Finding 583795 (2022-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2024-01-04
Audit: 9499
Organization: The Housing Collective, Inc. (CT)
Auditor: Whittlesey PC

AI Summary

  • Core Issue: The audit and reporting package were not submitted by the September 30, 2023 deadline.
  • Impacted Requirements: Compliance with federal regulations requiring timely submission of audit reports.
  • Recommended Follow-Up: Implement measures to ensure future audits and financial reports are completed and submitted on time.

Finding Text

Finding No. 2022-002: Annual Audit Submission – Significant Deficiency Type of Finding: Significant Deficiency in Internal Control over Compliance Assistance Listing Program Title and Number: All Federal Agency: All Criteria - As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the submission was September 30, 2023. Condition - The audit and reporting package were not submitted by the due date September 30, 2023. Cause - The Organization was not able to complete the financial statements and federal single audit by the due date. Effect - The audit and federal reporting package were not filed on time. Questioned Costs - None Context - The financial statements and federal single audit were not able to be completed by the due date. Recommendation - We recommend that all necessary efforts be taken to ensure timely submission of the audit and financial reporting package. Management’s Response/View of Responsible Officials - Addressing the significant housing needs in southern Connecticut impacted the Organization's ability to complete bookkeeping duties in a timely manner during 2022. However, bookkeeping of expenditures for Federal Awards was not affected, nor were adjusting transactions for these expenditures required during the audit. These timing weaknesses - none of which impacted the legitimacy, truthfulness or honest representation of financial facts - have been addressed in 2023 with a tighter adherence to internal timelines. Management is confident the 2023 audit will bear out this reality.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 7331 2022-001
    Material Weakness
  • 7332 2022-001
    Material Weakness
  • 7333 2022-001
    Material Weakness
  • 7334 2022-001
    Material Weakness
  • 7335 2022-001
    Material Weakness
  • 7336 2022-001
    Material Weakness
  • 7337 2022-001
    Material Weakness
  • 7338 2022-001
    Material Weakness
  • 7339 2022-001
    Material Weakness
  • 7340 2022-001
    Material Weakness
  • 7341 2022-001
    Material Weakness
  • 7342 2022-001
    Material Weakness
  • 7343 2022-001
    Material Weakness
  • 7344 2022-001
    Material Weakness
  • 7345 2022-001
    Material Weakness
  • 7346 2022-001
    Material Weakness
  • 7347 2022-001
    Material Weakness
  • 7348 2022-001
    Material Weakness
  • 7349 2022-001
    Material Weakness
  • 7350 2022-001
    Material Weakness
  • 7351 2022-001
    Material Weakness
  • 7352 2022-002
    Significant Deficiency
  • 7353 2022-002
    Significant Deficiency
  • 7354 2022-002
    Significant Deficiency
  • 7355 2022-002
    Significant Deficiency
  • 7356 2022-002
    Significant Deficiency
  • 7357 2022-002
    Significant Deficiency
  • 7358 2022-002
    Significant Deficiency
  • 7359 2022-002
    Significant Deficiency
  • 7360 2022-002
    Significant Deficiency
  • 7361 2022-002
    Significant Deficiency
  • 7362 2022-002
    Significant Deficiency
  • 7363 2022-002
    Significant Deficiency
  • 7364 2022-002
    Significant Deficiency
  • 7365 2022-002
    Significant Deficiency
  • 7366 2022-002
    Significant Deficiency
  • 7367 2022-002
    Significant Deficiency
  • 7368 2022-002
    Significant Deficiency
  • 7369 2022-002
    Significant Deficiency
  • 7370 2022-002
    Significant Deficiency
  • 7371 2022-002
    Significant Deficiency
  • 7372 2022-002
    Significant Deficiency
  • 583773 2022-001
    Material Weakness
  • 583774 2022-001
    Material Weakness
  • 583775 2022-001
    Material Weakness
  • 583776 2022-001
    Material Weakness
  • 583777 2022-001
    Material Weakness
  • 583778 2022-001
    Material Weakness
  • 583779 2022-001
    Material Weakness
  • 583780 2022-001
    Material Weakness
  • 583781 2022-001
    Material Weakness
  • 583782 2022-001
    Material Weakness
  • 583783 2022-001
    Material Weakness
  • 583784 2022-001
    Material Weakness
  • 583785 2022-001
    Material Weakness
  • 583786 2022-001
    Material Weakness
  • 583787 2022-001
    Material Weakness
  • 583788 2022-001
    Material Weakness
  • 583789 2022-001
    Material Weakness
  • 583790 2022-001
    Material Weakness
  • 583791 2022-001
    Material Weakness
  • 583792 2022-001
    Material Weakness
  • 583793 2022-001
    Material Weakness
  • 583794 2022-002
    Significant Deficiency
  • 583796 2022-002
    Significant Deficiency
  • 583797 2022-002
    Significant Deficiency
  • 583798 2022-002
    Significant Deficiency
  • 583799 2022-002
    Significant Deficiency
  • 583800 2022-002
    Significant Deficiency
  • 583801 2022-002
    Significant Deficiency
  • 583802 2022-002
    Significant Deficiency
  • 583803 2022-002
    Significant Deficiency
  • 583804 2022-002
    Significant Deficiency
  • 583805 2022-002
    Significant Deficiency
  • 583806 2022-002
    Significant Deficiency
  • 583807 2022-002
    Significant Deficiency
  • 583808 2022-002
    Significant Deficiency
  • 583809 2022-002
    Significant Deficiency
  • 583810 2022-002
    Significant Deficiency
  • 583811 2022-002
    Significant Deficiency
  • 583812 2022-002
    Significant Deficiency
  • 583813 2022-002
    Significant Deficiency
  • 583814 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.231 Emergency Solutions Grant Program $1.88M
14.267 Continuum of Care Program $1.12M
14.238 Shelter Plus Care $406,512
21.019 Coronavirus Relief Fund $403,918
14.218 Community Development Block Grants/entitlement Grants $339,701
14.276 Youth Homelessness Demonstration Program $46,828
14.871 Section 8 Housing Choice Vouchers $39,017
64.033 Va Supportive Services for Veteran Families Program $1,067