Finding 1074623 (2023-004)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-09-25

AI Summary

  • Core Issue: The Organization failed to submit all required performance reports for the Economic Development Initiative program.
  • Impacted Requirements: Non-compliance with program reporting standards due to inadequate controls over report preparation and submission.
  • Recommended Follow-Up: Implement stronger controls to ensure timely preparation, review, and submission of all required reports.

Finding Text

Finding Number 2023-004 Internal Controls and Compliance Reporting, United States Department of Housing and Urban Development, Economic Development Initiative, Community Project Funding Grants, ALN 14.251, January 1, 2023 through December 31, 2023 (Material Weakness). Statement of Condition: The Organization did not submit all reports required by the program. Questioned Costs: None. Criteria: The Organization did not submit performance reports, with attached financial information, as required by the program. Cause: The Organization did not have adequate controls in place ensuring the reports were prepared, reviewed, and submitted timely. Effect: With the required reports not being submitted, the Organization is not in compliance with the reporting standards set by the program. Recommendation: We recommend the Organization create and implement controls to ensure the required reports are prepared, reviewed, and submitted timely. Management Response: Management agrees with the finding. Controls are being implemented over the reporting process, and the late reports will be submitted.

Categories

Reporting Material Weakness

Other Findings in this Audit

  • 498178 2023-001
    Material Weakness
  • 498179 2023-002
    Significant Deficiency
  • 498180 2023-003
    Significant Deficiency
  • 498181 2023-004
    Material Weakness
  • 498182 2023-005
    Material Weakness
  • 1074620 2023-001
    Material Weakness
  • 1074621 2023-002
    Significant Deficiency
  • 1074622 2023-003
    Significant Deficiency
  • 1074624 2023-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants $935,204
21.027 Coronavirus State and Local Fiscal Recovery Funds $74,601
10.558 Child and Adult Care Food Program $41,070