Finding 34943 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2022-11-27

AI Summary

  • Core Issue: The Corporation failed to submit the Data Collection Form to OMB on time, violating Uniform Guidance requirements.
  • Impacted Requirements: Compliance with Uniform Guidance section 2 CFR 200.512, which mandates timely submission of the Data Collection Form.
  • Recommended Follow-Up: Ensure future Data Collection Forms are submitted within the required timeframe to avoid compliance issues.

Finding Text

Finding reference number: 2022-001 Assistance Listing (Federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing No. 14.157, 1999 Auditor non-compliance code: Z ? Other Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding Sample size information: The universe population size is not applicable to the finding Name of Federal agency: U.S. Department of Housing and Urban Development Questioned costs: None Statement of condition 2022-001: The Corporation did not submit the Data Collection Form (SFSAC) for the year ended September 30, 2021 to the Office of Management and Budget ("OMB") in a timely manner as required by Uniform Guidance section 2 CFR 200.512. Criteria: Uniform Guidance section 2 CFR 200.512 requires that Data Collection Form be submitted to OMB within the earlier of 30 days after the date of the auditor's report, or nine months after the end of the audit period. Effect: The Corporation was not in compliance with Uniform Guidance. Cause: The Corporation did not file the Data Collection Form by June 30, 2022, 9 months after the end of the audit period, The sole active member of the Board of Directors passed away and the Management Agent was unable to find additional board members to certify the financials statements and submit the Data Collection Form prior to June 30, 2022. Recommendation: The Corporation should submit all future Data Collection Forms in the required time frame. Management's response: Management concurs with the finding and recommendations and submitted the Data Collection Form on September 27, 2022.

Corrective Action Plan

Finding 2022-001: The Corporation did not submit the Data Collection Form (SF-SAC) for the year ended September 30, 2021 to the Office of Management and Budget ("OMB") in a timely manner as required by Uniform Guidance section 2 CFR 200.512. Comments on the Finding and Each Recommendation: The Corporation should submit all future Data Collection Forms in the required time frame. Action(s) taken or planned on the finding: Management concurs with the finding and recommendations and submitted the Data Collection Form on September 27, 2022.

Categories

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Other Findings in this Audit

  • 34944 2022-001
    Significant Deficiency
  • 611385 2022-001
    Significant Deficiency
  • 611386 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $119,684