Finding 30236 (2022-001)

II. Current Year Audit Findings and Questioned Costs Financial Statement Findings: None Reported Federal Award Findings and Questioned Costs: 2022-001 Federal Clearinghouse Late Filing CFDA Number: 21.023 Program: Emergency Rental Assistance Program Agency: US Department of Treasury Compliance Requirement: L- Reporting Criteria: Recipients of federal funds at the major program level are required to submit audited financial statements to the federal clearinghouse either nine months after year end or thirty days after the audit report is accepted by those charged with governance. Finding/ Condition: BOSS failed to comply with the time requirement for federal clearinghouse submissions. Questioned Cost: None. Effect: BOSS is in violation of Federal Clearinghouse regulations. Cause: Personnel availability and turn-over delayed the completion of the audit. Repeat Finding: Yes. Recommendation: We recommend that BOSS begin the audit process earlier in the year to allow for unforeseen delays. Views of Responsible Officials and Corrective Action Plan: BOSS agrees with the finding and will implement additional controls to ensure that this does not recur. Please refer to the corrective action plan on page 28.