Audit 373333

2024-001: Reporting, AL #14.155 Condition Chesterfield Square Mutual Homes, Inc. has not submitted the audit reporting package and the Form SF-SAC to the Federal Audit Clearinghouse for fiscal years ending July 31, 2023 or 2022. Criteria All entities subject to the audit 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), are required to submit the audit reporting package and the Form SF-SAC to the Federal Audit Clearinghouse 30 days after receipt of the auditor’s report, or 9 months after the end of the fiscal year, whichever comes first. Cause Management has been unable to obtain a Unique Entity Identifying Number (UEIN), which is a required field for submission to the Federal Audit Clearinghouse. Effect The Project is not compliance with federal reporting guidelines. Recommendation Management should take immediate steps to obtain the UEIN and submit the audit reporting package and the Form SFSAC to the Federal Audit Clearinghouse for fiscal years ending July 31, 2023 or 2022. Views of Responsible Officials and Planned Corrective Action Management agrees with auditor recommendations. See Corrective Action Plan prepared by management.