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Audit 357157

FY End
2023-09-30
Total Expended
$1.75M
Findings
2
Programs
3
Organization: Ute Indian Tribally Designated Housing Entity (UT)
Year: 2023 Accepted: 2025-05-27
Auditor: Bluearrow CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
561549 2023-001 Significant Deficiency Yes L
1137991 2023-001 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
14.867 Indian Housing Block Grants $1.43M Yes 1
21.026 Homeowner Assistance Fund $313,822 - 0
21.023 Emergency Rental Assistance Program $7,765 - 0

Contacts

Name Title Type
U72BKV54P2M3 Tyson Thompson Auditee
4357254844 Sanwar Harshwal Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - BASIS OF PRESENTATION Accounting Policies: The Schedule is presented using the accrual basis of accounting, the method used to prepare the Housing Authority's basic financial statements. Note 1 of the Housing Authority's financial statements describes the significant accounting policies used by the Housing Authority. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Housing Authority has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the “Schedule”) presents the activity of all federal awards programs of the Housing Authority for the year ended September 30, 2023. Because the Schedule presents only a selected portion of the operations of the Housing Authority, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Housing Authority. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The amounts presented in the Schedule agree to the amounts presented in, or used in the preparation of, the basic financial statements.
Title: NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The Schedule is presented using the accrual basis of accounting, the method used to prepare the Housing Authority's basic financial statements. Note 1 of the Housing Authority's financial statements describes the significant accounting policies used by the Housing Authority. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Housing Authority has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The Schedule is presented using the accrual basis of accounting, the method used to prepare the Housing Authority's basic financial statements. Note 1 of the Housing Authority's financial statements describes the significant accounting policies used by the Housing Authority. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: NOTE 3 - SUB-RECIPIENTS Accounting Policies: The Schedule is presented using the accrual basis of accounting, the method used to prepare the Housing Authority's basic financial statements. Note 1 of the Housing Authority's financial statements describes the significant accounting policies used by the Housing Authority. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Housing Authority has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The Housing Authority did not provide any federal awards to sub-recipients for the year ended September 30, 2023.
Title: NOTE 4 - INDIRECT COST RATE Accounting Policies: The Schedule is presented using the accrual basis of accounting, the method used to prepare the Housing Authority's basic financial statements. Note 1 of the Housing Authority's financial statements describes the significant accounting policies used by the Housing Authority. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Housing Authority has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The Housing Authority has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: NOTE 5 - RECONCILIATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS TO THE FINANCIAL STATEMENTS Accounting Policies: The Schedule is presented using the accrual basis of accounting, the method used to prepare the Housing Authority's basic financial statements. Note 1 of the Housing Authority's financial statements describes the significant accounting policies used by the Housing Authority. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Housing Authority has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The following is a reconciliation of the expenses reported on the Schedule of Expenditures of Federal Awards to the expenses reported on the Statement of Revenues, Expenses, and Changes in Net Position included in accompanying financial statements:

Finding Details

Finding 2023-001
Criteria: Section 200.512(a)(1) Report Submission of the Office of Management and Budget’s Uniform Guidance outlines the following requirement: “The audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period.” According to the Uniform Guidance Compliance Supplement, quarterly and semi-annual interim reports shall be submitted no later than 30 days after the end of each reporting period. Annual reports shall be submitted no later than 90 days after the end of each reporting period. Final reports shall be submitted no later than 90 days after the project or grant period end date. Condition: The Housing Authority did not submit the single audit reporting package to the Federal Audit Clearinghouse within nine months following their fiscal year-end as required. In addition, the Housing Authority did not submit the following Federal Financial Reports (SF-425) and Annual Performance Reports within the due date. Cause: Adequate review systems were not in place for management to monitor compliance with these requirements. Effect: Noncompliance with these requirements could potentially result in a reduction or discontinuation of program awards in future periods. Auditor's Recommendation: We recommend the Housing Authority to establish and implement policies and procedures for the creation, approval, submission, and retention of all required reports and to review its internal control processes to ensure that controls are properly implemented for reporting and adequate documentation is maintained. Management's Response: SF-425 – Housing Authority transition from EPIC to GEMS. Housing Authority will ensure that the single audit reporting package and submitted within the timeline as required by Uniform Guidance. Housing Authority is still familiarizing itself with GEMS portal for all reporting requirements. Account issues have also taken time away from completing requirements in GEMS. Estimated Completion Date: Housing Authority is estimating six months from the time of submission to be completed with this requirement. Responsible Party: Tyson J. Thompson, Executive Director
Finding 2023-001
Criteria: Section 200.512(a)(1) Report Submission of the Office of Management and Budget’s Uniform Guidance outlines the following requirement: “The audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period.” According to the Uniform Guidance Compliance Supplement, quarterly and semi-annual interim reports shall be submitted no later than 30 days after the end of each reporting period. Annual reports shall be submitted no later than 90 days after the end of each reporting period. Final reports shall be submitted no later than 90 days after the project or grant period end date. Condition: The Housing Authority did not submit the single audit reporting package to the Federal Audit Clearinghouse within nine months following their fiscal year-end as required. In addition, the Housing Authority did not submit the following Federal Financial Reports (SF-425) and Annual Performance Reports within the due date. Cause: Adequate review systems were not in place for management to monitor compliance with these requirements. Effect: Noncompliance with these requirements could potentially result in a reduction or discontinuation of program awards in future periods. Auditor's Recommendation: We recommend the Housing Authority to establish and implement policies and procedures for the creation, approval, submission, and retention of all required reports and to review its internal control processes to ensure that controls are properly implemented for reporting and adequate documentation is maintained. Management's Response: SF-425 – Housing Authority transition from EPIC to GEMS. Housing Authority will ensure that the single audit reporting package and submitted within the timeline as required by Uniform Guidance. Housing Authority is still familiarizing itself with GEMS portal for all reporting requirements. Account issues have also taken time away from completing requirements in GEMS. Estimated Completion Date: Housing Authority is estimating six months from the time of submission to be completed with this requirement. Responsible Party: Tyson J. Thompson, Executive Director