Finding 614739 (2022-001)

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Requirement
L
Questioned Costs
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Year
2022
Accepted
2023-08-20

AI Summary

  • Core Issue: HDFC failed to submit the required data collection form (DCF) on time, violating Uniform Guidance regulations.
  • Impacted Requirements: The DCF must be submitted within 30 days of receiving the audit report or nine months after the audit period ends.
  • Recommended Follow-Up: HDFC should ensure timely submission of the DCF to avoid potential impacts on future funding.

Finding Text

Finding Number: 2022-001 Reporting ? Noncompliance (Control Deficiency) Information on Federal Program: U.S. Department of Housing and Urban Development, Continuum of Care Program Passed through New York City Department of Housing Preservation and Development. Award Listing Number 14.267. U.S. Department of Housing and Urban Development, Housing Opportunities for Persons with AIDS. Award Listing Number 14.241. Criteria: According to the Uniform Guidance, recipients must submit a data collection form (DCF) that states whether the audit was completed and provide information about the auditee, its federal programs, and the results of the audit submitted within the earlier of 30 days after receipt of the auditor?s report, or nine months after the end of the audit period. Condition: During our audit, we noted that the DCF for the reporting period ended June 30, 2022 was not filed with the Federal Audit Clearinghouse timely. Cause: Due to the timing of the annual financial statements being completed, HDFC could not submit the DCF by the Uniform Guidance required timeline. Effect: HDFC not submitting the DCF timely could affect future funding from various agencies. Questioned Costs: None noted. Context: This was a condition noted per review of HDFC?s compliance with the reporting requirements. Recommendation: We recommend that HDFC submit the DCF timely. Views of Responsible Officials: HDFC agrees with the federal award finding identified in the audit. HDFC?s response to this finding is described in the accompanying management?s planned corrective actions.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.241 Housing Opportunities for Persons with Aids $877,240
14.267 Continuum of Care Program $148,429