GLENBROOK ROAD ELDERLY HOUSING CORP

2024-001 REPORTING - FAILURE TO SUBMIT DATA COLLECTION FORM TO FEDERAL AUDIT CLEARINGHOUSE Criteria According to 2 CFR Part 200.512(b) of the Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), non-federal entities that expend $750,000 or more in federal awards in a fiscal year must 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(s), or nine months after the end of the audit period. Condition During our audit of Glenbrook Road Elderly Housing Corporation for the fiscal year ending December 31, 2024, we noted that the Organization failed to submit the required data collection form and the reporting package to the Federal Audit Clearinghouse (FAC) within the required timeframe for the prior year. Cause The failure to submit the required documentation appears to be due to an oversight of this requirement. Effect Untimely filing hinders the timely administration and assessment of program results by grantor officials. Prior Year Finding Not a prior year finding. Recommendation We recommend that the Organization take the following steps to ensure compliance: > Develop and implement internal procedures to track and ensure timely submission of the data collection form and reporting package. > Assign responsibility to a specific individual or department to oversee compliance with federal reporting requirements. VIEWS OF RESPONSIBLE OFFICIALS See corrective action plan.

Corrective Action: We will create an end of year checklist to ensure timely submission of data collection form in the future. As of 4/21/2025, all Federal Audit Clearinghouse data collection forms have been submitted.