Finding Text
2024-004 – REPORTING
Significant Deficiency/Other Noncompliance
U.S. Department of Housing and Urban Development
ALN #: 14.871/14.879 – Housing Voucher Cluster
ALN #: 14.872 – Public Housing Capital Fund
CRITERIA
The unaudited FDS was required to be submitted to HUD by September 15, 2024.
CONDITION
The Authority’s unaudited FDS was submitted to HUD on September 16, 2024.
CAUSE
The Authority’s internal control processes were not sufficient to ensure timely filing of the unaudited FDS.
EFFECT
As a result of not submitting the FDS timely, HUD was limited in its ability to conduct proper monitoring and oversight of federal programs.
QUESTIONED COSTS
None identified.
CONTEXT
The Authority submits the unaudited FDS annually. Our testing of the reporting requirement was limited to the single occurrence of the annual filing.
REPEAT FINDING
Not a repeat finding.
RECOMMENDATION
We recommend that the Authority ensure its year-end closing process is sufficient to allow or
the timely filing of the unaudited FDS.
AUDITEE’S RESPONSE AND PLANNED CORRECTIVE ACTION
See Corrective Action Plan.