Ute Indian Tribally Designated Housing EntityTribal Government

Criteria: Section 200.512(a)(1) Report Submission of the Office of Management and Budget’s Uniform Guidance outlines the following requirement: “The audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period.” According to the Uniform Guidance Compliance Supplement, quarterly and semi-annual interim reports shall be submitted no later than 30 days after the end of each reporting period. Annual reports shall be submitted no later than 90 days after the end of each reporting period. Final reports shall be submitted no later than 90 days after the project or grant period end date. Condition: The Housing Authority did not submit the single audit reporting package to the Federal Audit Clearinghouse within nine months following their fiscal year-end as required. In addition, the Housing Authority did not submit the following Federal Financial Reports (SF-425) and Annual Performance Reports within the due date. Cause: Adequate review systems were not in place for management to monitor compliance with these requirements. Effect: Noncompliance with these requirements could potentially result in a reduction or discontinuation of program awards in future periods. Auditor's Recommendation: We recommend the Housing Authority to establish and implement policies and procedures for the creation, approval, submission, and retention of all required reports and to review its internal control processes to ensure that controls are properly implemented for reporting and adequate documentation is maintained. Management's Response: SF-425 – Housing Authority transition from EPIC to GEMS. Housing Authority will ensure that the single audit reporting package and submitted within the timeline as required by Uniform Guidance. Housing Authority is still familiarizing itself with GEMS portal for all reporting requirements. Account issues have also taken time away from completing requirements in GEMS. Estimated Completion Date: Housing Authority is estimating six months from the time of submission to be completed with this requirement. Responsible Party: Tyson J. Thompson, Executive Director

Condition: The Housing Authority did not submit the following quarterly Federal Financial Reports (SF-425) and ERA quarterly report within the due date. Type of Report Quarter End date Due Date Submitted Date Federal Financial Reports (SF-425) 12/31/2021 01/30/2022 02/07/2022 ERA Quarterly Report 12/31/2021 02/01/2022 02/18/2022 ERA Quarterly Report 03/31/2022 04/15/2022 05/02/2022 Criteria: According to the Uniform Guidance Compliance Supplement, quarterly and semi-annual interim reports shall be submitted no later than 30 days after the end of each reporting period. Annual reports shall be submitted no later than 90 days after the end of each reporting period. Final reports shall be submitted no later than 90 days after the project or grant period end date. The ERA Quarterly Report for the quarter ended December 31, 2021, was due on February 1, 2022, but from next quarter, ERA Quarterly Reports will be due on the 15th day of the month following the end of the reporting period, or the following business day if the 15th day falls on a weekend or holiday. Cause: In 2022, it was determined that Housing Authority lacked adequate monitoring over timely submission of required reports due to an insufficient number of staff members. Effect: Noncompliance with these requirements could potentially result in a reduction or discontinuation of program awards in future periods. Auditor's Recommendation: We recommend the Housing Authority to establish and implement policies and procedures for the creation, approval, submission and retention of all required reports and to review its internal control processes to ensure that controls are properly implemented for reporting and adequate documentation is maintained. Management's Response: Management has assessed the adequacy of internal control to establish and implement policies and procedures for the creation, approval, submission, and retention of all required reports. In their step towards attaining the same, UIHA has hired a new fee accountant to oversee ERA grants, ensuring their proper management. We are committed to providing comprehensive training for the new accountant and ensuring the timely submission of all future filings.

2019-001 14.867 HUD IHBG Condition: The Housing Authority is out of compliance with 2 CFR 200 Standards for Financial and Program management regulation 200.303 and the Housing Authority?s written and approved By-Laws. No active Governing Board in place for last portion of audit period. Lack of written and approved meeting minutes maintained for months Governing Board in place to document program and financial oversight. Criteria: 2 CFR 200.303 Internal Controls: requires nonfederal entities to establish and maintain effective internal control over federal awards. 200.303(a) provides that internal controls should be in compliance with guidance provided in Standards for Internal Control in the Federal Government issued by the Comptroller General of the United States. These standards are often referred to as the Green Book. The Control Environment is a component of internal control; the Green Book in Principal 2 discusses the need for an oversight function as part of the control environment. The Housing Authority?s By-Laws provide for: an oversight body, Board of Commissioners; requires the Secretary to record Board actions; and calls for a monthly Board meeting. Effect: The Housing Authority?s internal control structure is weakened by the lack of effective leadership and documentation of oversight of financial and program management.