Finding Text
Finding 2023-004: Data Collection Form Filing
Federal Program Title: Department of Housing and Urban Development Assistance Listing No. 14.267 – Continuum of Care; Department of Housing and Urban Development Assistance Listing No. 14.231 – COVID-19 – Emergency Solution Grants Program
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 nine months after the end of the audit period.
Condition: The data collection form for the year ended June 30, 2023, will be filed after the March 31, 2024, deadline, making it a late submission.
Cause and Effect: The single audit was not completed as of the submission deadline. Late filing will result in the Agency not meeting the low-risk auditee criteria for the audit of the year ended June 30, 2024.
Questioned Costs: None identified.
Context: None
Repeat Finding: No.
Recommendation: We recommend that the Agency implement processes and controls to allow for a more timely audit.
Views of Responsible Officials: Management agrees with this finding. See corrective action plan.