Finding Text
inding No. 2024-002 – DATA COLLECTION FORM DUE DATES
Name of Federal Agency
U.S. Department of Housing and Urban Development Pass-through the Puerto Rico Housing Finance
Authority
Federal Program
Community Development Block Grant - Disaster Recovery
Assistance Listing Number
14.218
Category
Compliance/Internal Control
Compliance Requirement
Reporting
Criteria
Uniform Guidance, Part 200.512 (1) established the audit, the data collection form, and the reporting
package must be submitted within thirty (30) calendar days after the auditee receives the auditor's report(s)
or nine months after the end of the audit period (whichever is earlier). The cognizant agency for audit or
oversight agency for audit (in the absence of a cognizant agency for audit) may authorize an extension
when the nine-month timeframe would place an undue burden on the auditee. If the due date falls on a
Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Condition
The Data Collection Form and Single Audit reporting package were not submitted within nine (9) months
after the end of the audit period.
Cause and Effect
Information to complete the financial statements audit procedures was not available within the required
period. Data collection form and single audit report were not submitted in a timely manner as required by
the Uniform Guidance.
Questioned Cost
None Recommendation
Data collection from and single audit package shall be submitted within the required due dates.
Views of Responsible Officials
The management of the Institution agrees with this finding.
Responsible Person
Ms. Ceciliana Cabrer
President