Finding 1147344 (2024-001)

2024-001 Late Audit Submission Federal Program Information: Funding agency: U.S. Department of Housing & Urban Development Title: Supportive Housing for the Elderly AL number: 14.157 Condition: While the audit report was completed on June 30, 2025, the submission of the audit package to the Federal Audit Clearinghouse (FAC) was not completed until after nine months after the end of the audit period, June 30, 2025, which is the due date for audit report submission. Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. Effect: A non-material non-compliance exists as the audit package was submitted after the due date. Cause: The audit package was ready to be submitted on the date of the deadline, but the current, active Unique Entity Identification Number (UEI) was unable to be located to enter in the Federal Audit Clearinghouse system in order to submit the audit package. Repeat: No Auditor's Recommendation: We recommend management ensures the Organization has an active UEI number at all times and has access to the number when needed. View of Responsible Officials: Management agrees with the finding and has written a corrective action plan.