Finding Text
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
2024-001 - Compliance Over Reporting (Significant Deficiency)
Federal program information:
Federal agency: U.S. Department of Housing and Urban Development
Pass-through agency:: PRC
Title: Housing Opportunities for Persons with AIDS
ALN number: 14.241
Criteria: The OMB Uniform Guidance and contract with federal funding agency require that non-federal
entities receiving federal awards establish and maintain internal control designed to reasonably ensure
compliance with federal laws, regulations and program compliance requirements as follows:
Section 2 CFR 200.512 of the Uniform Guidance states:
1. General. (1) The audit must be completed and the data collection form described in paragraph (b)
of this section and reporting package described in paragraph (c) of this section must be submitted
within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after
the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the
reporting package is due the next business day.
2. Data Collection. The FAC is the repository of record for Subpart F-Audit Requirements of this Part
reporting packages and the data collection form. All federal agencies, pass-through entities and
others interested in a reporting package and data collection form must obtain it by accessing the
FAC.
Condition: The audit package and data collection form were not submitted to the Federal Audit
Clearinghouse for the reporting year ended June 30, 2024, within 9 months after the audit period.
Effect: Non-compliance with the Office of Management and Budget’s Uniform Guidance. Potential
reduction or delay in federal and state funding as well as the effects of being placed on high-risk status by
a federal and/or state agency.
Questioned Costs: None.
Cause: The turnover of key finance staff caused a delay in the audit preparation, which impacted the
timely submission of the report.
Repeat finding: No
Views of Responsible Officials: See separately prepared Corrective Action Plan.