Samaritan Housing, Inc.Non-Profit

U.S. Department of Housing and Urban Development Program Name: Section 223(F) Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects Federal Assistance Listing Number: 14.155 Grant Number: 065-11077-PM Finding 2022-001: Other Findings Criteria In accordance with the Uniform Guidance, the project?s annual single audit reporting packages are required to be submitted in the Federal Audit Clearinghouse website in a timely manner, which is the earlier of 30 days after the auditors? report or 9 months after the project?s fiscal year end. Condition The project has not filed their prior year annual single audit reporting package in the Federal Audit Clearinghouse website. Cause The cause was not determined. Effect or Potential Effect The required submission of the project?s annual single audit reporting package has not been filed. Questioned Costs N/A Context The project engaged its auditors to file its annual single audit reporting package in the Federal Audit Clearinghouse website. However, the filing has not been completed. Repeat Finding No. Recommendation Management should ensure that the required submission of the project?s annual single audit reporting packages are filed timely. Auditor Noncompliance Code Z ? other. Finding Resolution Status Unresolved. Reporting Views of Responsible Officials Management will ensure that they submit the project?s annual single audit reporting package in the Federal Audit Clearinghouse website.

Finding 2021-1 ? Strengthen Controls over submission of Single Audit Reporting Package to the Federal Audit Clearinghouse Criteria: Office of Management and Budget (OMB) Circular A-133 (Uniform Guidance), Audits of States, Local Governments, and Non-Profit Organizations, ?.320, requires the Samaritan Housing, Inc. to submit its Single Audit Reporting Package to the federal clearinghouse the sooner of no later than 9 months after fiscal year-end, (with COVID-19 extensions in certain year ends) or 30 days from audit report release date. Condition: The federal reporting deadline for the Samaritan Housing, Inc.?s 2019, 2020 and 2021 Single Audit Reporting Package was not met. Cause: The Samaritan Housing, Inc.?s internal controls failed to detect the submission requirement of its Single Audit Reporting Package. Effect: The late submission affects all federal programs the Samaritan Housing, Inc. administered. Recommendation: The Samaritan Housing, Inc. should improve its controls over the financial reporting process to ensure timely submission of its Single Audit Reporting Package to the federal audit clearinghouse. Views of Responsible Officials: Management of Samaritan Housing, Inc. agrees with the findings. See additional comments in the Corrective Action Plan at page 49.