Finding 599616 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-06-08

AI Summary

  • Core Issue: The Corporation failed to submit annual audited financial statements on time, violating federal requirements.
  • Impacted Requirements: Compliance with 2 CFR 200, Subpart F, which mandates submission within nine months post-audit period.
  • Recommended Follow-Up: Ensure timely submission of future annual audit reports to meet federal standards.

Finding Text

Finding reference number: #2022-001 Assistance listing title and number (Federal award identification number and year): Shelter Plus Care, Assistance Listing 14.238, 2022 (Contract ER197SPC018) Finding resolution status: Completed Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Noncompliance information: See statement of condition #2022-001 for noncompliance information. Statistically valid sample: N/A Name of Federal Agency: U.S. Department of Housing and Urban Development Pass through entity: Missouri Department of Mental Health Questioned costs: N/A Statement of condition #2022-001: The Corporation did not submit annual audited financial statements by the date required by 2 CFR 200, Subpart F. Criteria: Pursuant to 2 CFR 200, Subpart F, the Corporation is required to submit audited financial statements within nine months after the end of the audit period. Effects or potential effect: The Corporation is not in compliance with federal reporting standards. Cause: The Corporation received federal awards in excess of $750,000 for the first time during the year ended June 30, 2022, which led to delays in completing the audit. Recommendation: Management should submit the annual audit report as required by 2 CFR 200, Subpart F. Completion date: May 31, 2023 Management Response: Agree. Management submitted the annual audit at the earliest date feasible.

Categories

Reporting

Other Findings in this Audit

  • 23174 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.238 Shelter Plus Care $403,700
14.231 Emergency Solutions Grant Program $268,249
14.267 Continuum of Care Program $208,100
14.195 Section 8 Housing Assistance Payments Program $23,443