FAC Explorer

Finding 24021 (2022-005)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-07-26
Audit: 19499
Organization: St. John's Commons, Inc. (MD)
Auditor: Pkf O'Connor Davies LLP

AI Summary

  • Core Issue: The OMB submission for the federal program was submitted late due to management oversight.
  • Impacted Requirements: The submission was due within 30 days post-report date, affecting compliance status as a low-risk auditee.
  • Recommended Follow-Up: Management should enhance monitoring of OMB submission processes to ensure timely filings in the future.

Finding Text

Finding No. 2022-005 ? Late Office of Management and Budget (OMB) Submission Federal Assistance Listing Number Name of Federal Program or Cluster 14.157 Supportive Housing for the Elderly Information on the Universe Population Size One (1) OMB submission. Sample Size Information One (1) OMB submission. Identification of Repeat Finding Reference Number 2021-001 Criteria The Entity?s Uniform Guidance submission the OMB was due within thirty (30) days after the report date. Statement of Condition The OMB submission was not submitted before the due date. Cause The cause of the late OMB submission was management oversight due to change in management personnel positions. Effect or Potential Effect The Entity was not in compliance with the requirement to complete the filing of their Uniform Guidance submission to the OMB within thirty (30) days of the report date and therefore the Entity cannot be considered a low-risk auditee. Auditor Non-Compliance Code Z ? Other Questioned Costs There were no known questioned costs. Perspective The finding represents an isolated instance of management oversight due to change in personnel. Repeat Finding Yes Recommendations Auditor recommends that management more closely monitor the signing of the OMB submission to ensure timely completion. Views of Responsible Officials Actions Taken or Planned Auditee agrees with the finding. The finding was corrected by signing the OMB submission on 10/11/2022. The 2022 OMB filing will be signed upon the receipt of the finalized audit. Status of Corrective Action on Prior Findings Finding 2021-001 is cleared. The finding was corrected by signing the OMB submission on 10/11/2022.

Corrective Action Plan

Finding 2022-005 ? Late Office of Management and Budget (OMB) Submission A. Comments on Finding and Recommendations Recommendation ? Auditor recommends that management more closely monitor the signing of the OMB submission to ensure timely completion. B. Actions Taken or Planned Auditee agrees with the finding. The finding was corrected by signing the OMB submission on 10/11/2022. C. Status of Corrective Action on Prior Findings Finding 2021-001 is cleared. The finding was corrected by signing the OMB submission on 10/11/2022. Additionally, the finding for 2022 will be corrected upon the receipt of the finalized audit.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 24017 2022-001
    Significant Deficiency Repeat
  • 24018 2022-002
    Material Weakness Repeat
  • 24019 2022-003
    Material Weakness Repeat
  • 24020 2022-004
    Material Weakness Repeat
  • 24022 2022-006
    Material Weakness
  • 600459 2022-001
    Significant Deficiency Repeat
  • 600460 2022-002
    Material Weakness Repeat
  • 600461 2022-003
    Material Weakness Repeat
  • 600462 2022-004
    Material Weakness Repeat
  • 600463 2022-005
    Significant Deficiency Repeat
  • 600464 2022-006
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly Capital Advance Program $5.80M
14.157 Supportive Housing for the Elderly - Project Rental Assistance Contract $173,609