Finding 42095 (2022-001)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-05-09

AI Summary

  • Core Issue: The Form SF-SAC was submitted 18 days late, violating the deadline set by Uniform Guidance.
  • Impacted Requirements: Compliance with the requirement to submit the form within 30 days of the auditor's report or nine months post-audit period.
  • Recommended Follow-Up: No further action is needed as the issue has been resolved and the form has been submitted.

Finding Text

Finding reference number: #2022-001 Assistance Listing title and number (Federal award identification number and year): Supportive Housing for Persons with Disabilities, Assistance Listing 14.181 (073-HD015-NP-HIV and 1995) 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 sample size population size is not applicable to the finding. Statistically valid sample: No Name of federal agency: U.S. Department of Housing and Urban Development Pass through entity: N/A Questioned costs: N/A Statement of condition #2022-001: The Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2021 was submitted on October 18, 2022 which is 18 days after the nine months after the end of the audit period deadline. Criteria: Pursuant to the Uniform Guidance, the Corporation is required to submit Form SF-SAC Single Audit Data Collection Form within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Effect: The Corporation is not in compliance with Uniform Guidance. Cause: Information necessary for the completion of the December 31, 2021 financial statement audit was not provided by the Prior Agent and accountant in a timely manner. Recommendation: The Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2021 was submitted on October 18, 2022. No further action is required. Completion date: Cleared Management's response: The Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2021 was submitted on October 18, 2022. No further action is required.

Corrective Action Plan

Statement of condition #2022-001: The Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2021 was submitted on October 18, 2022 which is 18 days after the nine months after the end of the audit period deadline. Recommendation: The Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2021 was submitted on October 18, 2022. No further action is required. Action(s) Taken or Planned on the Finding: The Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2021 was submitted on October 18, 2022. No further action is required.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 42096 2022-002
    Significant Deficiency
  • 42097 2022-001
    Significant Deficiency Repeat
  • 42098 2022-002
    Significant Deficiency
  • 618537 2022-001
    Significant Deficiency Repeat
  • 618538 2022-002
    Significant Deficiency
  • 618539 2022-001
    Significant Deficiency Repeat
  • 618540 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.181 Supportive Housing for Persons with Disabilities $207,159