Finding 1167459 (2024-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-12-31

AI Summary

  • Core Issue: The Corporation failed to submit the Form SF-SAC Single Audit Data Collection Form on time, violating federal requirements.
  • Impacted Requirements: Compliance with the Uniform Guidance, which mandates submission within 30 days of the auditor's report or nine months post-audit period.
  • Recommended Follow-Up: Submit the Form SF-SAC as soon as possible, aiming for completion by December 31, 2025.

Finding Text

Finding reference number: #2024-001 Assistance Listing title and number (Federal award identification number and year): Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Assistance Listing No. 14.155, Project Based Rental Assistance, Assistance Listing No. 14.195 Identification number See SEFA Auditor non-compliance code: P - Other Finding resolution status: Cleared Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Repeat Finding: Yes Statement of condition #2024-001: The Form SF-SAC Single Audit Data Collection Form for the year ended March 31, 2024 was not submitted to the federal audit clearinghouse in the required timeframe. Criteria: Pursuant to the Uniform Guidance, the Corporation is required to submit Form SF-SAC Single Audit Data Collection Form within the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period. Effect or potential effect: The Corporation is not in compliance with Uniform Guidance. Cause: Due to administrative delays, the Corporation was not able to complete the audit within the required timeframe. Recommendation: The Corporation should submit the Form SF-SAC Single Audit Data Collection Form for the year ended March 31, 2024 as soon as practical. Completion date: December 31, 2025 Management response: Agreed. The Agent concurs with the finding and recommendation.

Corrective Action Plan

Statement of Condition #2024-001: The Form SF-SAC Single Audit Data Collection Form for the year ended March 31, 2024 was not submitted to the federal audit clearinghouse in the required timeframe. Recommendation: The Corporation should submit the Form SF-SAC Single Audit Data Collection Form for the year ended March 31, 2024 as soon as practical. Action(s) taken or planned on the finding: Agreed. The Agent concurs with the finding and recommendation.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring HUD Housing Programs Reporting

Other Findings in this Audit

  • 1167453 2024-001
    Material Weakness Repeat
  • 1167454 2024-002
    Material Weakness Repeat
  • 1167455 2024-001
    Material Weakness Repeat
  • 1167456 2024-001
    Material Weakness Repeat
  • 1167457 2024-001
    Material Weakness Repeat
  • 1167458 2024-001
    Material Weakness Repeat
  • 1167460 2024-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.155 MORTGAGE INSURANCE FOR THE PURCHASE OR REFINANCING OF EXISTING MULTIFAMILY HOUSING PROJECTS $1.92M
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $592,026
14.195 PROJECT-BASED RENTAL ASSISTANCE (PBRA) $251,749
14.191 MULTIFAMILY HOUSING SERVICE COORDINATORS $63,851