Finding Text
Finding 2023-003 - U.S. Department of Health and Human Services, Community Services Block Grant, Assistance Listing #93.569; U.S. Department of Housing and Urban Development, Housing Voucher Cluster, Assistance Listing #14.871/14.879
Statement of Condition: The Organization did not submit the data collection form and required reporting package to the Federal Audit Clearinghouse (FAC) for the year ended June 30, 2023 by the required due date.
Criteria: The Uniform Guidance, 2 CFR Part 200 Section 200.512(d), Report Submission, requires any non-federal entity that expends Federal awards which must be audited under Subpart F of 2 CFR to electronically submit to the FAC the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512. The Uniform Guidance, 2 CFR Part 200 Section 200.512(a)(1), Report Submission, requires the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512 to be submitted within the earlier of 30 calendar days after the receipt of the auditor's report(s) or nine months after the end of the audit period.
Cause of Condition: Management oversight and lack of Finance Officer in place during period under audit.
Effect of Condition: Noncompliance with Uniform Guidance regulations.
Context: The books and records were not reconciled and ready to be audited by the required due date of the reporting package to the FAC.
Questioned Costs: N/A
Recommendation: We recommend the management ensure that the audit and data collection forms are completed timely and the data collection form and required reporting package are submitted electronically to the FAC each fiscal year going forward. Furthermore, we recommend that the Organization consider additional financial and accounting training.
Reporting Views of Responsible Officials and Corrective Action Plan: The Board of Directors and management acknowledge that the data collection form for the year ended June 30, 2023 is past the required due date. Management will ensure the data collection forms are submitted electronically to the FAC each fiscal year within nine months of each fiscal year end.