audit Clearinghouse. Criteria Uniform Guidance 2 CFR 200.512(a) requires that financial audits are completed and submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Effect The Project is out of compliance with the reporting requirements detailed in the Uniform Guidance. Cause Management was unaware of the criteria within Uniform Guidance to submit the audit to the Federal Audit Clearinghouse. Recommendation We recommend that policies and procedures be implemented to ensure the financial statement audit is submitted to the Federal Audit Clearinghouse within the required timeframe. Reporting Views of Responsible Officials Management agrees with the recommendation and will work with the auditor to ensure the financial audit is submitted to the Federal Audit Clearinghouse within the required timeframe. Management has taken substantial steps to prevent this from happening in the future, including but not limited to an internal review of all accounting policies and procedures, a review of methodologies and tools used to track accounting deadlines and commitments.
Statement of Condition The Project's December 31, 2022, financial statement audit was not submitted to the Federal Audit Clearinghouse. Criteria Uniform Guidance 2 CFR 200.512(a) requires that financial audits are completed and submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Effect The Project is out of compliance with the reporting requirements detailed in the Uniform Guidance. Cause Management was unaware of the criteria within Uniform Guidance to submit the audit to the Federal Audit Clearinghouse. Recommendation We recommend that policies and procedures be implemented to ensure the financial statement audit is submitted to the Federal Audit Clearinghouse within the required timeframe. Reporting Views of Responsible Officials Management agrees with the recommendation and will work with the auditor to ensure the financial audit is submitted to the Federal Audit Clearinghouse within the required timeframe. Management has taken substantial steps to prevent this from happening in the future, including but not limited to an internal review of all accounting policies and procedures, a review of methodologies and tools used to track accounting deadlines and commitments.
Finding reference number: #2023-001 Statement of condition #2023-001: 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 a 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 or potential effect: The Corporation was not in compliance with Uniform Guidance. Cause: The Corporation did not file the Data Collection Form by July 28, 2023, thirty days after the date of the auditor's report, due to administrative delays. Recommendation: The Corporation should submit all future Data Collection Forms in the required time frame. Completion Date: August 28, 2023 Reporting views of responsible officials: Agree. Management concurs with the finding and the auditor's recommendation. On August 29, 2023, the Data Collection Form was submitted to OMB. No further action is required and the finding is resolved.
Finding reference number: #2023-001 Statement of condition #2023-001: 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 a 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 or potential effect: The Corporation was not in compliance with Uniform Guidance. Cause: The Corporation did not file the Data Collection Form by July 28, 2023, thirty days after the date of the auditor's report, due to administrative delays. Recommendation: The Corporation should submit all future Data Collection Forms in the required time frame. Completion Date: August 28, 2023 Reporting views of responsible officials: Agree. Management concurs with the finding and the auditor's recommendation. On August 29, 2023, the Data Collection Form was submitted to OMB. No further action is required and the finding is resolved.
2023-002 REPORTING - SIGNIFICANT DEFICIENCY Federal Program COVID-19 Coronavirus State and Local Fiscal Recovery Funds - ALN 21.027 Criteria Per the Uniform Guidance 2 CFR 200.512, management is responsible for the preparation and submission of expenditure reports detailing costs allocated to specific federal grants, for each funding agency. Condition/Cause During the audit, we noted that the client submitted the same expenditure report to two different pass through agencies for federal funding received for a capital project. One of the grants did not include a reporting template and the overall costs of the project exceeded the total of grant funds allocated to the Organization. The Organization did not have proper controls in place to approve and allocate specific costs to each of the agencies through the reporting process. Effect The report submitted to the funding agency had incorrect costs included. Questioned Costs None. Context We examined the monthly reports submitted to two of the local government funders and noted the same expenses were reported to both funding agencies. The Organization submitted revised reports to each funder which were approved prior to the end of the audit. Repeat Finding No. Recommendation The Organization should review and update policies and procedures, as needed, to ensure that appropriate procedures and controls are in place for properly reporting tracked costs to the funding agencies. This should include identifying the individual responsible for review and approval of expenditure reports to ensure that tracked costs are property reported to the funding agencies. Management Response See corrective action plan included in this report package.
2023-002 REPORTING - SIGNIFICANT DEFICIENCY Federal Program COVID-19 Coronavirus State and Local Fiscal Recovery Funds - ALN 21.027 Criteria Per the Uniform Guidance 2 CFR 200.512, management is responsible for the preparation and submission of expenditure reports detailing costs allocated to specific federal grants, for each funding agency. Condition/Cause During the audit, we noted that the client submitted the same expenditure report to two different pass through agencies for federal funding received for a capital project. One of the grants did not include a reporting template and the overall costs of the project exceeded the total of grant funds allocated to the Organization. The Organization did not have proper controls in place to approve and allocate specific costs to each of the agencies through the reporting process. Effect The report submitted to the funding agency had incorrect costs included. Questioned Costs None. Context We examined the monthly reports submitted to two of the local government funders and noted the same expenses were reported to both funding agencies. The Organization submitted revised reports to each funder which were approved prior to the end of the audit. Repeat Finding No. Recommendation The Organization should review and update policies and procedures, as needed, to ensure that appropriate procedures and controls are in place for properly reporting tracked costs to the funding agencies. This should include identifying the individual responsible for review and approval of expenditure reports to ensure that tracked costs are property reported to the funding agencies. Management Response See corrective action plan included in this report package.
2023-002 REPORTING - SIGNIFICANT DEFICIENCY Federal Program COVID-19 Coronavirus State and Local Fiscal Recovery Funds - ALN 21.027 Criteria Per the Uniform Guidance 2 CFR 200.512, management is responsible for the preparation and submission of expenditure reports detailing costs allocated to specific federal grants, for each funding agency. Condition/Cause During the audit, we noted that the client submitted the same expenditure report to two different pass through agencies for federal funding received for a capital project. One of the grants did not include a reporting template and the overall costs of the project exceeded the total of grant funds allocated to the Organization. The Organization did not have proper controls in place to approve and allocate specific costs to each of the agencies through the reporting process. Effect The report submitted to the funding agency had incorrect costs included. Questioned Costs None. Context We examined the monthly reports submitted to two of the local government funders and noted the same expenses were reported to both funding agencies. The Organization submitted revised reports to each funder which were approved prior to the end of the audit. Repeat Finding No. Recommendation The Organization should review and update policies and procedures, as needed, to ensure that appropriate procedures and controls are in place for properly reporting tracked costs to the funding agencies. This should include identifying the individual responsible for review and approval of expenditure reports to ensure that tracked costs are property reported to the funding agencies. Management Response See corrective action plan included in this report package.
Finding 2023-002 – Filing of Single Audit Reporting Package Federal Program – Section 8 Housing Assistance Payments Program Assistance Listing Number – 14.195 Significant Deficiency Category of Finding – L – Reporting Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition - LEUTHC did not submit the Single Audit Reporting Package for the year ended December 31, 2022 within nine months after the end of the audit period (September 30, 2023). Effect - Failure to submit the required Single Audit Reporting Package timely automatically results in LEUTHC not qualifying for low-risk auditee status for the subsequent year’s single audit. Cause - The Single Audit Reporting website was updated in 2022 and 2023 and a new unique entity identification number was required to be created. LEUTHC did not file for a unique entity identification number in an appropriate time to submit the report. Recommendation - We recommend LEUTHC develop, document, and implement policies and procedures for timely submission of the Single Audit Reporting Package. Auditee’s comments and response - LEUTHC will designate an individual in management to document financial statement preparation processes to ensure timely submission of the Single Audit Reporting Package. The 2022 Single Audit Reporting Package was filed in July 2024. Status - Resolved
Finding reference number: 2023-001 CFDA Title and a number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, Assistance Listing Number 14.181, 1998 (Project identification number 085-HD016) Auditor non-compliance code: Z - Other Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of condition 2023-001: The Corporation did not file the data collection form SF-SAC for the audited financial statements for the year ended December 31, 2022, with the federal audit clearing house in a timely manner, as required by 2 CFR 200.512. Criteria: Pursuant to 2 CFR 200.512, the Corporation is required to submit data collection form SFSAC with the federal audit clearing house within nine months after the end of the audit period. Effect: The Corporation is not in compliance with federal reporting standards. Cause: Management oversight on final certification of the data collection form SF-SAC. Recommendation: Management should submit data collection form SF-SAC as required by 2 CFR 200.512. Completion date: January 4, 2024 Management's response: Agree. Management filed form SF-SAC on January 4, 2024.
Finding reference number: 2023-001 CFDA Title and a number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, Assistance Listing Number 14.181, 1998 (Project identification number 085-HD016) Auditor non-compliance code: Z - Other Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of condition 2023-001: The Corporation did not file the data collection form SF-SAC for the audited financial statements for the year ended December 31, 2022, with the federal audit clearing house in a timely manner, as required by 2 CFR 200.512. Criteria: Pursuant to 2 CFR 200.512, the Corporation is required to submit data collection form SFSAC with the federal audit clearing house within nine months after the end of the audit period. Effect: The Corporation is not in compliance with federal reporting standards. Cause: Management oversight on final certification of the data collection form SF-SAC. Recommendation: Management should submit data collection form SF-SAC as required by 2 CFR 200.512. Completion date: January 4, 2024 Management's response: Agree. Management filed form SF-SAC on January 4, 2024.
Federal Departments: Department of Housing and Urban Development Federal Program – All programs Significant Deficiency & Noncompliance Category of Finding – Reporting Criteria: Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: The Organization did not submit the Single Audit Reporting Package for the year ended December 31, 2022, within nine months after the end of the audit period (September 30, 2023). Cause: There were delays in completing the financial statement audit. As a result, the audit was not submitted until after the September 30, 2023 deadline. Effect: Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation: We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Auditee’s comments and response: The recommendation was adopted in 2023. The Organization is planning to submit the Reporting Package by September 30, 2024. Responsible party for corrective action: Brenda Lano-Wolke, Executive Director
Federal Departments: Department of Housing and Urban Development Federal Program – All programs Significant Deficiency & Noncompliance Category of Finding – Reporting Criteria: Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: The Organization did not submit the Single Audit Reporting Package for the year ended December 31, 2022, within nine months after the end of the audit period (September 30, 2023). Cause: There were delays in completing the financial statement audit. As a result, the audit was not submitted until after the September 30, 2023 deadline. Effect: Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation: We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Auditee’s comments and response: The recommendation was adopted in 2023. The Organization is planning to submit the Reporting Package by September 30, 2024. Responsible party for corrective action: Brenda Lano-Wolke, Executive Director
Federal Departments: Department of Housing and Urban Development Federal Program – All programs Significant Deficiency & Noncompliance Category of Finding – Reporting Criteria: Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: The Organization did not submit the Single Audit Reporting Package for the year ended December 31, 2022, within nine months after the end of the audit period (September 30, 2023). Cause: There were delays in completing the financial statement audit. As a result, the audit was not submitted until after the September 30, 2023 deadline. Effect: Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation: We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Auditee’s comments and response: The recommendation was adopted in 2023. The Organization is planning to submit the Reporting Package by September 30, 2024. Responsible party for corrective action: Brenda Lano-Wolke, Executive Director
Federal Departments: Department of Housing and Urban Development Federal Program – All programs Significant Deficiency & Noncompliance Category of Finding – Reporting Criteria: Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: The Organization did not submit the Single Audit Reporting Package for the year ended December 31, 2022, within nine months after the end of the audit period (September 30, 2023). Cause: There were delays in completing the financial statement audit. As a result, the audit was not submitted until after the September 30, 2023 deadline. Effect: Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation: We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Auditee’s comments and response: The recommendation was adopted in 2023. The Organization is planning to submit the Reporting Package by September 30, 2024. Responsible party for corrective action: Brenda Lano-Wolke, Executive Director
Federal Departments: Department of Housing and Urban Development Federal Program – All programs Significant Deficiency & Noncompliance Category of Finding – Reporting Criteria: Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: The Organization did not submit the Single Audit Reporting Package for the year ended December 31, 2022, within nine months after the end of the audit period (September 30, 2023). Cause: There were delays in completing the financial statement audit. As a result, the audit was not submitted until after the September 30, 2023 deadline. Effect: Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation: We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Auditee’s comments and response: The recommendation was adopted in 2023. The Organization is planning to submit the Reporting Package by September 30, 2024. Responsible party for corrective action: Brenda Lano-Wolke, Executive Director
Federal Departments: Department of Housing and Urban Development Federal Program – All programs Significant Deficiency & Noncompliance Category of Finding – Reporting Criteria: Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: The Organization did not submit the Single Audit Reporting Package for the year ended December 31, 2022, within nine months after the end of the audit period (September 30, 2023). Cause: There were delays in completing the financial statement audit. As a result, the audit was not submitted until after the September 30, 2023 deadline. Effect: Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation: We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Auditee’s comments and response: The recommendation was adopted in 2023. The Organization is planning to submit the Reporting Package by September 30, 2024. Responsible party for corrective action: Brenda Lano-Wolke, Executive Director
Federal Departments: Department of Housing and Urban Development Federal Program – All programs Significant Deficiency & Noncompliance Category of Finding – Reporting Criteria: Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: The Organization did not submit the Single Audit Reporting Package for the year ended December 31, 2022, within nine months after the end of the audit period (September 30, 2023). Cause: There were delays in completing the financial statement audit. As a result, the audit was not submitted until after the September 30, 2023 deadline. Effect: Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation: We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Auditee’s comments and response: The recommendation was adopted in 2023. The Organization is planning to submit the Reporting Package by September 30, 2024. Responsible party for corrective action: Brenda Lano-Wolke, Executive Director
Federal Departments: Department of Housing and Urban Development Federal Program – All programs Significant Deficiency & Noncompliance Category of Finding – Reporting Criteria: Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: The Organization did not submit the Single Audit Reporting Package for the year ended December 31, 2022, within nine months after the end of the audit period (September 30, 2023). Cause: There were delays in completing the financial statement audit. As a result, the audit was not submitted until after the September 30, 2023 deadline. Effect: Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation: We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Auditee’s comments and response: The recommendation was adopted in 2023. The Organization is planning to submit the Reporting Package by September 30, 2024. Responsible party for corrective action: Brenda Lano-Wolke, Executive Director
Federal Departments: Department of Housing and Urban Development Federal Program – All programs Significant Deficiency & Noncompliance Category of Finding – Reporting Criteria: Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: The Organization did not submit the Single Audit Reporting Package for the year ended December 31, 2022, within nine months after the end of the audit period (September 30, 2023). Cause: There were delays in completing the financial statement audit. As a result, the audit was not submitted until after the September 30, 2023 deadline. Effect: Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation: We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Auditee’s comments and response: The recommendation was adopted in 2023. The Organization is planning to submit the Reporting Package by September 30, 2024. Responsible party for corrective action: Brenda Lano-Wolke, Executive Director
Federal Departments: Department of Housing and Urban Development Federal Program – All programs Significant Deficiency & Noncompliance Category of Finding – Reporting Criteria: Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: The Organization did not submit the Single Audit Reporting Package for the year ended December 31, 2022, within nine months after the end of the audit period (September 30, 2023). Cause: There were delays in completing the financial statement audit. As a result, the audit was not submitted until after the September 30, 2023 deadline. Effect: Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation: We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Auditee’s comments and response: The recommendation was adopted in 2023. The Organization is planning to submit the Reporting Package by September 30, 2024. Responsible party for corrective action: Brenda Lano-Wolke, Executive Director
2023-001: Material Weakness - Untimely Filing of Data Collection Form All federal programs Criteria 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Association is required to submit the data collection form electronically to the Federal Audit Clearinghouse. This is to be completed within 30 days of report issuance or nine months after year-end (December 31), whichever is earlier. The data collection forms for the years ending December 31, 2022 and 2021 were not timely filed. Cause The Association had not completed its audits as of the due date, therefore the data collection forms were not filed in a timely manner. Effect The Association was not in compliance with the requirements for filing the data collection form. Context The Association’s December 31, 2022 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Recommendation We recommend that the Association ensure that the audit is completed in a timely manner and the data collection form is filed within the required timeline. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding, has prepared an assessment of the root causes of this material weakness, and has developed a corrective action plan. Indication of Repeat Finding Yes, see finding 2022-002
2023-001: Material Weakness - Untimely Filing of Data Collection Form All federal programs Criteria 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Association is required to submit the data collection form electronically to the Federal Audit Clearinghouse. This is to be completed within 30 days of report issuance or nine months after year-end (December 31), whichever is earlier. The data collection forms for the years ending December 31, 2022 and 2021 were not timely filed. Cause The Association had not completed its audits as of the due date, therefore the data collection forms were not filed in a timely manner. Effect The Association was not in compliance with the requirements for filing the data collection form. Context The Association’s December 31, 2022 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Recommendation We recommend that the Association ensure that the audit is completed in a timely manner and the data collection form is filed within the required timeline. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding, has prepared an assessment of the root causes of this material weakness, and has developed a corrective action plan. Indication of Repeat Finding Yes, see finding 2022-002
2023-001: Material Weakness - Untimely Filing of Data Collection Form All federal programs Criteria 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Association is required to submit the data collection form electronically to the Federal Audit Clearinghouse. This is to be completed within 30 days of report issuance or nine months after year-end (December 31), whichever is earlier. The data collection forms for the years ending December 31, 2022 and 2021 were not timely filed. Cause The Association had not completed its audits as of the due date, therefore the data collection forms were not filed in a timely manner. Effect The Association was not in compliance with the requirements for filing the data collection form. Context The Association’s December 31, 2022 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Recommendation We recommend that the Association ensure that the audit is completed in a timely manner and the data collection form is filed within the required timeline. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding, has prepared an assessment of the root causes of this material weakness, and has developed a corrective action plan. Indication of Repeat Finding Yes, see finding 2022-002
Category: Internal control / Compliance Condition: The December 31, 2022 Data Collection Form and Single Audit reporting package were not submitted within the established due date. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information to complete the Single Audit procedures was not available within the required period. Effects: Data Collection Form and Single Audit report was not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None Recommendations: Data Collection Form and Single Audit package shall be submitted by the established due date. Management Response: This finding was identified for the submission of the 2021 Data Collection Form, and by the time the Organization established procedures to ensure that the Data Collection Form and Single Audit report are submitted within the established due date, the due date of the 2022 audit already passed. However, the procedures will be in place for the next year’s audit to avoid the recurrence of this finding.
Category: Internal control / Compliance Condition: The December 31, 2022 Data Collection Form and Single Audit reporting package were not submitted within the established due date. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information to complete the Single Audit procedures was not available within the required period. Effects: Data Collection Form and Single Audit report was not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None Recommendations: Data Collection Form and Single Audit package shall be submitted by the established due date. Management Response: This finding was identified for the submission of the 2021 Data Collection Form, and by the time the Organization established procedures to ensure that the Data Collection Form and Single Audit report are submitted within the established due date, the due date of the 2022 audit already passed. However, the procedures will be in place for the next year’s audit to avoid the recurrence of this finding.
Category: Internal control / Compliance Condition: The December 31, 2022 Data Collection Form and Single Audit reporting package were not submitted within the established due date. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information to complete the Single Audit procedures was not available within the required period. Effects: Data Collection Form and Single Audit report was not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None Recommendations: Data Collection Form and Single Audit package shall be submitted by the established due date. Management Response: This finding was identified for the submission of the 2021 Data Collection Form, and by the time the Organization established procedures to ensure that the Data Collection Form and Single Audit report are submitted within the established due date, the due date of the 2022 audit already passed. However, the procedures will be in place for the next year’s audit to avoid the recurrence of this finding.
Category: Internal control / Compliance Condition: The December 31, 2022 Data Collection Form and Single Audit reporting package were not submitted within the established due date. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information to complete the Single Audit procedures was not available within the required period. Effects: Data Collection Form and Single Audit report was not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None Recommendations: Data Collection Form and Single Audit package shall be submitted by the established due date. Management Response: This finding was identified for the submission of the 2021 Data Collection Form, and by the time the Organization established procedures to ensure that the Data Collection Form and Single Audit report are submitted within the established due date, the due date of the 2022 audit already passed. However, the procedures will be in place for the next year’s audit to avoid the recurrence of this finding.
Category: Internal control / Compliance Condition: The December 31, 2022 Data Collection Form and Single Audit reporting package were not submitted within the established due date. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information to complete the Single Audit procedures was not available within the required period. Effects: Data Collection Form and Single Audit report was not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None Recommendations: Data Collection Form and Single Audit package shall be submitted by the established due date. Management Response: This finding was identified for the submission of the 2021 Data Collection Form, and by the time the Organization established procedures to ensure that the Data Collection Form and Single Audit report are submitted within the established due date, the due date of the 2022 audit already passed. However, the procedures will be in place for the next year’s audit to avoid the recurrence of this finding.
14.157 - Supportive Housing for the Elderly (Section 202) U.S. Department of Housing and Urban DevelopmentFinding 2023-001 – Prior Year Reporting Package and Data Collection Not Filed Timely Criteria: In accordance with 2 CFR Section 200.512(a)(1), the audit must be completed and the data collection form reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The data collection form reporting package was filed late for the year ended December 31, 2022. Questioned Costs: $0 Effect: The effect is that the project is not considered a “Low Risk Auditee” for the years ending December 31, 2023 and December 31, 2024. This designation will require the auditor to audit at least 40% of the project’s programs as major programs until such time that the project may be considered a “Low Risk Auditee” again. Cause: The project did not apply to receive the unique entity identifier for the Federal Audit Clearinghouse in time to complete the data collection form by the due date of September 30, 2023. The form was submitted on October 5, 2023. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. View of responsible official: Westward Development, Inc. agrees with the finding and the auditor’s recommendations have been adopted.
Condition Found: The reporting package and data collection form for the 2022 audit was not filed by the September 30, 2023 deadline. Effect: Harambee was in violation of 2 CFR Section 200.512(a). Cause: Management was not aware of the need for a Unique Entity Identifier (UEI) to file the reporting package and data collection form with the FAC which uses the UEI for all single audit submissions. There was no one designated as a responsible officer to obtain a UEI from SAM.gov (System for Award Management). Criteria: Uniform Guidance and 2023 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation: Enforce the oversight control over financial reporting to ensure timely submission of the reporting package and data collection form to the FAC. View of Responsible Officials: Management understands the problem, accepts the recommendations, and will undertake the action steps detailed in the Corrective Action Plan dated September 25, 2024.
Condition Found: The reporting package and data collection form for the 2022 audit was not filed by the September 30, 2023 deadline. Effect: Harambee was in violation of 2 CFR Section 200.512(a). Cause: Management was not aware of the need for a Unique Entity Identifier (UEI) to file the reporting package and data collection form with the FAC which uses the UEI for all single audit submissions. There was no one designated as a responsible officer to obtain a UEI from SAM.gov (System for Award Management). Criteria: Uniform Guidance and 2023 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation: Enforce the oversight control over financial reporting to ensure timely submission of the reporting package and data collection form to the FAC. View of Responsible Officials: Management understands the problem, accepts the recommendations, and will undertake the action steps detailed in the Corrective Action Plan dated September 25, 2024.
Condition Found: The reporting package and data collection form for the 2022 audit was not filed by the September 30, 2023 deadline. Effect: Harambee was in violation of 2 CFR Section 200.512(a). Cause: Management was not aware of the need for a Unique Entity Identifier (UEI) to file the reporting package and data collection form with the FAC which uses the UEI for all single audit submissions. There was no one designated as a responsible officer to obtain a UEI from SAM.gov (System for Award Management). Criteria: Uniform Guidance and 2023 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation: Enforce the oversight control over financial reporting to ensure timely submission of the reporting package and data collection form to the FAC. View of Responsible Officials: Management understands the problem, accepts the recommendations, and will undertake the action steps detailed in the Corrective Action Plan dated September 25, 2024.