NH Housing Development, NFP

2025-001 (Repeat finding of 2024-002) Criteria: 2 CFR 200.512(a) requires that the reporting package (the single audit report) and the data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received or nine months after the end of the audit period. Condition: NH Housing Development’s June 30, 2024 reporting package and data collection form was due no later than October 20, 2024, which was 30 days after the submission of the auditor’s report; however, the reporting package and data collection form were not submitted until December 6, 2024. Cause: There were delays in completing the certification. Effect: This delay in reporting to the Federal Audit Clearinghouse and to pass-through entities will cause a delay in closing out grants and reporting results of the grants to various organizations. Auditor recommendation: We recommend that NH Housing Development ensures all required information for the data collection is submitted in a timely fashion to ensure timely filing of the data collection form. Management response: Management acknowledges that the reporting package and Data Collection Form were not submitted to the Federal Audit Clearinghouse within the timeframe required under 2 CFR 200.512(a). Management recognizes the significance of this repeat finding and acknowledges that prior corrective measures were not sufficiently formalized to ensure compliance. To prevent recurrence, Management will implement a documented submission timeline, assign clear primary and backup responsibility for certification and filing, and require documented confirmation of Federal Audit Clearinghouse acceptance. Management is committed to strengthening oversight controls to ensure timely submission in future reporting periods.

2025-001 Auditor's Recommendation: We recommend that NH Housing Development ensures all required information for the data collection is available in a timely fashion to ensure timely filing of the data collection form. Management response: Management acknowledges that the reporting package and Data Collection Form were not submitted to the Federal Audit Clearinghouse within the timeframe required under 2 CFR 200.512(a). Management recognizes the significance of this repeat finding and acknowledges that prior corrective measures were not sufficiently formalized to ensure compliance. To prevent recurrence, Management will implement a documented submission timeline, assign clear primary and backup responsibility for certification and filing, and require documented confirmation of Federal Audit Clearinghouse acceptance. Management is committed to strengthening oversight controls to ensure timely submission in future reporting periods. If the funding agency has questions regarding this plan, please call me at 708 829-4358.

2024-002

Criteria: 2 CFR 200.512(a) requires that the reporting package (the single audit report) and the data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received or nine months after the end of the audit period. Condition: NH Housing Development’s June 30, 2023 reporting package and data collection form was due no later than October 22, 2023, which was 30 days after the submission of the auditors report; however, the reporting package and data collection form were not submitted until January 2, 2024. Cause: There were delays in completing the submission of the report due to not having the required Unique Entity Identifier which was needed for submission. Effect: This delay in reporting to the Federal Audit Clearinghouse and to pass-through entities will cause a delay in closing out grants and reporting results of the grants to various organizations. Auditor recommendation: We recommend that NH Housing Development ensures all required information for the data collection is available in a timely fashion to ensure timely filing of the data collection form. Management response: NH Housing Development ensures that all required information the data collection is avaialable in a timely fashion to ensure timely filing of the data collection form.

2024-002 Auditor’s Recommendation: We recommend that NH Housing Development ensures all required information for the data collection is available in a timely fashion to ensure timely filing of the data collection form. Action Taken: NH Housing Development ensures that all required information for the data collection is available in a timely fashion to ensure timely filing of the data collection form.

2023-001

Criteria: 2 CFR 200.512(a) requires that the reporting package (the single audit report) and the data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received or nine months after the end of the audit period. Condition: NH Housing Development’s June 30, 2022 reporting package and data collection form was due no later than October 29, 2022, which was 30 days after the submission of the auditors report; however, the reporting package and data collection form were not submitted until May 1, 2023. Cause: There were delays in completing the submission of the report due to not having the required Unique Entity Identifier which was needed for submission. Effect: This delay in reporting to the Federal Audit Clearinghouse and to pass-through entities will cause a delay in closing out grants and reporting results of the grants to various organizations. Auditor recommendation: We recommend that NH Housing Development ensures all required information for the data collection is available in a timely fashion to ensure timely filing of the data collection form. Management response: During 2022 and 2023 several attempts were made to request a Unique Entity Identifier from the General Services Administration, but the database they were using was unable to match the details of the organization within their database. In the future, NH Housing Development ensures all required information for the data collection is available in a timely fashion to ensure timely filing of the data collection form.

Auditor's Recommemdation: We recommend that NH Housing Development ensures all required information for the data collection is available in a timely fashion to ensure timely filing of the data collection form. Action Taken: ln the future NH Housing Development ensures all required information for the data collection is available in a timely fashion to ensure timely filing of the data collection form.