Finding Text
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding, 2024-001: Major Program: Community Development Block Grants/State’s program and Non-Entitlement Grants in Hawaii, Federal Assistance Listing Number 14.228 STATEMENT OF CONDITION Hilltown Community Development Corporation and Affiliates are required to submit the audit reporting package to the Federal Audit Clearinghouse. CRITERIA The Uniform Guidance requires organizations undergoing a Single Audit to submit their reporting package the shorter of 30 days after receipt of the auditors’ report or nine months after the end of the fiscal year. EFFECT OF CONDITION Hilltown Community Development Corporation and Affiliates were unable to submit the audit reporting package to the Federal Audit Clearinghouse in the required timeframe. CONTEXT Hilltown Community Development Corporation and Affiliates were unable to submit the audit reporting package to the Federal Audit Clearinghouse in the required timeframe. CAUSE OF CONDITION Due to timing constraints, Hilltown Community Development Corporation and Affiliates were unable to submit the audit reporting package to the Federal Audit Clearinghouse in the required timeframe. RECOMMENDATION The auditor recommends Hilltown Community Development Corporation and Affiliates adjust the reporting and audit preparation procedures to ensure timely completion and submission of the audit reporting package to the Federal Audit Clearinghouse. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS Hilltown Community Development Corporation and Affiliates will be implementing a modification to the procedures for reporting and audit preparation.