Finding 1078102 (2023-001)

14.157 - Supportive Housing for the Elderly (Section 202) U.S. Department of Housing and Urban DevelopmentFinding 2023-001 – Prior Year Reporting Package and Data Collection Not Filed Timely Criteria: In accordance with 2 CFR Section 200.512(a)(1), the audit must be completed and the data collection form reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The data collection form reporting package was filed late for the year ended December 31, 2022. Questioned Costs: $0 Effect: The effect is that the project is not considered a “Low Risk Auditee” for the years ending December 31, 2023 and December 31, 2024. This designation will require the auditor to audit at least 40% of the project’s programs as major programs until such time that the project may be considered a “Low Risk Auditee” again. Cause: The project did not apply to receive the unique entity identifier for the Federal Audit Clearinghouse in time to complete the data collection form by the due date of September 30, 2023. The form was submitted on October 5, 2023. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. View of responsible official: Westward Development, Inc. agrees with the finding and the auditor’s recommendations have been adopted.