Finding Text
Compliance with Reporting Requirements of OMB –Single Audit - Material Weakness
Condition:
The data collection form for the year ended December 31, 2022, was not filed within nine months of year-
end.
Criteria:
Per Uniform Guidance 2 CFR 200, the single audit reporting package, and the data collection form (SF-
SAC) 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:
All required information required for the Single Audit was not available to complete within the required
timeframe.
Effect:
Late filings with the Federal Clearinghouse affect the determination of the Housing Entity being
considered a “low risk auditee”pursuant to OMB guidance.
Auditor's Recommendation:
We recommend the Housing Entity attempt to meet the annual filing requirements.