FAC Explorer

Finding 519714 (2023-002)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2025-01-20
Audit: 338820
Organization: Advent House Ministries, Inc. (MI)
Auditor: Maner Costerisan

AI Summary

  • Core Issue: The Organization failed to submit the data collection form and reporting package to the Federal Audit Clearinghouse on time.
  • Impacted Requirements: This delay violates Title 2 U.S. Code of Federal Regulations (CFR) Part 200, which mandates timely submission within 30 days of the auditor's report or nine months post-audit period.
  • Recommended Follow-up: No additional actions are needed as current procedures are effective; the delay was not due to internal control failures.

Finding Text

Finding 2023-002 - Significant Deficiency Condition: The Organization's data collection form and the reporting package for the year ended December 31, 2023, were not submitted to the Federal Audit Clearinghouse (FAC) within a timely manner. Criteria: Under the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), auditees are required to submit the data collection form and the reporting package to the FAC within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: Due to a delay in the year-end closing process the timing of the Uniform Guidance a;udit was delayed. The Organization did not submit the data collection form to the Federal Audit Clearinghouse (FAC) on time. Effect: The Organization's data collection form and reporting package were not ssubmitted, as required unter Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Question Costs: $0 Reccommendation: The Organization currently ahs procedures and controls in place to effectively monitor the status of the submission of the data collection form and the reporting package to ensure that the required information is submitted in a timely manner. The cause related to this finding was not due to failure in internal controls, therefore we have no further recommendation for the Organization at this time. Views of the Responsible Officials and Planned Corrective Actions: The Organization concurs with the facts of this finding and has procedures in place to ensure the itmely submission of the data collection form and the reporting package.

Corrective Action Plan

January 7, 2025 Advent House Ministries, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: The finding from the December 31, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings - Financial Statement Audit Finding 2023-001 - Significant Deficiency Recommendation: Advent House Ministries, Inc. should consider obtaining the necessary skills, knowledge, or experience to prepare and/or review the footnotes related to the financial statements of the Organization. Action Taken: We concur with the recommendation, the Organization has contracted with an accountant in 2024 with the skills, knowledge, and experience to address the above recommendation. Finding - Federal audit Finding 2023-002 - Significant Deficiency Recommendation: Advent House Ministries, Inc. currently has procedures and controls in place to effectively monitor the status of the submission of the data collection form and the reporting package to ensure that the required information is submitted in a timely manner. The cause related to this finding was not due to failure in internal controls, therefore, we have no further recommendation for the Organization at this time. Action to be Taken: The Organization concurs with the facts of this finding and has procedures in place to ensure the timely submission of the data collection form and the reporting package. Sincerely yours, Susan Cancro, Executive Director

Categories

Allowable Costs / Cost Principles Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 519715 2023-002
    Significant Deficiency Repeat
  • 519716 2023-002
    Significant Deficiency Repeat
  • 519717 2023-002
    Significant Deficiency Repeat
  • 519718 2023-002
    Significant Deficiency Repeat
  • 519719 2023-002
    Significant Deficiency Repeat
  • 519720 2023-002
    Significant Deficiency Repeat
  • 1096156 2023-002
    Significant Deficiency Repeat
  • 1096157 2023-002
    Significant Deficiency Repeat
  • 1096158 2023-002
    Significant Deficiency Repeat
  • 1096159 2023-002
    Significant Deficiency Repeat
  • 1096160 2023-002
    Significant Deficiency Repeat
  • 1096161 2023-002
    Significant Deficiency Repeat
  • 1096162 2023-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.023 Emergency Rental Assistance Program $727,304
21.019 Coronavirus Relief Fund $279,362
14.267 Continuum of Care Program $185,984
14.231 Emergency Solutions Grant Program $111,847
14.239 Home Investment Partnerships Program $3,399