Finding 570517 (2024-001)

Finding 2024-001 - 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 audit for the year ended 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: Timing delays in receipt of information required to complete the audit for the year ending June 30, 2023. 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, 2023 and 2022, however, the data collection form was not submitted to the FAC within the required due date for the year ended June 30, 2022 and June 30, 2023. 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 year ended June 30, 2023 was 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, 2023 was submitted to the FAC on January 22, 2025.