Finding 1224308 (2023-003)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2023

Accepted

2026-07-21

Audit: 407599

Organization: Santo Domingo Tribal Housing Authority (NM)

Auditor: TKM LLC

AI Summary

Issue: The audit report and data collection form were not submitted on time to the Federal Audit Clearinghouse.
Requirements Impacted: This violates Uniform Guidance, which mandates submission within 30 days of the auditor's report or nine months after the fiscal year-end.
Recommended Follow-up: Address management changes to prevent future delays and ensure timely submission to avoid compliance risks.

Finding Text

Condition: The audit report and data collection form for the year ended December 31, 2023 was not submitted to the Federal Audit Clearinghouse by the required due date. Criteria: In accordance with Uniform Guidance, the Data Collection Form and reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the fiscal year-end. Questioned Cost: None. Cause: Due to changes in management during the year, the Authority experienced delays in completing the audit, which resulted in the reporting package not being finalized in time for submission. Effect: Failure to submit the reporting package by the required deadline results in noncompliance with Uniform Guidance reporting requirements and may subject the Authority to increased oversight or potential funding risks.

Corrective Action Plan

Management’s Response: SDTHA’s management concurs that a problem exists with financial reporting for the IHBG award. During the HUD monitoring for 2019 and the subsequent audits, issueswere noted with expenditures. These issues were brought up to management in 2020, which resulted in having to complete the 2018 audit. The audit reports are cumulative, ending balances from the prior year are carried over to the beginning of the next year, so this has slowed down the completion of timely filing. SDTHA developed a plan to have 2023 completed by quarter two of 2026, 2024 and 2025 audits to be completed before the end of 2026 Timeline and Estimated Completion Date: December 31, 2026 Responsible Official: Lorrie Chavez, Executive Director and Jonah Garcia, Finance Officer

Other Findings in this Audit

1224306 2023-003

Material Weakness Repeat
1224307 2023-003

Material Weakness Repeat
1224309 2023-004

Material Weakness Repeat
1224310 2023-004

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
14.867	INDIAN HOUSING BLOCK GRANTS	$79,553
14.900	LEAD HAZARD REDUCTION GRANT PROGRAM	$38