Finding Text
Federal Agencies U.S. Department of Housing and Urban Development Program Name (Federal Assistance Listing Number) Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities (14.129) Criteria or specific requirement The Uniform Guidance and HUD require the single audit reporting package to be submitted by the earlier of 30 calendar days after receipt of the auditors’ reports or nine months after the end of the audit period. Condition The Children’s Center did not submit the single audit reporting package for the year ended December 31, 2024 within 30 calendar days after receipt of the auditors’ reports. Although the reporting package was submitted within nine months after the end of the audit period, the 30-day submission requirement occurred earlier and, therefore, was the applicable filing deadline. Cause Management was unaware that the applicable filing deadline was the earlier of 30 calendar days after receipt of the auditors’ reports or nine months after the end of the audit period. Management misunderstood the filing deadline to be September 30, 2025, which represented nine months after the Children’s Center’s fiscal year-end, and did not recognize that the 30-day requirement resulted in an earlier filing deadline. Effect The Children’s Center did not submit its single audit reporting package within the timeframe required by the Uniform Guidance and HUD. Questioned Costs None Context Management’s understanding was that the Children’s Center had until September 30, 2025, to submit the single audit reporting package based on the nine-month requirement. However, because the auditors’ reports were received more than 30 days before September 30, 2025, the requirement to submit the reporting package within 30 calendar days after receipt of the auditors’ reports resulted in an earlier filing deadline. dentification of a repeat finding No Recommendation We recommend that management establish procedures to identify and document the applicable single audit filing deadline upon receipt of the auditors’ reports. Such procedures should consider both the 30-calendar-day and nine-month submission requirements and use the earlier of the two dates as the required filing deadline. Management should also assign responsibility for monitoring the deadline to ensure that the single audit reporting package is submitted timely. Views of responsible officials Management agrees with the finding and will implement procedures to ensure future single audit reporting packages are filed within the required timeframe.