Finding 970209 (2023-001)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-04-18

AI Summary

  • Core Issue: PCCDC missed the deadline for submitting the SF-SAC single audit data collection form for the year ending June 30, 2023.
  • Impacted Requirements: This noncompliance violates Uniform Guidance 2 CFR 200, which mandates timely submission of audit reports.
  • Recommended Follow-Up: PCCDC should improve processes to ensure compliance with annual filing requirements moving forward.

Finding Text

2023 - 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 2023 U.S. Department of Health and Human Services Low-Income Home Energy Assistance Program 93.568 2023 Condition: The SF-SAC single audit data collection form for the year ended June 30, 2023, 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: PCCDC was unable to furnish the necessary audit documentation to ensure timely and accurate reporting. Effect: PCCDC was not in compliance with federal regulations and guidelines. Questioned Costs: None. Auditor's Recommendation: We recommend the PCCDC make efforts to meet the annual filing requirements.

Categories

HUD Housing Programs Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 393767 2023-001
    Significant Deficiency Repeat
  • 393768 2023-001
    Significant Deficiency Repeat
  • 970210 2023-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $4.20M
10.415 Rural Rental Housing Loans $2.31M
10.766 Community Facilities Loans and Grants $1.01M
93.568 Low-Income Home Energy Assistance $731,242
14.135 Mortgage Insurance_rental and Cooperative Housing for Moderate Income Families and Elderly, Market Interest Rate $694,955
10.427 Rural Rental Assistance Payments $522,068
93.569 Community Services Block Grant $432,540
10.447 The Rural Development (rd) Multi-Family Housing Revitalization Demonstration Program (mpr) $386,027
14.872 Public Housing Capital Fund $372,361
14.850 Public and Indian Housing $345,110
14.197 Multi Family Housing $333,206