Finding Text
2023 - 001 - Compliance with Reporting Requirements of OMB-Single Audit - Material weakness -
Repeated (Prior Year Finding 2022-001)
Condition:
The data collection form for the year ended December 31, 2023, was not filed by the deadline of
September 30, 2024, to the Federal Audit Clearinghouse.
Criteria:
Per Uniform Guidance 2 CFR 200, the single audit reporting package, and the data collection form (SFSAC)
must be submitted to the Federal Audit Clearinghouse within 30 calendar days after receipt of the
auditor's report(s), or 9 months after the end of the audit period, whichever comes first.
Cause:
All required information required for the Single Audit was not available to complete within the required
timeframe.
Effect:
Late filings with the Federal Clearinghouse affect the determination of the Housing Entity being
considered a “low risk auditee” pursuant to OMB guidance.
Auditor's Recommendation:
We recommend the Housing Entity attempt to meet the annual filing requirements.