Finding 366657 (2022-001)

Compliance with Reporting Requirements of OMB –Single Audit - Material Weakness Condition: The data collection form for the year ended December 31, 2022, was not filed within nine months of year- end. Criteria: Per Uniform Guidance 2 CFR 200, the single audit reporting package, and the data collection form (SF- SAC) must be submitted to the Federal Audit Clearinghouse within 30 calendar days after receipt of the auditor's report(s), or 9 months after the end of the audit period, whichever comes first. Cause: All required information required for the Single Audit was not available to complete within the required timeframe. Effect: Late filings with the Federal Clearinghouse affect the determination of the Housing Entity being considered a “low risk auditee”pursuant to OMB guidance. Auditor's Recommendation: We recommend the Housing Entity attempt to meet the annual filing requirements.