EIN: 834627390
UEI: PF8AUS4KFQP2
Audited by: Jones & Roth, P.C.
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 9, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by August 9, 2026 (19 days ago).
What is a management decision? →Finding 2023-002 Federal Program: Coronavirus State and Local Fiscal Recover Funds, AL# 21.027 Type of Finding: Significant deficiency in internal controls over compliance and immaterial non-compliance Compliance Requirement: Reporting Criteria: In accordance with the Uniform Guidance (2 CFR §200) and the pass-through agency grant agreement, Creating Housing Coalition as a sub-recipient, must submit accurate, complete, and timely reports as required by the federal awarding agency. Internal controls must be established and maintained to provide reasonable assurance of compliance with federal statutes, regulations, and the terms and conditions of the award. Condition and Context: The auditee did not maintain adequate internal controls over compliance with federal reporting requirements. Specifically, the required quarterly and annual performance reports were submitted late to the granting agency. Cause: The organization lacked documented internal controls to ensure timely reporting. Additionally, there was a lapse in reporting during a period of staffing changes subsequent to year end. Effect: Deficiencies in the internal controls over federal reporting requirements could result in inaccurate information being reported to granting agencies and increases the risk of material non-compliance with federal regulations and grant requirements. Questioned Costs: None. Repeat Finding: No. Recommendation: We recommend the organization: Establish and document clear responsibility for report preparation and review; Implement internal control procedures, including supervisory review and reconciliation of data prior to submission. Develop a reporting requirements calendar or monitoring system to ensure timely submission of reports; and Provide training to staff responsible for reporting to ensure understanding of federal requirements. View of Responsible Officials: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2023-002 Federal Program: Coronavirus State and Local Fiscal Recover Funds, AL# 21.027 Type of Finding: Significant deficiency in internal controls over compliance and immaterial non-compliance Compliance Requirement: Reporting Criteria: In accordance with the Uniform Guidance (2 CFR §200) and the pass-through agency grant agreement, Creating Housing Coalition as a sub-recipient, must submit accurate, complete, and timely reports as required by the federal awarding agency. Internal controls must be established and maintained to provide reasonable assurance of compliance with federal statutes, regulations, and the terms and conditions of the award. Condition and Context: The auditee did not maintain adequate internal controls over compliance with federal reporting requirements. Specifically, the required quarterly and annual performance reports were submitted late to the granting agency. Cause: The organization lacked documented internal controls to ensure timely reporting. Additionally, there was a lapse in reporting during a period of staffing changes subsequent to year end. Effect: Deficiencies in the internal controls over federal reporting requirements could result in inaccurate information being reported to granting agencies and increases the risk of material non-compliance with federal regulations and grant requirements. Questioned Costs: None. Repeat Finding: No. Recommendation: We recommend the organization: Establish and document clear responsibility for report preparation and review; Implement internal control procedures, including supervisory review and reconciliation of data prior to submission. Develop a reporting requirements calendar or monitoring system to ensure timely submission of reports; and Provide training to staff responsible for reporting to ensure understanding of federal requirements. View of Responsible Officials: Management agrees with the finding. See Corrective Action Plan.
Corrective Actions Planned To address the deficiency in internal controls over compliance with respect to reporting, CHC will implement the following corrective actions: CHC will implement a workflow process for federal grants that address specific steps and areas of responsibilities to meet grant reporting requirements; CHC will develop a grant procedure that outlines specific requirements of each grant that include supervisory review and reconciliation of data prior to submission.; Each Grant has a specific schedule for timely submission of reports. CHC plans to build a primary grant schedule that outlines each grant task, responsible member, milestones (if needed) and due date for each grant reporting cycle.; CHC will develop sta training requirements that address federal and non-federal reporting responsibilities. Training will focus on the grant project manager, support sta, and other CHC board members to ensure comprehensive understanding of full disclosure. Responsible Person(s): CHC President, Rob Dibble as Primary; CHC Vice President Betsy Gordon as Backup Corrective Action Plan Dates: Schedule implementation starts: February 1, 2026; Staff training starts: March 1, 2026; Review process in effect starts: April 1, 2026
Finding 2023-003 Federal Program: Coronavirus State and Local Fiscal Recover Funds, AL# 21.027 Type of Finding: Significant deficiency in internal controls over compliance and immaterial non-compliance Compliance Requirement: Procurement Criteria: In accordance with the Uniform Guidance, specifically 2 CFR §200.318, non-federal entities must have documented procurement procedures that conform to the Uniform Guidance 2 CFR §200.318 through §200.326. Condition and Context: The auditee did not have written procurement procedures that conformed to the Uniform Guidance 2 CFR §200.318 through §200.326. However, the auditee did follow the methods of procurement required (per 2 CFR §200.320) for federal procurements made during the audit period. Cause: There were not adequate internal controls over compliance in place to ensure there were written procurement policies that conformed with the Uniform Guidance. Effect: The deficiency in the internal controls over compliance could result in material non-compliance with the procurement compliance requirement of the federal award and the Uniform Guidance. Questioned Costs: None. Repeat Finding: No. Recommendation: We recommend the Organization document procurement policies in a formal written procurement policy that contains all required elements of and conforms to the requirements of the Uniform Guidance. View of Responsible Officials: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2023-003 Federal Program: Coronavirus State and Local Fiscal Recover Funds, AL# 21.027 Type of Finding: Significant deficiency in internal controls over compliance and immaterial non-compliance Compliance Requirement: Procurement Criteria: In accordance with the Uniform Guidance, specifically 2 CFR §200.318, non-federal entities must have documented procurement procedures that conform to the Uniform Guidance 2 CFR §200.318 through §200.326. Condition and Context: The auditee did not have written procurement procedures that conformed to the Uniform Guidance 2 CFR §200.318 through §200.326. However, the auditee did follow the methods of procurement required (per 2 CFR §200.320) for federal procurements made during the audit period. Cause: There were not adequate internal controls over compliance in place to ensure there were written procurement policies that conformed with the Uniform Guidance. Effect: The deficiency in the internal controls over compliance could result in material non-compliance with the procurement compliance requirement of the federal award and the Uniform Guidance. Questioned Costs: None. Repeat Finding: No. Recommendation: We recommend the Organization document procurement policies in a formal written procurement policy that contains all required elements of and conforms to the requirements of the Uniform Guidance. View of Responsible Officials: Management agrees with the finding. See Corrective Action Plan.
Corrective Actions Planned To address the deficiency in internal controls over compliance with respect to procurement, CHC will implement the following corrective actions: CHC will develop and implement a written procurement policy that conforms to the Uniform Guidance.; CHC will ensure sta receive adequate training on the procurement policy and the required methods of procurement to be made when making procurements with federal awards. Responsible Person(s): CHC President, Rob Dibble as Primary; CHC Vice President Betsy Gordon as Backup Corrective Action Plan Dates: Schedule implementation starts: February 1, 2026; Staff training starts: March 1, 2026; Review process in effect starts: April 1, 2026
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