Finding Text
Name of Federal Agency
U.S. Department of Housing and Urban Development
U.S. Department of Treasury
Federal Program
Various
Assistance Listing Number
Various
Category
Compliance/Internal Control
Compliance Requirements
Reporting
Criteria
Uniform Guidance, Part 200.512 (a) established that the audit must be completed, and the data collection
form and reporting package must be submitted within the earlier of 30 days after receipt of the auditor's
reports, or nine months after the end of the audit period, unless a longer period is agreed to in advance by
the cognizant or oversight agency for audit. Unless restricted by law or regulation the auditee shall make
copies available for public inspection.
Condition
The Data Collection Form and Single Audit reporting package were not submitted within nine months after
the end of the audit period. Also did not submit six (6) months beyond the normal due date nor on extension
date.
Cause and Effect
Information to complete the financial statements audit procedures was not available within the required
period. Data collection form and single audit report were not submitted in a timely manner as required by
the Uniform Guidance. A similar audit finding was reported during the prior audit (2022-002), (2021-002),
(2020-002); (2019-002) and (2018-002).96
Questioned Cost
None
Recommendation
Data collection from and single audit package shall be submitted within the required due dates.
Views of Responsible Officials
The delay in submitting the data collection form was an exceptional occurrence caused by a delay in
obtaining upper management approval of the Single Audit Report. We anticipate submitting the data
collection form to the Department of Housing and Urban Development on the same day following the
completion of the Audited Financial Statements.
Responsible Person:
Hector L. Orsini Vélez / Amanda Oyola