Finding 1134898 (2024-002)

Section Eight Housing Program-CDFA#14.871 Finding 2024-002-Late Filing of Report-Reporting Criteria and Condition State law requires the annual audit report be filed no later than six months after fiscal year end with the Louisiana Legislative Auditor. Context The audit report was not timely filed by the due date with the Legislative Auditor. Cause The fee accountant did not timely deliver the accounting records to the auditor in time to allow the auditor to complete the audit. The Executive Director has been periodically hospitalized, and had difficulty in timely delivering accounting records to the fee accountant. Effect State law was not timely complied with. Questioned Costs None Recommendation The authority should timely deliver the accounting records to the auditor. View of Responsible Official We will comply with the auditor’s recommendation.