Finding 10536 (2022-001)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2024-01-29

AI Summary

  • Core Issue: PCCDC missed the deadline for submitting the SF-SAC single audit data collection form for the year ended June 30, 2022.
  • Impacted Requirements: Compliance with Uniform Guidance 2 CFR 200, which mandates timely submission of audit reports.
  • Recommended Follow-Up: Establish internal controls and procedures to ensure timely and accurate reporting in the future.

Finding Text

2022 - 001 - Deadline for Federal Single Audit - Noncompliance and Internal Control over Compliance - Significant Deficiency Funding Agency Title ALN # Award Year U.S. Department of Housing and Urban Development Section 8 Housing Choice Vouchers 14.871 2022 U.S. Department of Agriculture Rural Rental Housing Loans 10.415 2022 U.S. Department of Agriculture Community Facilities Loans and Grants 10.766 2022 Condition: The SF-SAC single audit data collection form for the year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline by the PCCDC. Criteria: Per Uniform Guidance 2 CFR 200, the single audit reporting package, and the data collection form (SFSAC) must be submitted to the Federal Audit Clearinghouse within 30 calendar days after receipt of the auditor's report(s), or 9 months after the end of the audit period, whichever comes first. Cause: There was a lack of established internal controls and procedures over the reporting process to ensure timely and accurate reporting. Effect: The PCCDC was not in compliance with federal regulations and guidelines. Auditor's Recommendation: We recommend the PCCDC attempt to meet the annual filing requirements.

Categories

HUD Housing Programs Internal Control / Segregation of Duties Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 10535 2022-001
    Significant Deficiency
  • 10537 2022-001
    Significant Deficiency
  • 586977 2022-001
    Significant Deficiency
  • 586978 2022-001
    Significant Deficiency
  • 586979 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $3.92M
10.415 Rural Rental Housing Loans $2.34M
10.766 Community Facilities Loans and Grants $1.03M
14.135 Mortgage Insurance_rental and Cooperative Housing for Moderate Income Families and Elderly, Market Interest Rate $743,350
93.568 Low-Income Home Energy Assistance $491,477
10.427 Rural Rental Assistance Payments $490,278
93.569 Community Services Block Grant $470,502
10.447 The Rural Development (rd) Multi-Family Housing Revitalization Demonstration Program (mpr) $386,549
14.850 Public and Indian Housing $366,600
14.197 Multi-Family Housing $351,564
14.872 Public Housing Capital Fund $344,088
14.000 Cares Act Hcv Funding $7,787