Finding Text
Criteria:
Section 200.512(a)(1) Report Submission of the Office of Management and Budget’s Uniform Guidance
outlines the following requirement: “The audit must be completed and the data collection form must be
submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months
after the end of the audit period.”
According to the Uniform Guidance Compliance Supplement, quarterly and semi-annual interim reports
shall be submitted no later than 30 days after the end of each reporting period. Annual reports shall be
submitted no later than 90 days after the end of each reporting period. Final reports shall be submitted no
later than 90 days after the project or grant period end date.
Condition:
The Housing Authority did not submit the single audit reporting package to the Federal Audit
Clearinghouse within nine months following their fiscal year-end as required. In addition, the Housing
Authority did not submit the following Federal Financial Reports (SF-425) and Annual Performance
Reports within the due date. Cause:
Adequate review systems were not in place for management to monitor compliance with these
requirements.
Effect:
Noncompliance with these requirements could potentially result in a reduction or discontinuation of
program awards in future periods.
Auditor's Recommendation:
We recommend the Housing Authority to establish and implement policies and procedures for the
creation, approval, submission, and retention of all required reports and to review its internal control
processes to ensure that controls are properly implemented for reporting and adequate documentation is
maintained.
Management's Response:
SF-425 – Housing Authority transition from EPIC to GEMS. Housing Authority will ensure that the single
audit reporting package and submitted within the timeline as required by Uniform Guidance. Housing
Authority is still familiarizing itself with GEMS portal for all reporting requirements. Account issues have
also taken time away from completing requirements in GEMS.
Estimated Completion Date:
Housing Authority is estimating six months from the time of submission to be completed with this
requirement.
Responsible Party:
Tyson J. Thompson, Executive Director