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[]
[null,"AHACPA Tool for Reporting Findings"]
[null,null,"After many inquiries regarding the process to develop findings, we looked into the standards and as a result, developed this process by which the practitioner  may decide on whether a finding exists.  Of course, this process depends significantly on auditor judgment."]
[]
[null,"Start:"]
[null,null,"Select the Start button and enter information describing the issue."]
[]
[null,"Hints:"]
[null,null,"The form is protected and you can only select fields requiring input from the user."]
[]
[null,null,"To move from cell to cell press the tab key. Using the tab key will move you from entry field to the next, regardless of entry type or column location. "]
[]
[null,null,"Using the enter key will move the cursor down one column and then the next.  "]
[]
[null,null,"When you move from one cell to the next the text box will be auto-sized and the next applicable fields will appear.  "]
[]
[null,null,"After entering all of the questionnaire data a printable summary will be prepared."]
[]
[null,null,"After entering all of the questionnaire data a properly formatted HUD Schedule of Findings and Questioned Costs will be prepared."]

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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Filter"]
[null,null,"Reporting Findings",null,null,null,null,null,"Directions",null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Describe the Issue.",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"The client's security deposit account is $300 less than the associated liability.  This was due to the fact that the reconciliation of these accounts was not completed until mid-January. ",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Describe the Compliance Criteria.",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"The client's compliance requirement is to maintain the cash account at an amount equal to or greater than the liability account.",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Compliance, Fraud or Abuse?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,"Select from \nDrop Down",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"What type of noncompliance, deficiency, or violation is being reported?",null,"Compliance",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(OR(FindingType=\"Fraud\",FindingType=\"Abuse\"),\"- Report in Schedule of Findings and Questioned Costs.\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"Fraud\",FindingType=\"Abuse\"),1,\"\")","v":""}]
[]
[null,null,null,{"$f":"IF(OR(FindingType=\"fraud\",FindingType=\"Abuse\"),CONCATENATE(\"Is this likely to be \",F13,\" that is material to a major program?\",\"\"),\"\")","v":""},null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"fraud\",FindingType=\"Abuse\"),1,\"\")","v":""}]
[null,null,null,{"$f":"IF(Fraud_or_Abuse_Material=\"--Select--\",\"\",CONCATENATE(\"Explain your selection of \",\"\"\"\",Fraud_or_Abuse_Material,\"\"\"\",\":\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Fraud_or_Abuse_Material=\"yes\",1,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Fraud_or_Abuse_Material=\"yes\",1,\"\")","v":""}]
[null,null,null,{"$f":"IF(Fraud_or_Abuse_Material=\"no\",\"- If the noncompliance is a result of an item that appears to be equity skimming, then consider extra disclosure to prevent unnecessary REAC inquiry.\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Fraud_or_Abuse_Material=\"no\",1,\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(FindingType=\"compliance\",\"1\",\"\")","v":"1"}]
[null,null,null,{"$f":"IF(FindingType=\"Compliance\",\"Are questioned costs greater than $10,000?\",\"\")","v":"Are questioned costs greater than $10,000?"},null,"No",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(FindingType=\"Compliance\",1,\"\")","v":1}]
[null,null,null,{"$f":"IF(Questioned_Costs=\"--Select--\",\"\",CONCATENATE(\"Explain your selection of \",\"\"\"\",Questioned_Costs,\"\"\"\",\":\"))","v":"Explain your selection of \"No\":"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Questioned_Costs=\"--Select--\",\"\",1)","v":1}]
[null,null,null,"The difference is limited to $300.",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Questioned_Costs=\"--Select--\",\"\",1)","v":1}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($F$21=\"no\",1,\"\")","v":1}]
[null,null,null,{"$f":"IF(Questioned_Costs=\"no\",\"Is the identified noncompliance significant either quantititatively or qualitatively to compliance requirement or audit objective?\",\"\")","v":"Is the identified noncompliance significant either quantititatively or qualitatively to compliance requirement or audit objective?"},null,"Yes",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($F$21=\"no\",1,\"\")","v":1}]
[null,null,null,{"$f":"IF(QC_Qual_or_Quan=\"--Select--\",\"\",CONCATENATE(\"Explain your selection of \",\"\"\"\",QC_Qual_or_Quan,\"\"\"\",\":\"))","v":"Explain your selection of \"Yes\":"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($F$21=\"no\",1,\"\")","v":1}]
[null,null,null,"Although the client's compliance requirement is to maintain the cash account at an amount equal to or greater than the liability account, the amount is still only off by $300. Therefore, in my opinion, the amounts is not a significant compliance finding simply due to the amount.  However, since the HUD system will automatically default to a finding in the system, we would recommend an adjustment from the operating account tot he securioty deposit account to avoid the reporting of an inmmaterial finding.",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF($F$25=\"--Select--\",\"\",1)","v":1}]
[null,null,null,{"$f":"IF(OR( QC_Qual_or_Quan=\"yes\",Questioned_Costs=\"yes\"),\"- Report in Schedule of Findings and Questioned Costs.\",\"\")","v":"- Report in Schedule of Findings and Questioned Costs."},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR( QC_Qual_or_Quan=\"yes\",Questioned_Costs=\"yes\"),1,\"\")","v":1}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(QC_Qual_or_Quan=\"yes\",Questioned_Costs=\"yes\"),1,\"\")","v":1}]
[null,null,null,{"$f":"IF(OR(QC_Qual_or_Quan=\"yes\",Questioned_Costs=\"yes\"),\"Is this finding material to the major program?\",\"\")","v":"Is this finding material to the major program?"},null,"Yes",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(QC_Qual_or_Quan=\"yes\",Questioned_Costs=\"yes\"),1,\"\")","v":1}]
[null,null,null,{"$f":"IF(Material_to_Major_Program=\"--Select--\",\"\",CONCATENATE(\"Explain your selection of \",\"\"\"\",Material_to_Major_Program,\"\"\"\",\":\"))","v":"Explain your selection of \"Yes\":"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(QC_Qual_or_Quan=\"yes\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(QC_Qual_or_Quan=\"yes\",1,\"\")","v":1}]
[null,null,null,{"$f":"IF(OR(Fraud_or_Abuse_Material=\"yes\",Material_to_Major_Program=\"yes\"),\"- Qualify opinion on compliance report.\",\"\")","v":"- Qualify opinion on compliance report."},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(Fraud_or_Abuse_Material=\"yes\",Material_to_Major_Program=\"yes\"),1,\"\")","v":1}]
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[null,null,null,{"$f":"IF(OR(Fraud_or_Abuse_Material=\"yes\",Material_to_Major_Program=\"yes\"),\"Is impact of noncompliance material to the financial statements?\",\"\")","v":"Is impact of noncompliance material to the financial statements?"},null,"Yes",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(Fraud_or_Abuse_Material=\"yes\",Material_to_Major_Program=\"yes\"),1,\"\")","v":1}]
[null,null,null,{"$f":"IF(Material_to_financial_statements=\"--Select--\",\"\",CONCATENATE(\"Explain your selection of \",\"\"\"\",Material_to_financial_statements,\"\"\"\",\":\"))","v":"Explain your selection of \"Yes\":"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Material_to_Major_Program=\"yes\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Material_to_financial_statements=\"--Select--\",\"\",1)","v":1}]
[null,null,null,{"$f":"IF(Material_to_financial_statements=\"yes\",\"- Include as a finding in the compliance paragraph of the Yellowbook Report on Internal Control and Compliance.\",\"\")","v":"- Include as a finding in the compliance paragraph of the Yellowbook Report on Internal Control and Compliance."},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Material_to_financial_statements=\"yes\",1,\"\")","v":1}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Internal Control Findings",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,"Select from \nDrop Down",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Is this an Internal Control Deficiency?",null,"Yes",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(Internal_Control_Deficiency=\"--Select--\",\"\",CONCATENATE(\"Explain your selection of \",\"\"\"\",Internal_Control_Deficiency,\"\"\"\",\":\"))","v":"Explain your selection of \"Yes\":"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Internal_Control_Deficiency=\"--Select--\",\"\",1)","v":1}]
[null,null,null,"The client's required review was not completed until after December 31.",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Internal_Control_Deficiency=\"--Select--\",\"\",1)","v":1}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Internal_Control_Deficiency=\"yes\",\"1\",\"\")","v":"1"}]
[null,null,null,{"$f":"IF(Internal_Control_Deficiency=\"yes\",\"Is this an Internal Control Deficiency over Compliance or an Internal Control Deficiency on Financial Statements?\",\"\")","v":"Is this an Internal Control Deficiency over Compliance or an Internal Control Deficiency on Financial Statements?"},null,"Compliance Deficiency",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Internal_Control_Deficiency=\"yes\",1,\"\")","v":1}]
[null,null,null,{"$f":"IF(compliance_or_financialstatement=\"--Select--\",\"\",\"Describe the deficiency:\")","v":"Describe the deficiency:"},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"--Select--\",compliance_or_financialstatement=\"--Select--\"),\"\",\"1\")","v":"1"}]
[null,null,null,"This is a control deficiancy in that reviews occur, but were not completed in a timely manner to ensure that the deficiency was caught.",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"--Select--\",compliance_or_financialstatement=\"--Select--\"),\"\",\"1\")","v":"1"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"--Select--\",compliance_or_financialstatement=\"--Select--\"),\"\",\"1\")","v":"1"}]
[null,null,null,{"$f":"IF(compliance_or_financialstatement=\"--Select--\",\"\",\"Is this a significant deficiency, a control deficiency, or a material weakness?\")","v":"Is this a significant deficiency, a control deficiency, or a material weakness?"},null,"Significant Deficiency",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(compliance_or_financialstatement=\"--Select--\",FindingType=\"--Select--\"),\"\",\"1\")","v":"1"}]
[null,null,null,{"$f":"IF(AND(compliance_or_financialstatement=\"Compliance Deficiency\",Material_Weakness_or_Significant_Deficiency=\"significant deficiency\"),\"- Report in Schedule of Findindings and Questioned Costs.  Report reference in major program compliance report as a significant deficiency over compliance.\",IF(AND(compliance_or_financialstatement=\"compliance deficiency\",Material_Weakness_or_Significant_Deficiency=\"material weakness\"),\"- Report in Schedule of Findindings and Questioned Costs.  Report reference in major program compliance report as a material weakness over compliance.\",IF(AND(compliance_or_financialstatement=\"compliance deficiency\",Material_Weakness_or_Significant_Deficiency=\"Control Deficiency\"),\"- Consider including in management letter.\",\"\")))","v":"- Report in Schedule of Findindings and Questioned Costs.  Report reference in major program compliance report as a significant deficiency over compliance."},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(compliance_or_financialstatement=\"compliance deficiency\",\"1\",\"\")","v":"1"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"Summary",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(FindingType=\"--Select--\",\"\",\"1\")","v":"1"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(D4=0,\"\",D4)","v":"Describe the Issue."},null,{"$f":"IF(OR(F4=0,F4=\"--Select--\"),\"\",F4)","v":""},null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(D5=0,\"\",D5)","v":"The client's security deposit account is $300 less than the associated liability.  This was due to the fact that the reconciliation of these accounts was not completed until mid-January. "},null,{"$f":"IF(OR(F5=0,F5=\"--Select--\"),\"\",F5)","v":""},null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(D6=0,\"\",D6)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Describe the Compliance Criteria.",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"--Select--\",D58=\"\"),\"\",\"1\")","v":"1"}]
[null,null,null,"The client's compliance requirement is to maintain the cash account at an amount equal to or greater than the liability account.",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"--Select--\",D60=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D10=0,\"\",D10)","v":""},null,{"$f":"IF(OR(F10=0,F10=\"--Select--\"),\"\",F10)","v":""},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"--Select--\",D61=\"\"),\"\",\"1\")","v":""}]
[null,null,null,"",null,{"$f":"IF(OR(F11=0,F11=\"--Select--\"),\"\",F11)","v":""},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"--Select--\",D62=\"\"),\"\",\"1\")","v":""}]
[null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"--Select--\",R64=\"\"),\"\",\"1\")","v":"1"}]
[null,null,null,"What type of noncompliance, deficiency, or violation is being reported?",null,{"$f":"IF(OR(D64=\"\",F13=0,F13=\"--Select--\"),\"\",F13)","v":"Compliance"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"--Select--\",D64=\"\"),\"\",\"1\")","v":"1"}]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,{"$f":"IF(D18=0,\"\",D18)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,{"$f":"IF(D19=0,\"\",D19)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,{"$f":"IF(D20=0,\"\",D20)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"--Select--\",R72=\"\"),\"\",\"1\")","v":"1"}]
[null,null,null,{"$f":"IF(D21=0,\"\",D21)","v":"Are questioned costs greater than $10,000?"},null,"No",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"--Select--\",D72=\"\"),\"\",\"1\")","v":"1"}]
[null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"--Select--\",D73=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D23=0,\"\",D23)","v":"The difference is limited to $300."},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"--Select--\",D74=\"\"),\"\",\"1\")","v":"1"}]
[null,null,null,{"$f":"IF(D24=0,\"\",D24)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(R76=\"1\",\"1\",\"\")","v":"1"}]
[null,null,null,{"$f":"IF(D25=0,\"\",D25)","v":"Is the identified noncompliance significant either quantititatively or qualitatively to compliance requirement or audit objective?"},null,"Yes",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"--Select--\",D76=\"\"),\"\",\"1\")","v":"1"}]
[null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"--Select--\",D77=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D27=0,\"\",D27)","v":"Although the client's compliance requirement is to maintain the cash account at an amount equal to or greater than the liability account, the amount is still only off by $300. Therefore, in my opinion, the amounts is not a significant compliance finding simply due to the amount.  However, since the HUD system will automatically default to a finding in the system, we would recommend an adjustment from the operating account tot he securioty deposit account to avoid the reporting of an inmmaterial finding."},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"--Select--\",D78=\"\"),\"\",\"1\")","v":"1"}]
[null,null,null,{"$f":"IF(D28=0,\"\",D28)","v":"- Report in Schedule of Findings and Questioned Costs."},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"--Select--\",D79=\"\"),\"\",\"1\")","v":"1"}]
[null,null,null,{"$f":"IF(D29=0,\"\",D29)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"--Select--\",R81=\"\"),\"\",\"1\")","v":"1"}]
[null,null,null,{"$f":"IF(D30=0,\"\",D30)","v":"Is this finding material to the major program?"},null,"Yes",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"--Select--\",D81=\"\"),\"\",\"1\")","v":"1"}]
[null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"--Select--\",D82=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D32=0,\"\",D32)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"--Select--\",D83=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D33=0,\"\",D33)","v":"- Qualify opinion on compliance report."},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"--Select--\",D84=\"\"),\"\",\"1\")","v":"1"}]
[null,null,null,{"$f":"IF(D34=0,\"\",D34)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"--Select--\",R86=\"\"),\"\",\"1\")","v":"1"}]
[null,null,null,{"$f":"IF(D35=0,\"\",D35)","v":"Is impact of noncompliance material to the financial statements?"},null,"Yes",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"--Select--\",D86=\"\"),\"\",\"1\")","v":"1"}]
[null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,{"$f":"IF(D37=0,\"\",D37)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"- Include as a finding in the compliance paragraph of the Yellowbook Report on Internal Control and Compliance.",null,"",null,null,null,null,null,null,null,null,null,null,null,"1"]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"--Select--\",R93=\"\"),\"\",\"1\")","v":"1"}]
[null,null,null,"Is this an Internal Control Deficiency?",null,"Yes",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"--Select--\",D93=\"\"),\"\",\"1\")","v":"1"}]
[null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"--Select--\",D94=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D44=0,\"\",D44)","v":"The client's required review was not completed until after December 31."},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"--Select--\",D95=\"\"),\"\",\"1\")","v":"1"}]
[null,null,null,{"$f":"IF(D45=0,\"\",D45)","v":""},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"--Select--\",R97=\"\"),\"\",\"1\")","v":"1"}]
[null,null,null,{"$f":"IF(D46=0,\"\",D46)","v":"Is this an Internal Control Deficiency over Compliance or an Internal Control Deficiency on Financial Statements?"},null,"Compliance Deficiency",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"--Select--\",D97=\"\"),\"\",\"1\")","v":"1"}]
[null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"--Select--\",D98=\"\"),\"\",\"1\")","v":""}]
[null,null,null,{"$f":"IF(D48=0,\"\",D48)","v":"This is a control deficiancy in that reviews occur, but were not completed in a timely manner to ensure that the deficiency was caught."},null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"--Select--\",D99=\"\"),\"\",\"1\")","v":"1"}]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"--Select--\",R101=\"\"),\"\",\"1\")","v":"1"}]
[null,null,null,"Is this a significant deficiency, a control deficiency, or a material weakness?",null,"Significant Deficiency",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"--Select--\",D101=\"\"),\"\",\"1\")","v":"1"}]
[null,null,null,"- Report in Schedule of Findindings and Questioned Costs.  Report reference in major program compliance report as a significant deficiency over compliance.",null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"--Select--\",D102=\"\"),\"\",\"1\")","v":"1"}]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"--Select--\",D103=\"\"),\"\",\"1\")","v":""}]
[null,null,null,"",null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"--Select--\",D104=\"\"),\"\",\"1\")","v":""}]
[null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(FindingType=\"--Select--\",D105=0),\"\",\"1\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,"HUD Finding Documentation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Describe the Issue:",null,{"$f":"IF(OR(F61=0,F61=\"--Select--\"),\"\",F61)","v":""},null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(D5=0,\"\",D5)","v":"The client's security deposit account is $300 less than the associated liability.  This was due to the fact that the reconciliation of these accounts was not completed until mid-January. "},null,{"$f":"IF(OR(F62=0,F62=\"--Select--\"),\"\",F62)","v":""},null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,"Select from \nDrop Down",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"What is the finding resolution status?",null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Was the issue determined as a result of sampling procedures?",null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(sampling=\"--select--\",\"\",IF(sampling=\"Yes\",\"Provide Information on Universe Population Size:\",IF(sampling=\"No\",\"\")))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(sampling=\"yes\",\"1\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,{"$f":"IF(sampling=\"yes\",\"Provide Sample Size Information:\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,{"$f":"IF(sampling=\"yes\",\"Provide Noncompliance Information:\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Criteria",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"D8","v":"The client's compliance requirement is to maintain the cash account at an amount equal to or greater than the liability account."},null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Effect or Potential Effect",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Cause",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Recommendation",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Auditor Non-Compliance Code",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Are there questioned costs associated with this finding?",null,"No",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,{"$f":"IF(questioned_cost_amount=\"yes\",\"Enter the amount of questioned costs associated with this finding:\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(questioned_cost_amount=\"yes\",\"1\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(questioned_cost_amount=\"yes\",\"1\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Reporting Views of Responsible Officials",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Does the Responsible Official Concur With This Finding?",null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Does the Responsible Official Agree or Disagree with the Auditor Recommendations?",null,"--Select--",null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Completion Date or Proposed Completion Date:",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,"Actions Taken or Planned on the Finding",null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]

{"sheet":"HUD Schedule of Findings","index":2,"n_rows":50,"n_cols":4,"rows_kept":50,"cut":false,"hidden":false,"merged":[]}
[]
[null,null,"Schedule of Findings & Questioned Costs"]
[]
[null,null,"Finding Resolution Status"]
[null,null,null,{"$f":"IF(resolution_status=\"\",\"\",IF(resolution_status=\"--select--\",\"\",IF(resolution_status=\"Resolved\",\"The finding has been resolved.\",IF(resolution_status=\"In progress\",\"The finding resolution is in progress.\",IF(resolution_status=\"unresolved\",\"The finding is unresolved.\")))))","v":""}]
[]
[null,null,"Information on Universe Population Size"]
[null,null,null,{"$f":"IF(sampling=\"Yes\",population_size_text,\"N/A\")","v":"N/A"}]
[]
[null,null,"Sample Size Information"]
[null,null,null,{"$f":"IF(sampling=\"Yes\",sample_size,\"N/A\")","v":"N/A"}]
[]
[null,null,"Noncompliance Information"]
[null,null,null,{"$f":"IF(sampling=\"Yes\",noncompliance_info,\"N/A\")","v":"N/A"}]
[]
[null,null,"Statement of Condition"]
[null,null,null,{"$f":"box_1","v":"The client's security deposit account is $300 less than the associated liability.  This was due to the fact that the reconciliation of these accounts was not completed until mid-January. "}]
[]
[null,null,"Criteria"]
[null,null,null,{"$f":"IF(_xlnm.criteria=\"\",\"\",_xlnm.criteria)","v":"The client's compliance requirement is to maintain the cash account at an amount equal to or greater than the liability account."}]
[]
[null,null,"Effect or Potential Effect"]
[null,null,null,{"$f":"IF(effect=\"\",\"\",effect)","v":""}]
[]
[null,null,"Cause"]
[null,null,null,{"$f":"IF(cause=\"\",\"\",cause)","v":""}]
[]
[null,null,"Recommendation"]
[null,null,null,{"$f":"IF(recommendation=\"\",\"\",recommendation)","v":""}]
[]
[null,null,"Auditor Non-Compliance Code"]
[null,null,null,{"$f":"IF(compliance_code=\"--select--\",\"\",compliance_code)","v":""}]
[]
[null,null,"Amount of Questioned Costs"]
[null,null,null,{"$f":"IF(questioned_cost_amount=\"yes\",questioned_costs_text,\"There are no questioned costs associated with this finding.\")","v":"There are no questioned costs associated with this finding."}]
[]
[null,null,"Reporting Views of Responsible Officials"]
[null,null,null,{"$f":"IF(reporting_views=\"\",\"\",reporting_views)","v":""}]
[]
[null,null,"Concur or Do Not Concur with this Finding"]
[null,null,null,{"$f":"IF(concur=\"--select--\",\"\",IF(concur=\"Concur\",\"The reporting officials concur with this finding.\",IF(concur=\"do not concur\",\"The reporting officials do not concur with this finding.\")))","v":""}]
[]
[null,null,"Agree or Disagree with auditor recommendations"]
[null,null,null,{"$f":"IF(agree=\"\",\"\",IF(agree=\"--select--\",\"\",IF(agree=\"agree\",\"The responsible official agrees with the auditor recommendations.\", IF(agree=\"Disagree\",\"The responsible official disagrees with the auditor recommendations.\"))))","v":""}]
[]
[null,null,"Completion Date or Proposed Completion Date"]
[null,null,null,{"$f":"IF(date=\"\",\"\",date)","v":""}]
[]
[null,null,"Actions Taken or Planned on the Finding"]
[null,null,null,{"$f":"IF(actions=\"\",\"\",actions)","v":""}]

{"sheet":"Reset","index":3,"n_rows":3,"n_cols":3,"rows_kept":3,"cut":false,"hidden":false,"merged":[[1,1,1,3]]}
[]
[null,"CAUTION"]
[null,null,"This cannot be undone!"]

{"sheet":"Lists","index":4,"n_rows":25,"n_cols":12,"rows_kept":25,"cut":false,"hidden":true,"merged":[]}
[]
[null,"YES/No",null,"Type",null,"Significant/Material",null,"Compliance or Financial Statement",null,"Finding Resolution Status",null,"Findings Codes"]
[null,"--Select--",null,"--Select--",null,"--Select--",null,"--Select--",null,"--Select--",null,"--Select--"]
[null,"Yes",null,"Fraud",null,"Significant Deficiency",null,"Compliance Deficiency",null,"Resolved",null,"A. Unauthorized withdrawals from replacement reserve"]
[null,"No",null,"Abuse",null,"Control Deficiency",null,"Financial Statements",null,"In Progress",null,"B. Failure to make required residual receipts deposits"]
[null,null,null,"Compliance",null,"Material Weakness",null,null,null,"Unresolved",null,"C. Unauthorized withdrawals from residual receipts"]
[null,null,null,null,null,null,null,null,null,null,null,"D. Commingling of funds"]
[null,null,null,null,null,null,null,null,null,null,null,"E. Unauthorized change in ownership"]
[null,"Concur",null,"Agree",null,null,null,null,null,null,null,"F. Acquisition of liabilities (encumbering project assets)"]
[null,"--Select--",null,"--Select--",null,null,null,null,null,null,null,"G. Unauthorized loans from project funds"]
[null,"Concur",null,"Agree",null,null,null,null,null,null,null,"H. Unauthorized distribution of project assets"]
[null,"Do Not Concur",null,"Disagree",null,null,null,null,null,null,null,"I. Failure to maintain property/open physical inspection(s)"]
[null,null,null,null,null,null,null,null,null,null,null,"J. Unauthorized Management Fees"]
[null,null,null,null,null,null,null,null,null,null,null,"L. Failure to remit Excess Rents for Section 236 Projects"]
[null,null,null,null,null,null,null,null,null,null,null,"M. Security Deposits"]
[null,null,null,null,null,null,null,null,null,null,null,"N. Reserve for Replacements Deposits"]
[null,null,null,null,null,null,null,null,null,null,null,"O. Investment of Reserve for Replacements"]
[null,null,null,null,null,null,null,null,null,null,null,"P. Investment of Residual Receipts"]
[null,null,null,null,null,null,null,null,null,null,null,"Q. Failure to Make Mortgage Payments"]
[null,null,null,null,null,null,null,null,null,null,null,"R. Section 8 Program Admin."]
[null,null,null,null,null,null,null,null,null,null,null,"S. Internal Control Deficiencies"]
[null,null,null,null,null,null,null,null,null,null,null,"T. Disposal of Assets"]
[null,null,null,null,null,null,null,null,null,null,null,"U. Overpayment of Incentive Performance Fee (M2M)"]
[null,null,null,null,null,null,null,null,null,null,null,"V. Underpayment of Mtg Restructuring Note (M2M 2nd)"]
[null,null,null,null,null,null,null,null,null,null,null,"Z. Other"]