Finding 485541 (2022-003)

2022-001 Significient Deficiency in Internal Control over compliance with Reporting Requirements Programs: Coronavirus Relief Program passed through City of Houston, ALN 21.019 Criteria: Section 200.512 of the Uniform Guidance, Report Submission, requires that the audit must be completed and the data collection form and audit reporting package be submitted to the Federal Audit Clearinghouse with the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit fiscal period. Condition: The Organization did not comply with the reporting requirements for ALN 21.019, and did not timely submittd the data collection form and reporting package to the Federal Audit Clearinghouse for the year ended December 31, 2022. Cause: The Organization experienced extended disruptions in its fiscal department due to COVID-19 pandemic and other health challenges, resulting in the late completion of financial records and readiness for audit activities. In addition, the Organization lacked adequate resources and management supervision for the grant program. Effect: Non-compliance with a compliance requirement of the Uniform Guidance that is relevant for timely review of the Organization's performance in the federal program. Questioned Costs: No questioned costs were noted for non compliance with the reporting compliance requirements. View of Responsible Officers and Planned Corrective Action: Management agres with the finding. See correction action plan.