Finding 1228542 (2021-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2021
Accepted
2026-08-31
Audit: 410163
Organization: THE LIGHTHOUSE, INC. (HI)
Auditor: KKDLY LLC

AI Summary

  • Issue: The Organization missed the deadline for submitting financial data to PIH-REAC for the fiscal year ending September 30, 2021.
  • Requirements Impacted: This late filing violates the Uniform Financial Reporting Standards, which require submission within nine months of the fiscal year end.
  • Recommended Follow-Up: Enhance financial reporting procedures to ensure timely submissions in the future and address staffing challenges with auditors.

Finding Text

Criteria In accordance with the Uniform Financial Reporting Standards for HUD Housing Program, the Organization must file the financial data templates prepared with audited financial statement data to Real Estate Assessment Center no later than nine months after the Organization’s fiscal year end. Condition The Organization did not submit its Financial Data Schedule and audited financial statements for the year ended September 30, 2021 to Office of Public and Indian Housing – Real Estate Assessment Center (PIH-REAC) by the required due date. Cause The Organization did not have adequate procedures to ensure the timely filing of the financial data to PIH-REAC. Effect Late filing has resulted in noncompliance with timely submission of financial information to PIHREAC. Recommendation The Organization should improve its financial reporting process so that it can submit its single audit reporting package to the PIH-REAC no later than nine months after the Organization’s fiscal year end. Views of Responsible Officials and Planned Corrective Action We were not able to submit the financials on time because we lost our previous auditors in 2021. It took some time to find a new company that handles HUD audit. Going forward, we will strive to get back to our normal schedule at the soonest time and get back in compliance.

Corrective Action Plan

We were not able to submit the financials on time because we lost our previous auditors in 2021. It took some time to find a new company that handles HUD related audits. Going forward, we will work on getting back to our normal audit schedule to get back in compliance at the soonest possible time.

Categories

HUD Housing Programs Reporting

Other Findings in this Audit

  • 1228541 2021-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.181 SUPPORTIVE HOUSING FOR PERSONS WITH DISABILITIES $1.15M
14.195 PROJECT-BASED RENTAL ASSISTANCE (PBRA) $40,800