Audit 370115

Late Report Submissions to Federal Audit Clearinghouse and HUD Identification as a Repeat Finding: Not a repeat finding Finding: The Authority did not file its annual 2023 Single Audit and Data Collection Form timely with the Federal Audit Clearinghouse (FAC), and did not file its audited Financial Data Schedule timely with the U.S. Department of Housing and Urban Development (HUD). Criteria: As stated in 2 CFR 200.512(a)(1), the Uniform Guidance requires submission of the Single Audit Reporting Package and Data Collection Form to the FAC nine months after the fiscal year-end. As stated in 24 CFR 902.33(c), HUD requires public housing authorities to submit an audited Financial Data Schedule (FDS) through FASS-PH no later than 9 months after the fiscal year-end. As such, the Authority’s 2023 Single Audit and Data Collection Form submission to the FAC and the audited FDS submission to HUD were both due September 30, 2024. Sample Size and Population: Sampling was not applicable to this finding. Condition: The FAC submission and the audited FDS submission were each filed more than 30 days late. Cause: During 2023, the Authority underwent a major accounting and tenant management software conversion which resulted in delays in completing the Single Audit. Effect: The Authority was non-compliant with Uniform Guidance and HUD reporting deadlines. Late availability of audit information delayed Federal oversight and public transparency. Recommendations: Develop internal controls that provide for month-end and year-end accounting close milestone that include deadlines that will ensure external reporting deadlines are able to be met. Questioned Costs: None Management Response: Management response is reported in the “Corrective Action Plan” at the end of this report. Contact Person: Lowel Kruger, Executive Director