FAC Explorer

Finding 1224929 (2024-003)

Material Weakness Repeat Finding
Requirement
C
Questioned Costs
-
Year
2024
Accepted
2026-07-30
Audit: 408181
Organization: Advent House Ministries, Inc. (MI)
Auditor: MANER COSTERISAN

AI Summary

  • Core Issue: The Organization failed to submit the data collection form and reporting package to the Federal Audit Clearinghouse on time.
  • Impacted Requirements: This delay violates the submission timeline set by 2 CFR Part 200, which requires submission within 30 days of the auditor’s report or nine months after the audit period ends.
  • Recommended Follow-Up: No further action is needed as the Organization has effective procedures in place to monitor future submissions; the delay was not due to internal control failures.

Finding Text

Finding 2024-003 - Material Weakness Condition: The Organization’s data collection form and the reporting package for the year ended December 31, 2024, were not submitted to the Federal Audit Clearinghouse (FAC) within a timely manner. Criteria: Under the audit requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), auditees are required to submit the data collection form and the reporting package to the FAC within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: Due to a delay in the year-end closing process the timing of the Uniform Guidance audit was delayed. The Organization did not submit the data collection form to the Federal Audit Clearinghouse (FAC) on time. Effect: The Organization’s data collection form and reporting package were not submitted, as required under Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Question Costs: $0 Recommendation: The Organization currently has procedures and controls in place to effectively monitor the status of the submission of the data collection form and the reporting package to ensure that the required information is submitted in a timely manner. The cause related to this finding was not due to failure in internal controls, therefore, we have no further recommendation for the Organization at this time. Views of Responsible Officials and Planned Corrective Actions: The Organization concurs with the facts of this finding and has procedures in place to ensure the timely submission of the data collection form and the reporting package.

Corrective Action Plan

July 23, 2026 Advent House Ministries, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: The finding from the December 31, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings - Financial Statement Audit Finding 2024-001 - Material Weakness Recommendation: Advent House Ministries, Inc. should consider obtaining the necessary skills, knowledge, or experience to prepare and/or review the footnotes related to the financial statements of the Organization. Action Taken: We concur with the recommendation, the Organization is working to contract with an accountant in 2025 with the skills, knowledge, and experience to address the above recommendation. Finding 2024-002 - Material Weakness Recommendation: Advent House Ministries, Inc. should record all audit adjusting entries and reconcile their final trial balance to the audited financial statements. We also recommend that grant agreements and payments be carefully reviewed to ensure proper classification of any conditional funding. Action Taken: We concur with the recommendation. The Organization will record all audit adjusting entries, reconcile account balances to the audited financial statements, and ensure any conditional grant payments are properly recorded. Finding - Federal audit Finding 2024-003 - Material Weakness Recommendation: Advent House Ministries, Inc. currently has procedures and controls in place to effectively monitor the status of the submission of the data collection form and the reporting package to ensure that the required information is submitted in a timely manner. The cause related to this finding was not due to failure in internal controls, therefore, we have no further recommendation for the Organization at this time. Action to be Taken: The Organization concurs with the facts of this finding and has procedures in place to ensure the timely submission of the data collection form and the reporting package. Sincerely yours, Susan Cancro, Executive Director

Categories

Allowable Costs / Cost Principles Material Weakness Reporting Internal Control / Segregation of Duties

Programs in Audit

ALN Program Name Expenditures
14.267 CONTINUUM OF CARE PROGRAM $147,134
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $100,517
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $29,139
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $21,908