Finding Text
FINDING 2024-002
Late Submission of Reporting Package and Data Collection Form
FINDING TYPE
Noncompliance of Reporting
AGENCY
U.S. Department of Housing and Urban Development
U.S. Department of Health and Human Services
ALN
14.218 Community Development Block Grants/Entitlement
Grants
14.267 Continuum of Care Program
93.958 Block Grants for Prevention and Treatment of
Substance Abuse
93.778 Medical Assistance Program
CRITERIA
The Uniform Guidance requires the reporting package and data collection form to be
submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are
received from auditors or nine months after the end of the audit period, unless longer period
of time was agreed to in advance by the cognizant or oversight agency for audit. The Federal
Audit Clearinghouse considers the submission requirement complete when it has received
the electronic submission of both the data collection form and the reporting package. CONDITION AND CONTEXT
The Federal reporting deadline for the June 30, 2023 Single Audit Reporting Package was
March 31, 2024; however, RHD did not submit its Single Audit Reporting Package until July
10, 2024. This finding was initially reported as part of the June 30, 2023 audit reporting
package. Because the late submission was due during the year ended June 30, 2024, it is
deemed to impact compliance for the year ended June 30, 2024 as well so it is being reported
again.
CAUSE
With over 160 different governmental contracts, management has been tasked with
significant reporting and audit requirements. In addition, due to financial conditions disclosed
in note 3 to the financial statements, resources normally committed to the completion of the
audit were utilized for financial analyses and treasury management which had a direct impact
on the financial reporting process which precipitated delinquency in commencing and
completing the fiscal year 2023 audit.
EFFECT OR POTENTIAL EFFECT
The late submission of the reporting package affects all Federal programs administered by
RHD.
REPEAT FINDING
Yes.
RECOMMENDATION
We recommend that RHD improve its financial reporting processes, including timely closing
of the general ledger, so that the Single Audit Reporting Package can be submitted to the
Federal Audit Clearinghouse no later than the earlier of 30 days after the reports are received
from auditors or nine months after year-end.
VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTION
See attached corrective action plan.
Questioned Costs
None.