Finding 529127 (2024-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-03-20

AI Summary

  • Core Issue: The Company failed to submit the Data Collection Form (SF-SAC) on time as required by federal guidelines.
  • Impacted Requirements: Non-compliance with Uniform Guidance Section 2 CFR 200.512 regarding timely submission of audit-related documents.
  • Recommended Follow-Up: Ensure future submissions of the Data Collection Form are made within the required timeframe to maintain compliance.

Finding Text

Assistance Listing Title and Number: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Assistance Listing No. 14.155 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 population: The sample size information is not applicable to the finding. Name of Federal agency: U.S. Department of Housing and Urban Development Questioned costs: N/A Statement of Condition 2024-001 (Assistance Listing Number 14.155): For the year ended December 31, 2023, the Company did not submit the Data Collection Form (SF-SAC) to the Federal Audit Clearinghouse in the time period required by Uniform Guidance Section 2 CFR 200.512. Criteria: Pursuant to Uniform Guidance Section 2 CFR 200.512, the Company is required to submit the Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or 9 months after the end of the audit period. Effect: The Company is not in compliance with Uniform Guidance Section 2 CFR 200.512. Cause: The Company did not file the Data Collection Form within 30 days after receipt of the auditor's report due to an oversight. Recommendation: The Company should submit the Data Collection Form to the Federal Audit Clearinghouse within the required time period. Management's response: Management concurs with the finding and agrees with the auditor's recommendation. The Data Collection Form was submitted to the Federal Audit Clearinghouse on May 22, 2024, and management will submit the Data Collection Form timely going forward.

Corrective Action Plan

The Data Collection Form was submitted to the Federal Audit Clearinghouse on May 22, 2024, and management will submit the Data Collection Form timely going forward.

Categories

Procurement, Suspension & Debarment HUD Housing Programs Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1105569 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.155 Mortgage Insurance for the Purchase Or Refinancing of Existing Multifamily Housing Projects $2.18M