Finding Text
Finding 2023-001 - U.S. Department of Housing and Urban Development, Supportive Housing
for the Persons with Disabilities (Section 811), CFDA #14.181
Statement of Condition: The Organization did not submit the data collection forms and required
reporting package to the Federal Audit Clearinghouse (FAC) within the required due dates for the
single audits for the years ended June 30, 2022 and June 30, 2023. 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. Additionally, 2 CFR Section 200.512(a) requires
the reporting package and data collection form to be submitted to the FAC the earlier of 30
calendar days after the reports are received from the auditors or nine months after the end of the
audit period.
Effect: Noncompliance with Uniform Guidance regulations.
Cause: The completion of the audit for the fiscal year ended June 30, 2022 and June 30, 2023
were delayed due to management.
Context: A test was performed to review the two most recent fiscal year audits performed under
the Uniform Guidance and the required data collection forms were submitted to the FAC to
determine if the Corporation qualified as a low-risk auditee. A single audit was performed under
the Uniform Guidance for the years ended June 30, 2022 and 2021, however, the data collection
form was not submitted to the FAC within the required due date for the year ended June 30, 2022.
Furthermore, the audit for the year ended June 30, 2023 was not completed by the required data
collection form due to the FAC. Questioned Costs: N/A
Recommendation: We recommend management and the board of directors 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.
Views of Responsible Officials and Corrective Action Plan: Management acknowledges the data
collection form for the years ended June 30, 2023 and 2022 were not submitted to the FAC within
the required due dates. Management will provide additional oversight to ensure the data
collection forms are submitted electronically to the FAC each fiscal year going forward within
required due dates. The data collection form for the year ended June 30, 2022 was submitted to
the FAC on January 16, 2024.