Finding 47879 (2022-002)

Finding No. 2022-002 - Late Office of Management and Budget (OMB) Submission Federal Assistance Listing Number Name of Federal Program or Cluster 14.157 Supportive Housing for the Elderly Information on the Universe Population Size One (1) OMB submission. Sample Size Information One (1) OMB submission Identification of Repeat Finding and Finding Reference Number N/A Criteria The Entity?s Uniform Guidance submission was due within thirty (30) days after the report date. Statement of Condition The OMB submission was not submitted before the due date. Cause The cause of the late OMB submission was management oversight due to change in auditing firm. Effect or Potential Effect The Entity was not in compliance with the requirement to complete the filing of its Uniform Guidance submission to the OMB within thirty (30) days of the report date and therefore the Entity cannot be considered a low risk auditee. Auditor Non-Compliance Code Z- Other Questioned Costs There were no known questioned costs. Reporting Views of Responsible Officials Auditee agrees with this finding. Auditee certified FY2021 OMB submission on 12/14/2022. FHA/Contract Number 016-EE-062 Questioned Costs $0 Context FY2021 OMB submission was submitted over thirty (30) days after report date. Recommendation Auditor recommends that management more closely monitor the OMB submission to ensure timely completion. Auditor?s Summary of the Auditee?s Comments on the Finding and Recommendation The OMB submission should be certified within thirty (30) days after the report date. Response Indicator Agree Completion Date 12/14/2022 Response Auditee agrees with this finding. Auditee certified FY2021 OMB submission on 12/14/2022.