Finding 567385 (2024-002)

2024-002 – REPORTING Significant Deficiency/Other Noncompliance U.S. Department of Housing and Urban Development CFDA #: 14.871 – Housing Choice Vouchers CRITERIA The unaudited FDS was required to be submitted to HUD by September 15, 2024. CONDITION The Authority’s unaudited FDS was submitted to HUD on March 26, 2025. CAUSE The Authority’s internal control processes were not sufficient to ensure timely filing of the unaudited FDS. EFFECT As a result of not submitting the FDS timely, HUD was limited in its ability to conduct proper monitoring and oversight of federal programs. QUESTIONED COSTS None identified. CONTEXT The Authority submits the unaudited FDS annually. Our testing of the reporting requirement was limited to the single occurrence of the annual filing. REPEAT FINDING Not a repeat finding. RECOMMENDATION We recommend that the Authority ensure its year-end closing process is sufficient to allow or the timely filing of the unaudited FDS. AUDITEE’S RESPONSE AND PLANNED CORRECTIVE ACTION See Corrective Action Plan.