Finding Text
Findings reference number: 2024-001 - title and AL Number of Federal Program: Housing Opportunities for Persons with AIDS , AL 14.241 - Type of finding: Federal Award - Resolution Status: In process - Population size: N/A - Sample size: N/A - Repeat finding: No - Criteria: Reports to the federal government must be filed by the due date and should include all Federal assistance. - Condition: The data collection form (DCF) is due 30 days after the financial statement audit is received or 180 days after the fiscal year end. DCF for the year ended December 31, 2024 was filed late. - Cause: The audit was completed 180 days after the fiscal year end. - Effect: The DCF has not been filed timely. - Noncompliance code: L - Reporting. - Questioned costs: N/A. - Reporting views of officials: Auditee agrees with the finding. - Contract Number: N/A - Context: Management had some turnover in key personnel and moved its office to a new location. The new location required certain improvements. This process delayed the accounting work that was needed to complete the audit by the due date. Additionally, one of the contracts ended in July 2025, and management no longer had access to certain documents required for the audit, which caused delays. - Recommendation: Procedures should be set in place to ensure timely completion of the audit and submissions of all required reports. - Auditors' summary of auditee's comments: They are in agreement.