Finding 1181797 (2023-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2026-03-20

AI Summary

  • Core Issue: The 145 South 3rd Street Housing Development Fund Corporation missed the deadline to submit the audit reporting package to the Federal Audit Clearinghouse.
  • Impacted Requirements: Timely submission is required within 30 days of receiving the auditor's report or nine months after the audit period ends.
  • Recommended Follow-Up: Implement internal controls and add submission deadlines to the administrative calendar to prevent future delays.

Finding Text

Finding No. 2023-001; Supportive Housing for the Elderly - Section 202, Listing 14.157 Criteria 145 South 3rd Street Housing Development Fund Corporation is required to submit the audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) within the earlier date of either 30 days after receipt of the auditor's report or nine months after the end of the audit period. Condition 145 South 3rd Street Housing Development Fund Corporation failed to the submit single audit reporting package and data collection form for the year ended December 31, 2022 to the Federal Audit Clearinghouse (FAC) by the due date. Cause An administrative error caused the filing to be overlooked. Effect or Potential Effect Failure to timely file the reporting package with FAC can result in incomplete data collection by Federal Audit Clearinghouse's Single Audit Database for use with oversight, monitoring, and assessment of U.S. federal assistance. Questioned Costs None. Identification as a Repeat Finding No Recommendation Management should establish internal control policies and monitor compliance with those procedures to ensure that the audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse in a timely manner. Management should consider adding to the administrative calendar of required filings the submission of the single audit reporting package and data collection form. HUD Auditor Noncompliance Code: Other Finding Resolution Status: Resolved. Views of Responsible Officials We did not in the past, but we will submit in the future.

Corrective Action Plan

1. Management will establish an administrative calendar of required filings for the submission of the single audit reporting package and data collection form. 2. A Single Audit reporting package and data collection form will be sent to the Federal Audit Clearinghouse (FAC) by the due date.

Categories

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs Reporting

Other Findings in this Audit

  • 1181798 2023-002
    Material Weakness Repeat
  • 1181799 2023-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY $11.07M