Finding 1164280 (2024-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-12-09

AI Summary

  • Core Issue: The Corporation missed the deadline to submit Form SF-SAC for the year ended September 30, 2024.
  • Impacted Requirements: This violates the Uniform Guidance, which mandates submission within 30 days of the auditor’s report or 9 months after the fiscal year ends.
  • Recommended Follow-Up: Management should submit the Form SF-SAC promptly once the audit is completed to ensure compliance.

Finding Text

Condition - The Corporation has not submitted Form SF-SAC to the Federal Audit Clearinghouse for the year ended September 30, 2024 within the required timeframe. Criteria - According to the Uniform Guidance compliance requirements, the audit package and the data collection form shall be submitted 30 days after receipt of the auditor’s report, or 9 months after the end of the fiscal year, whichever comes first. Effect - The Corporation was not in compliance with the above Uniform Guidance compliance requirement. Cause - Due to the complications of the transfer of management companies, management was not able to have the audit completed within the required timeframe. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Repeat Finding - This is a repeat finding of 2023-001 from the prior year. Recommendation - We recommend that management submit the Form SF-SAC as soon as possible for the year ended September 30, 2024. Management's Reply - (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation. Please see below for action taken. (b) Action taken: Management will submit the Form SF-SAC to the Federal Audit Clearinghouse as soon as the audit is received for the year ended September 30, 2024.

Corrective Action Plan

Name of auditee: MAC Housing Development Fund Corporation TIN: 014-EE134 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2024 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-5934 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (1) Finding 2024-001 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation. Please see below for action taken. (b) Action taken: Management will submit the Form SF-SAC to the Federal Audit Clearinghouse as soon as the audit is received for the year ended September 30, 2024.

Categories

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Other Findings in this Audit

  • 1164277 2024-001
    Material Weakness Repeat
  • 1164278 2024-002
    Material Weakness Repeat
  • 1164279 2024-003
    Material Weakness Repeat
  • 1164281 2024-002
    Material Weakness Repeat
  • 1164282 2024-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY $117,991