Finding Text
Finding: 2024-002
Federal Agency: U.S. Department of Housing and Urban
Development
Pass-through Agency: N/A
Federal Program Title: All Programs
Assistance Listing Number: N/A
Compliance Requirement: Reporting
Type of Finding: Non-compliance and Significant Deficiency
Responsible Official: Juan Ortiz – Finance Director
Condition
The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit
Clearinghouse of fiscal year ending June 30, 2024, during the required period.
Criteria
2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form
described in paragraph (b) of this section and reporting package described in paragraph (c) of this section
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.
Context
The Municipality was unable to provide timely the financial statements and related supporting
documentation in order to apply required audit procedures.
Cause
Management did not have adequate procedures in place to ensure the timely filing of the single audit
reporting package and data collection form to the Federal Audit Clearinghouse.- 80 -
Effect
The Municipality did not comply with the submission date required for the Data Collection Form and
Reporting Package, this could affect the continuance and new approvals of federal funds. In addition, for
the next two (2) fiscal years the Municipality cannot be considered by the auditor as a low-risk auditee.
Questioned costs
Not determined.
Recommendation
We recommend the Municipality to maintain adequate accounting records related to the non-federal and
federal funds in order to properly prepare the financial statements accurate and in a timely manner. In
addition, the Municipality needs to implement adequate internal controls procedures in order to assure that
the supporting documentation is available in a timely manner.