Finding Text
2023 - 001 - Deadline for Federal Single Audit - Noncompliance and Internal Control over Compliance -
Significant Deficiency
Funding Agency Title ALN # Award Year
U.S. Department of Housing and Urban
Development
Section 8 Housing Choice Vouchers 14.871 2023
U.S. Department of Health and Human
Services
Low-Income Home Energy Assistance
Program
93.568 2023
Condition:
The SF-SAC single audit data collection form for the year ended June 30, 2023, was not submitted to the
Federal Audit Clearinghouse by the required deadline by the PCCDC.
Criteria:
Per Uniform Guidance 2 CFR 200, the single audit reporting package, and the data collection form (SFSAC)
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:
PCCDC was unable to furnish the necessary audit documentation to ensure timely and accurate
reporting.
Effect:
PCCDC was not in compliance with federal regulations and guidelines.
Questioned Costs:
None.
Auditor's Recommendation:
We recommend the PCCDC make efforts to meet the annual filing requirements.