Finding 1180789 (2024-004)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2024

Accepted

2026-03-18

Audit: 392453

Organization: St. Clare Apartments Housing Development Fund Company, Inc. 014-Ee140 (NY)

Auditor: EFPR GROUP CPA’S PLLC

AI Summary

Core Issue: The Company missed the deadline for filing the Data Collection form, which was due on September 30, 2025.
Impacted Requirements: This non-compliance with the Uniform Guidance is a repeat finding from the previous year.
Recommended Follow-up: The Company should ensure timely filing of the Data Collection form after the audit is completed.

Finding Text

Condition - The Company did not file the Data Collection form by the due date. Criteria - The Data Collection form is required to be submitted within the earlier of 30 days after receipt of the auditor’s reports or nine months after the end of the audit period. It was due on September 30, 2025. Effect - The Company is not in compliance with the Uniform Guidance. Cause - The Company did not file the Data Collection form by the required due date as the audit was still in progress. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Repeat finding - This is a repeat of finding 2023-003 from the prior year. Recommendation - The Company should file the Data Collection form as soon as the audit is complete. Management’s Response - The Company will work to engage its auditors to perform the December 31, 2025 audit in March of 2026 and complete the data collection form to the Federal Clearinghouse by the required due date. The current year data collection form will be completed and filed upon completion of this audit.

Corrective Action Plan

Name of auditee: St. Clare Apartments Housing Development Fund Company, Inc. TIN: 16-1524084 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: January 1, 2024 - December 31, 2024 CAP prepared by: John Lutz jlutz@christopher-community.org Current Findings on the Schedule of Findings and Questioned Costs Finding 2024-004 The Company will work to engage its auditors to perform the December 31, 2025 audit in March of 2026 and complete the data collection form to the Federal Clearinghouse by the required due date. The current year data collection form will be completed and filed upon completion of this audit.

Other Findings in this Audit

1180784 2024-002

Material Weakness Repeat
1180785 2024-003

Material Weakness Repeat
1180786 2024-004

Material Weakness Repeat
1180787 2024-002

Material Weakness Repeat
1180788 2024-003

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
14.157	SUPPORTIVE HOUSING FOR THE ELDERLY	$202,117