Audit 332649

Finding 2024-001 Information on the Federal Program: Federal Agency: U.S. Department of Housing and Urban Development (HUD) Program Name: Continnuum of Care Program Assistance Listing: 14.267 Federal Award Identification Number: MH1-23-111B Federal Award Year: 2023 Specific Requirement: In accordance with the Uniform Guidance §200.512, Report Submission, the audit must be completed, the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s reports, or nine months after the end of the audit period. Condition Found: The Organization did not submit the 2023 data collection form prior to the 9 month extended deadline of March 31, 2024. Context: The late report submission is a condition identified per examination of the audit report date, in comparison to the required submission deadline date of the data collection form and reporting package. Questioned Costs: N/A Cause and Effect: Uniform Guidance audit was not completed by the reporting deadline due to issues with staffing. This presented delays in scheduling and other data gathering that likely could have been avoided or reduced had there been adequate staffing. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management organize an internal control structure that can facilitate timely preparation of the data collection form and the related reconciliations for the completion of the audit and submission of the data collection form before the submission deadline. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding and the recommendation. See Corrective Action Plan attached.

Finding 2024-001 Information on the Federal Program: Federal Agency: U.S. Department of Housing and Urban Development (HUD) Program Name: Continnuum of Care Program Assistance Listing: 14.267 Federal Award Identification Number: MH1-23-111B Federal Award Year: 2023 Specific Requirement: In accordance with the Uniform Guidance §200.512, Report Submission, the audit must be completed, the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s reports, or nine months after the end of the audit period. Condition Found: The Organization did not submit the 2023 data collection form prior to the 9 month extended deadline of March 31, 2024. Context: The late report submission is a condition identified per examination of the audit report date, in comparison to the required submission deadline date of the data collection form and reporting package. Questioned Costs: N/A Cause and Effect: Uniform Guidance audit was not completed by the reporting deadline due to issues with staffing. This presented delays in scheduling and other data gathering that likely could have been avoided or reduced had there been adequate staffing. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management organize an internal control structure that can facilitate timely preparation of the data collection form and the related reconciliations for the completion of the audit and submission of the data collection form before the submission deadline. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding and the recommendation. See Corrective Action Plan attached.