FAC Explorer

Finding 498807 (2023-002)

- Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-09-27
Audit: 321520
Organization: Columbia County Housing Corperation-Dba Community Strategies Group (PA)
Auditor: McKonly & Asbury

AI Summary

  • Issue: The reporting package for 2022 was submitted late to the Federal Audit Clearinghouse.
  • Requirements: Uniform Guidance mandates submission within nine months post-audit or 30 days after receiving the auditor's report.
  • Follow-up: CSG must allocate sufficient time and resources for audit preparation to meet future deadlines.

Finding Text

Condition: The required reporting package for the year ended December 31, 2022, was not submitted to the Federal Audit Clearinghouse (FAC) in a timely manner. Criteria: Uniform Guidance requires the reporting package including the audit and data collection form must be submitted to the FAC within the earlier of nine months after the audit period or thirty calendar days after receipt of the auditor’s report. Cause: Staffing resources and delays in CSG’s audits did not allow for adequate time to properly prepare for the audit causing delays in the process. Effect: Submission of reporting package after required deadline. Questioned Costs: None noted. Recommendation: CSG should ensure appropriate staff have adequate time to prepare for the audit and work with the audit firm to make sure the reporting package is submitted by the due dates on a go forward basis. View of Responsible Officials: CSG will ensure appropriate staff have adequate time to prepare for the audit and work with the audit firm to make sure the reporting package is submitted by the due dates.

Corrective Action Plan

The required reporting package for the year ended December 31, 2022, was not submitted to the Federal Audit Clearinghouse (FAC) in a timely manner. Planned Corrective Action: CSG will ensure appropriate staff have adequate time to prepare for the audit and work with t he audit firm to make sure the reporting package is submitted by the due dates. Name of Contact Person: Rich Kisner, Executive Director Anticipated Completion Date: Prior to the issuance of the 2023 financial statements.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.269 Hurricane Sandy Community Development Block Grant Disaster Recovery Grants (cdbg-Dr) $4.00M
14.239 Home Investment Partnerships Program $323,843
21.027 Coronavirus State and Local Fiscal Recovery Funds $64,512
14.228 Community Development Block Grants/state’s Program and Non-Entitlement Grants in Hawaii $3,829