Finding 375949 (2021-004)

Finding Reference 2021-04 Federal Program: US Department of Housing and Urban Development Continuum of Care (CoC) – Supportive Services Only CFDA No. 14.267 Compliance Requirement: Equipment and Real Property Management Type of Finding: Internal Control/Compliance over Equipment and Real Property Management -Material Weakness (MW) and Instance of Non-Compliance (NC) This finding is similar to prior years findings 2020-04 and 2018-03 Condition The Organization has not maintained complete and adequate records in order to obtain sufficient and competent evidential matter of the fixed assets and accumulated depreciation states at $1,113,535 and $632,524, respectively, in the statement of net position as of June 30, 2021. As a result, we were unable to determine whether any adjustments to these amounts were necessary. Criteria Refer to Finding 2021-03 Effect Refer to Finding 2021-03 Cause Refer to Finding 2021-03 Question Cost None Recommendation Refer to finding 2021-03 Views of Responsible Officials and Planned Corrective Actions Refer to finding 2020-03