Finding 598027 (2022-001)

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Requirement
P
Questioned Costs
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Year
2022
Accepted
2023-02-01

AI Summary

  • Core Issue: Financial statements were filed late in the REAC system due to management's delay in providing necessary audit documentation.
  • Impacted Requirements: Audited financial statements must be submitted within 90 days of year-end to comply with federal regulations.
  • Recommended Follow-Up: Ensure management consistently provides audit documentation on time to avoid future delays and compliance issues.

Finding Text

S3800-010 Finding Reference Number ? 2022-001 S3800-011 Title and CFDA Number of Federal Program ? Section 202 Capital Advance 14.157 S3800-015 Type of Finding ?Federal Award S3800-016 Finding Resolution Status ?In Process S3800-017 Information on Universe Population Size- N/A S3800-018 Sample Size Information ? N/A S3800-019 Identification of Repeat Finding and Finding Reference Number ? N/A S3800-020 Criteria ? The audited financial statements are required to be filed in the REAC system within 90 days of year-end. S3800-030 Statement of Condition ? The financial statements were filed in REAC after the deadline. S3800-032 Cause ? Management did not provide the auditors with audit documentation in a manner timely enough to complete the audit before the deadline. S3800-033 Effect or Potential Effect ? HUD was unable to analyze the financial statements on time. S3800-035 Auditor Non-Compliance Code ? Z S3800-040 Questioned Costs ? $0 S3800-045 Reporting Views of Responsible Officials ? Owner certified financial statements were filed with REAC on November 7, 2022. Management will provide the auditors with audit documentation in a timely manner. S3800-050 Context ? Management did not provide the auditors with audit documentation in a manner timely enough to complete the audit before the deadline. S3800-080 Recommendation ? Management should provide the auditors with audit documentation in a timely manner. S3800-090 Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendations ? Management will provide the auditors with audit documentation in a timely manner. S3800-130 Response Indicator ? Agree S3800-140 Completion Date ? January 17, 2023 S3800-150 Response ? Management will provide the auditors with audit documentation in a timely manner.

Categories

HUD Housing Programs Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.157 Supportive Housing for the Elderly $765,141