Finding Text
2022 - 001 - Deadline for Federal Single Audit - Noncompliance and Internal Control over Compliance -
Significant Deficiency
Funding Agency Title ALN # Award Year
U.S. Department of Housing and Urban
Development
Section 8 Housing Choice Vouchers 14.871 2022
U.S. Department of Agriculture
Rural Rental Housing Loans 10.415 2022
U.S. Department of Agriculture
Community Facilities Loans and
Grants
10.766 2022
Condition:
The SF-SAC single audit data collection form for the year ended June 30, 2022, was not submitted to the
Federal Audit Clearinghouse by the required deadline by the PCCDC.
Criteria:
Per Uniform Guidance 2 CFR 200, the single audit reporting package, and the data collection form (SFSAC)
must be submitted to the Federal Audit Clearinghouse within 30 calendar days after receipt of the
auditor's report(s), or 9 months after the end of the audit period, whichever comes first.
Cause:
There was a lack of established internal controls and procedures over the reporting process to ensure
timely and accurate reporting.
Effect:
The PCCDC was not in compliance with federal regulations and guidelines.
Auditor's Recommendation:
We recommend the PCCDC attempt to meet the annual filing requirements.