Finding Text
Federal Program Information:
Funding Agencies: U.S. Department of Housing and Urban Development
Titles: Community Development Block Grant
Assistance Listing Number: 14.228
Award Year: July 1, 2022 to June 30, 2023
Condition: During our audit we noted that two of the four quarterly progress reports were not submitted by
the due date.
Criteria: According to 42 USC 12708(a), 24 CFR 91.520, and 24 CFR 570.491, the Progress Reports are
required to be submitted before 90 days after the close of the Town’s reporting period.
Effect: Two of the Town’s progress reports were submitted late.
Questioned Costs: None
Cause: The Town had turnover in the position who enters the information into HUD’s reporting system and
this resulted in the first two quarterly progress reports being submitted late. The last two quarterly progress
reports were submitted on time for the fiscal year.
Auditors’ Recommendation: We recommend that the Town cross-train another employee to know how to
submit these federal progress reports so if there is another vacancy in this or any other position that submits
reports at the Town, will not result in other reports being submitted late.
Management’s Response: The Town of Taos will continue to focus on the professional development of all
employees and will cross-train employees on the completion and submission of federal progress reports.
The Finance Department has filled the key position with a Grant Administrator who will be the responsible
person for this task and will immediately ensure all future progress reports are submitted in a timely
manner. While the Town did complete the progress reports and submitted the reports to the granting
agency upon discovery, we understand it is our fiduciary responsibility to ensure all financial reports are
timely.