Finding 394523 (2023-002)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-04-24

AI Summary

  • Core Issue: The Data Collection Form and Single Audit reporting package were not submitted on time, missing the nine-month deadline after the audit period.
  • Impacted Requirements: This violates compliance with Uniform Guidance, Part 200.512 (a), which mandates timely submission of audit reports.
  • Recommended Follow-up: Ensure future submissions meet required deadlines; address delays in upper management approval to prevent recurrence.

Finding Text

Name of Federal Agency U.S. Department of Housing and Urban Development U.S. Department of Treasury Federal Program Various Assistance Listing Number Various Category Compliance/Internal Control Compliance Requirements Reporting Criteria Uniform Guidance, Part 200.512 (a) established that the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 days after receipt of the auditor's reports, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation the auditee shall make copies available for public inspection. Condition The Data Collection Form and Single Audit reporting package were not submitted within nine months after the end of the audit period. Also did not submit six (6) months beyond the normal due date nor on extension date. Cause and Effect Information to complete the financial statements audit procedures was not available within the required period. Data collection form and single audit report were not submitted in a timely manner as required by the Uniform Guidance. A similar audit finding was reported during the prior audit (2022-002), (2021-002), (2020-002); (2019-002) and (2018-002).96 Questioned Cost None Recommendation Data collection from and single audit package shall be submitted within the required due dates. Views of Responsible Officials The delay in submitting the data collection form was an exceptional occurrence caused by a delay in obtaining upper management approval of the Single Audit Report. We anticipate submitting the data collection form to the Department of Housing and Urban Development on the same day following the completion of the Audited Financial Statements. Responsible Person: Hector L. Orsini Vélez / Amanda Oyola

Corrective Action Plan

The delay in submitting the data collection form was an exceptional occurrence caused by a delay in obtaining upper management approval of the Single Audit Report. We anticipate submitting the data collection form to the Department of Housing and Urban Development on the same day following the completion of the Audited Financial Statements.

Categories

Internal Control / Segregation of Duties Reporting

Other Findings in this Audit

  • 394522 2023-001
    Significant Deficiency Repeat
  • 394524 2023-002
    Significant Deficiency Repeat
  • 970964 2023-001
    Significant Deficiency Repeat
  • 970965 2023-002
    Significant Deficiency Repeat
  • 970966 2023-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.288 Community Development Block Grant - Disaster Recovery $243.32M
21.026 Homeowner Assistance Fund $45.74M
14.239 Home Investment Partnerships Program $2.86M