Crockett Senior Housing, Inc.

Finding No. 2020-002 ? Report Submission of Single Audit to Federal Audit Clearinghouse Finding #: 2020-002 CFDA #: 14.157 Program (or Cluster) Name: Supportive Housing for the Elderly (Section 202) Compliance Requirement: General Criteria or Specific Requirement: The fiscal year ended September 30, 2019 single audit and related reporting package must be submitted to Federal Audit Clearinghouse within the earlier of 30 calendar days after the receipt of the auditor?s reports on December 9, 2019 or nine months after the end of the audit period. Condition: There was no submission of the fiscal year ended September 30, 2019 single audit and related reporting package to the Federal Audit Clearinghouse. Context: The auditor reviewed single audit submissions to the Federal Audit Clearinghouse as part of the fiscal year ended September 20, 2020 single audit. No record was found for the fiscal year ended September 30, 2019 reporting submission. Upon inquiry, management was not able to provide the status or tracking documentation of the report submission. Effect: The Organization is not in compliance with report submission requirement of the Uniform Guidance. The fiscal year ended September 20, 2019 information is not available to the federal oversight agency or general public in the Federal Audit Clearinghouse. Cause: The predecessor auditor, who passed away on March 19, 2020, was mainly the responsible party for initiating and completing the single audit submission to the Federal Audit Clearinghouse. Management was not proactive in tracking and ensuring the timely submission after the report issuance on December 9, 2019. Recommendation: Management should implement a control and tracking mechanism to ensure that the single audit is submitted to Federal Audit Clearinghouse within the earlier of 30 calendar days after the receipt of the auditor?s reports or nine months after the end of the audit period. Views of Responsible Officials and Planned Corrective Actions: Management relied on the prior external CPA firm to initiate this process. Management will establish controls to monitor the timely submission to the Federal Audit Clearinghouse in the future.

Crockett finding 2020-02: There was no submission of the fiscal year ended September 30, 2019 single audit and related reporting package to the Federal Audit Clearinghouse. Management response: Management relied on the prior external CPA firm to initiate this process. Management will establish controls to monitor the timely submission to the Federal Audit Clearinghouse in the future. Sincerely, Ann Rutigliano CCH Director of Finance & Systems