Finding 1142438 (2024-001)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-06-24
Audit: 359648
Organization: Independent Living Place, Inc. (TX)
Auditor: M Group LLP

AI Summary

  • Core Issue: The financial statements for the period ending September 30, 2023, were not submitted to the Federal Audit Clearinghouse on time.
  • Impacted Requirements: This violates Uniform Guidance, which mandates timely submission of audited financial statements in accordance with GAAP.
  • Recommended Follow-Up: Ensure future submissions to the FAC are completed within 90 days of year-end to maintain compliance.

Finding Text

Finding #2024-001: Section 202 Supportive Housing for the Disabled, Assistance Listing 14.157 and Section 8 Housing Assistance Payments Program, Assistance Listing 14.195 Type of Finding: Significant Deficiency Condition: The audited financial statements for the period ended September 30, 2023 were not entered into the Federal Audit Clearinghouse (FAC) system timely. Criteria: Uniform Guidance requires the audited financial statements to be prepared in accordance with GAAP and submitted to the FAC system timely. Questioned cost: $0 Effect: The Corporation is in violation of the compliance requirement of its major federal program. Cause: Unknown Repeat Finding: No Recommendation: We recommend the audited financial statements be submitted into the FAC system within 90 days of year end. Management’s View: Management is in agreement with the finding. The corrective action plan is included in the audit report. Auditor’s Comment: CLEARED. On September 25, 2024, the Corporation submitted the September 30, 2023 financial statements to FAC.

Categories

HUD Housing Programs Significant Deficiency

Other Findings in this Audit

  • 565996 2024-001
    Significant Deficiency Repeat
  • 565997 2024-002
    Material Weakness
  • 565998 2024-001
    Significant Deficiency Repeat
  • 1142439 2024-002
    Material Weakness
  • 1142440 2024-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $816,048
14.195 Section 8 Housing Assistance Payments Program $397,183