Finding 513457 (2024-002)

Criteria: 2 CFR 200.512(a) requires that the reporting package (the single audit report) and the data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received or nine months after the end of the audit period. Condition: NH Housing Development’s June 30, 2023 reporting package and data collection form was due no later than October 22, 2023, which was 30 days after the submission of the auditors report; however, the reporting package and data collection form were not submitted until January 2, 2024. Cause: There were delays in completing the submission of the report due to not having the required Unique Entity Identifier which was needed for submission. Effect: This delay in reporting to the Federal Audit Clearinghouse and to pass-through entities will cause a delay in closing out grants and reporting results of the grants to various organizations. Auditor recommendation: We recommend that NH Housing Development ensures all required information for the data collection is available in a timely fashion to ensure timely filing of the data collection form. Management response: NH Housing Development ensures that all required information the data collection is avaialable in a timely fashion to ensure timely filing of the data collection form.