Finding 52172 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2022-11-06

AI Summary

  • Core Issue: The Form SF-SAC Single Audit Data Collection Form was submitted late, violating federal requirements.
  • Impacted Requirements: Non-compliance with Uniform Guidance Section 200.512 regarding timely submission.
  • Recommended Follow-Up: Ensure future submissions are made within 30 days of receiving the auditor's report or within nine months post-audit period.

Finding Text

Finding reference number: #2022-001 Assistance listing title and number (Federal award identification number and year): Section 8 Housing Assistance Payments Contract Assistance Listing No. 14.195 (HAP contract number CA16L000119) Auditor non-compliance code: N - Special tests and provisions Finding resolution status: Completed Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of condition #2022-001: The Form SF-SAC Single Audit Data Collection Form for the year ended June 30, 2021 was not submitted within the required timeframe to the federal audit clearinghouse. Criteria: Pursuant to the Uniform Guidance, the Corporation is required to submit Form SF-SAC Single Audit Data Collection Form within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Effect or potential effect: The Corporation is not in compliance with the Uniform Guidance Section 200.512. Cause: The Corporation did not submit Form SF-SAC Single Audit Data Collection Form within nine months after the end of the audit period. Recommendation: Management should submit the Form SF-SAC Single Audit Data Collection Form within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Completion date: May 31, 2022 Management response: Agree. Form SF-SAC Single Audit Data Collection Form for the year ended June 30, 2021 was submitted to the federal audit clearinghouse on May 31, 2022.

Corrective Action Plan

Finding #2022-001 (Assistance Listing 14.195) Comments on the Finding and Each Recommendation The Form SF-SAC Single Audit Data Collection Form for the year ended June 30, 2021 was not submitted within the required timeframe to the federal audit clearinghouse. Management should submit the Form SF-SAC Single Audit Data Collection Form within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Action(s) Taken or Planned on the Finding Agree. Form SF-SAC Single Audit Data Collection Form for the year ended June 30, 2021 was submitted to the federal audit clearinghouse on May 31, 2022. No further action is required.

Categories

HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring

Other Findings in this Audit

  • 628614 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.195 Section 8 Housing Assistance Payments Program $1.84M