Finding Text
Finding 2022-005 Late Reporting and Noncompliance with Reporting Requirements
Federal Agency: U.S. Department of Housing and Urban Development and U.S. Department of the Interior
Federal Program: Indian Housing Block Grant (IHBG) and Aid to Tribal Governments (ATG), respectively
ALN: 14.867 (IHBG) and 15.020 (ATG), respectively
Award Numbers: 55IT0212790 and 21AH0212790 (IHBG) and A19AV00203 (ATG), respectively
Award Year: 2021 and 2022 (IHBG) and 2019 (ATG), respectively
Type of Finding: Material weakness in internal control over compliance and material noncompliance
Criteria: In accordance with 2 CFR part 200, subpart F, section 200.512, the reporting package must be submitted the earlier of nine (9) months after year end or 30 days after the report issuance.
Condition and context: The Village did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine (9) months after the end of the audit period.
Cause: Due to COVID-19 restrictions and high amounts of employee turnover, the Village was not able to complete the audit before the Uniform Guidance deadline.
Effect: The Village was not in compliance with reporting requirements.
Questioned Costs: None noted.
Repeat finding: This is a repeat of Finding 2021-004, and since it is a repeat finding we believe this to be a systemic issue.
Recommendation: We recommend the Village adhere to Uniform Guidance reporting requirements.
Management’s Response: Management concurs with the finding. See Corrective Action Plan.