Finding Text
Finding 2023-002: Late filing
Federal Agencies
U.S. Department of Housing and Urban Development
U.S. Department of Health and Human Services
Program Name (Federal Assistance Listing Number)
Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities (14.129)
COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (93.498)
Criteria or specific requirement
The Uniform Guidance and HUD requires the single audit to be filed at the earliest of 9 months or prior of year end or 30 days after issuance of the Uniform Guidance audit report.
Condition
Uniform Grant Guidance Financial statements were issued after the Uniform Guidance and HUD’s reporting requirement.
Cause
Due to changes in management and limited staffing, management was unable to locate all supporting documentation for the single audit testing timely. Accordingly the financial statement audit was completed after the 9-month reporting requirement.
Effect
Financial statement issuance was not in compliance with the Uniform Guidance and HUD’s reporting requirements.
Questioned Costs
None
Context
We requested certain documents to support our account analyses and testing. Due to a change in management of the Center, certain documents requested were either missing or could not be located timely by current management that led to a delay in issuing the financial statements within the required time frame.
Identification of a repeat finding
No
Recommendation
We recommend that all required audit schedules be completed in sufficient time to allow for completion of the single audit in sufficient time.
Views of responsible officials
See corrective action plan