Finding 1235736 (2024-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2026-09-18

AI Summary

  • Core Issue: The Corporation failed to submit the Data Collection Form to the Federal Audit Clearinghouse on time for the year ended December 31, 2023.
  • Impacted Requirements: This non-compliance violates the Uniform Guidance Section 200.512, which mandates submission within 30 days of the auditor's report or 9 months after the fiscal year end.
  • Recommended Follow-Up: Ensure timely submission of the Data Collection Form in future years to avoid compliance issues; management has already agreed to this recommendation.

Finding Text

Assistance Listing (federal award identification number and year): Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, CFDA No. 14.155 (Project identification number 047-11056, 2007) Auditor non-compliance code: Z – Other Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Statistically valid sample: Not applicable Name of federal agency: Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: $-0- Was the sampling statistically valid: N/A Statement of condition of #2024-001: For the year ended December 31, 2023, the Corporation did not submit the Data Collection Form to the Federal Audit Clearinghouse in the time period required by Uniform Guidance. Criteria: Pursuant to the Uniform Guidance, the Corporation is required to submit the Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or 9 months after the entity's fiscal year end. Effect or potential effect: The Corporation is not in compliance with the Uniform Guidance Section 200.512. Cause: The Corporation did not submit the Data Collection Form within the required time period. Recommendation: The Corporation should submit the Data Collection Form to the Federal Audit Clearinghouse within the required time period. Completion date: May 30, 2024 Reporting response: Management agrees with the finding and agrees with the auditor's recommendation. The Data Collection Form was submitted to the Federal Audit Clearinghouse on May 30, 2024, no further action is required.

Corrective Action Plan

Finding 2024-001: For the year ended December 31, 2023, the Corporation did not submit the Data Collection Form to the Federal Audit Clearinghouse in the time period required by Uniform Guidance. Comments on the Finding and Each Recommendation: The Corporation should submit the Data Collection Form to the Federal Audit Clearinghouse within the required time period. Management agrees with the finding and agrees with the auditor's recommendation. Action(s) Taken or Planned on the Finding: The Data Collection Form was submitted to the Federal Audit Clearinghouse on May 30, 2024, no further action is required.

Categories

Procurement, Suspension & Debarment Subrecipient Monitoring HUD Housing Programs Reporting

Other Findings in this Audit

  • 1235737 2024-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.155 MORTGAGE INSURANCE FOR THE PURCHASE OR REFINANCING OF EXISTING MULTIFAMILY HOUSING PROJECTS $1.62M
14.195 PROJECT-BASED RENTAL ASSISTANCE (PBRA) $426,495