Finding Text
2024-002 Housing Opportunities for Persons with AIDS
Assistance Listing Number 14.241
U.S. Department of Housing and Urban Development
Criteria or Specific Requirement – Reporting – Under the requirement of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred to as the “Transparency Act” that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS)
Condition – The Corporation did not report the subaward information for the fiscal year ended June 30, 2024.
Questioned Costs – N/A
Context – One of the Corporation’s ten subawards was initially selected for testing under the program. The Corporation did not report the subaward information for the approximately $779,000 passed through to sub recipient in fiscal year 2024. The sample was not intended to be, and was not, a statistically valid sample. Upon further discussion and analysis, the Corporation did not report the subaward information for any of the subawards, which totaled approximately $2,380,000 in fiscal year 2024.
Effect – The Corporation did not report the subaward information as required.
Prior Year Auditing Finding – N/A
Cause – The Corporation did not have adequate controls or procedures in place to identify the applicable reporting requirements and ensure the information was filed accurately and timely.
Recommendation – We recommend the Corporation implement policies and procedures to ensure required reports are completed and filed by their respective due dates as required by the grant agreement and Uniform Guidance.