Finding 1106112 (2023-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-03-24

AI Summary

  • Answer: We identified 17 necessary audit adjustments to correct the financial records.
  • Trend: Most adjustments were significant and impacted key areas like owner receivables and lease liabilities.
  • List: Key areas affected include accumulated depreciation, operating lease assets, PNC line of credit, and debt issuance costs.

Finding Text

As a result of our audit, we proposed seventeen (17) audit adjusting entries to correct the books as originally provided to us for audit. Most of these adjustments were material to the financial statements. Adjustments were necessary for basis areas such as due from the owner, accumulated depreciation, proper-of-use assets-operating lease, PNC line of credit, debt issuance cost, lease liability revenue, and expenses.

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Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.155 Mortgage Insurance for the Purchase Or Refinancing of Existing Multifamily Housing Projects $3.62M
14.195 Project-Based Rental Assistance (pbra) $1.05M