Audit 11972

2018-002 Identification of Federal Awards Statement of Condition: The Town did not properly identify their federal awards. Criteria: To accurately present the Schedule of Expenditures of Federal Awards of the Town, all federal awards should be properly identified. The accuracy and completeness of financial data is crucial to the Schedule of Expenditures of Federal Awards. Statement of Cause: The Town did not have the proper tracking procedures in place to track their awards. Statement of Effect: The Schedule of Expenditures of Federal Awards would have been inaccurate and incomplete. Questioned Costs: None Perspective Information: As part of audit procedures, federal awards are assessed and tested. Identification of Repeat Finding: No. Recommendation: Management should implement a tracking system to properly track their awards so that this doesn’t recur in the future. Views of responsible officials and planned corrective actions: The Town has created a tracking system for all federal awards and expenditures.

2018-003 Single Audit Filing Statement of Condition: The Single Audit was not filed within 9 months after year-end as required by the Federal Audit Clearinghouse. Criteria: To be in compliance with the Government Auditing Standards, Single Audits are required to be submitted within 9 months after year-end to the Federal Audit Clearinghouse. Statement of Cause: Single Audit was not filed due to issues mentioned in 2018-002 along with the audit of the Town being significantly delayed due to turnover in the Town Comptroller’s office. Statement of Effect: The Town was not in compliance with federal guidelines. Questioned Costs: None Perspective Information: As part of audit procedures, filing dates are observed and compared to relevant deadlines. Identification of Repeat Finding: No Recommendation: It is recommended that effort be taken to try and get back to being current to be able to submit on time in future years. Views of responsible officials and planned corrective actions: The Town of Guilderland Comptroller’s Office suffered significant turnover in key positions during the fiscal years of 2019 and 2021 including the retirement of the Town Comptroller and Fiscal Officer. The Town also implemented a new accounting software during 2018 that caused significant delays in the monthly and year-end reporting. Lastly, the COVID-19 pandemic had significant impact to the Town, particularly during 2020 when remote work was encouraged. This combination and sequence of events made it impossible to meet the required external audit reporting deadlines. Since these events, the Town has filled the vacant positions and has scheduled all remaining audits. The auditors are working as expeditiously as possible to complete the remaining audits. The required reporting noted in the guidelines above cannot be completed until each prior year audit is finished, therefore causing a delay in each fiscal year’s reporting.

2018-002 Identification of Federal Awards Statement of Condition: The Town did not properly identify their federal awards. Criteria: To accurately present the Schedule of Expenditures of Federal Awards of the Town, all federal awards should be properly identified. The accuracy and completeness of financial data is crucial to the Schedule of Expenditures of Federal Awards. Statement of Cause: The Town did not have the proper tracking procedures in place to track their awards. Statement of Effect: The Schedule of Expenditures of Federal Awards would have been inaccurate and incomplete. Questioned Costs: None Perspective Information: As part of audit procedures, federal awards are assessed and tested. Identification of Repeat Finding: No. Recommendation: Management should implement a tracking system to properly track their awards so that this doesn’t recur in the future. Views of responsible officials and planned corrective actions: The Town has created a tracking system for all federal awards and expenditures.

2018-003 Single Audit Filing Statement of Condition: The Single Audit was not filed within 9 months after year-end as required by the Federal Audit Clearinghouse. Criteria: To be in compliance with the Government Auditing Standards, Single Audits are required to be submitted within 9 months after year-end to the Federal Audit Clearinghouse. Statement of Cause: Single Audit was not filed due to issues mentioned in 2018-002 along with the audit of the Town being significantly delayed due to turnover in the Town Comptroller’s office. Statement of Effect: The Town was not in compliance with federal guidelines. Questioned Costs: None Perspective Information: As part of audit procedures, filing dates are observed and compared to relevant deadlines. Identification of Repeat Finding: No Recommendation: It is recommended that effort be taken to try and get back to being current to be able to submit on time in future years. Views of responsible officials and planned corrective actions: The Town of Guilderland Comptroller’s Office suffered significant turnover in key positions during the fiscal years of 2019 and 2021 including the retirement of the Town Comptroller and Fiscal Officer. The Town also implemented a new accounting software during 2018 that caused significant delays in the monthly and year-end reporting. Lastly, the COVID-19 pandemic had significant impact to the Town, particularly during 2020 when remote work was encouraged. This combination and sequence of events made it impossible to meet the required external audit reporting deadlines. Since these events, the Town has filled the vacant positions and has scheduled all remaining audits. The auditors are working as expeditiously as possible to complete the remaining audits. The required reporting noted in the guidelines above cannot be completed until each prior year audit is finished, therefore causing a delay in each fiscal year’s reporting.