FAC Explorer

Finding 485164 (2022-001)

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Requirement
P
Questioned Costs
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Year
2022
Accepted
2024-08-27
Audit: 317974
Organization: Partnership Homes, Inc. (NC)
Auditor: Bernard Robinson & Company LLP

AI Summary

  • Core Issue: The Corporation failed to submit the required data collection form and reporting package to the Federal Audit Clearinghouse by the deadline for the 2021 audit.
  • Impacted Requirements: This noncompliance violates Uniform Guidance regulations, specifically 2 CFR Part 200 Section 200.512(d), which mandates timely submission of audit-related documents.
  • Recommended Follow-Up: Management should implement measures to ensure timely electronic submissions of data collection forms to the FAC for all future fiscal years.

Finding Text

Finding 2022-001 - U.S. Department of Housing and Urban Development: HOME Investment Partnerships Program, Assistance Listing #14.239 Statement of Condition: The Corporation did not submit the data collection form and required reporting package to the Federal Audit Clearinghouse (FAC) within the required due dates for the single audit for the year ending December 31, 2021. Criteria: The Uniform Guidance, 2 CFR Part 200 Section 200.512(d), Report Submission, requires any non-federal entity that expends Federal awards which must be audited under Subpart F of 2 CFR to electronically submit to the FAC the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512. Additionally, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the FAC the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. Effect: Noncompliance with Uniform Guidance regulations. Cause: Timing delays in receipt of information required to complete the audit as it was the initial audit performed under Uniform Guidance for the year ending December 31, 2021. Context: A test was performed to review the two most recent fiscal year audits performed under the Uniform Guidance and the required data collection forms were submitted to the FAC to determine if the Corporation qualified as a low-risk auditee. A single audit was performed under the Uniform Guidance for the year ending December 31, 2021, however, the data collection form was not submitted to the FAC within the required due dates for the year ending December 31, 2021. Questioned Costs: N/A Recommendation: We recommend management ensure that the data collection forms are submitted electronically to the FAC within the required due dates each fiscal year going forward. Views of Responsible Officials and Corrective Action Plan: Management acknowledges the data collection form for the year ended December 31, 2021 was not submitted to the FAC within the required due dates. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within required due dates. The data collection form for the year ending December 31, 2021 was submitted to the FAC on April 4, 2023.

Corrective Action Plan

Partnership Homes, Inc. Greensboro, North Carolina CORRECTIVE ACTION PLAN February 1, 2024 Federal Audit Clearinghouse 1201 East 10th Street Jeffersonville, Indiana 47132 Partnership Homes, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 Audit period: Year ended December 31, 2022 The finding from the December 31, 2022 Schedule of Findings and Questioned Costs is discussed below. Findings - Federal Award Programs Audits The finding is numbered consistently with the number assigned in the schedule. Finding No. 2022-001: HOME Investment Partnerships Program , CFDA #14.239 Recommendation: We recommend management ensure that the data collection forms are submitted electronically to the FAC within the required due dates each fiscal year going forward. Management's Response: We agree with Finding 2022-001 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within required due dates. The data collection form for the year ending December 31, 2021 was submitted to the FAC on April 4, 2023. If you have questions regarding this plan, please call Mike Cooke at (336) 707-5289. Sincerely yours, Mike Cooke Executive Director Partnership Homes, Inc.

Categories

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.239 Home Investment Partnerships Program $909,368