Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Assistance Listing Program Title and Number- Child Nutrition Cluster 10.555/10.559
Federal Agency- Department of Agriculture
Pass-through Entity- N/A
Award year: 2022
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions
of procurement, suspension, and debarment.
Non-federal entities are prohibited from contracting with or making subawards under
covered transactions to parties that are suspended or debarred. When a non-federal entity
enters into a covered transaction with an entity at a lower tier, the nonfederal entity must
verify that the entity, as defined in 2 CFR section 180.995 and agency adopting
regulations, is not suspended or debarred or otherwise excluded from participating in the
transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it
verified vendors selected for testing against the SAM to ensure that they were not
suspended or debarred from federally funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform
verification of suspension or debarment over vendors that the City enters into contracts
with for federally funded projects, it does not maintain formal documentation that this
procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the
City could not provide evidence of this control was being completed for federally funded
projects. There were no standard forms or templates that were used to document
verification that parties are not suspended or debarred.
Prevalence:
There was no documentation available for 1 out of 3 selections tested. However, none of
the vendors selected for testing were suspended or debarred.
Questioned Cost:
None
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they
are performing to demonstrate compliance with the Single Audit Act.
Views of Responsible Officials:
Management agrees with the finding.
Assistance Listing Program Title and Number- Child Nutrition Cluster 10.555/10.559
Federal Agency- Department of Agriculture
Pass-through Entity- N/A
Award year: 2022
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions
of procurement, suspension, and debarment.
Non-federal entities are prohibited from contracting with or making subawards under
covered transactions to parties that are suspended or debarred. When a non-federal entity
enters into a covered transaction with an entity at a lower tier, the nonfederal entity must
verify that the entity, as defined in 2 CFR section 180.995 and agency adopting
regulations, is not suspended or debarred or otherwise excluded from participating in the
transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it
verified vendors selected for testing against the SAM to ensure that they were not
suspended or debarred from federally funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform
verification of suspension or debarment over vendors that the City enters into contracts
with for federally funded projects, it does not maintain formal documentation that this
procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the
City could not provide evidence of this control was being completed for federally funded
projects. There were no standard forms or templates that were used to document
verification that parties are not suspended or debarred.
Prevalence:
There was no documentation available for 1 out of 3 selections tested. However, none of
the vendors selected for testing were suspended or debarred.
Questioned Cost:
None
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they
are performing to demonstrate compliance with the Single Audit Act.
Views of Responsible Officials:
Management agrees with the finding.
Assistance Listing Program Title and Number- Child Nutrition Cluster 10.555/10.559
Federal Agency- Department of Agriculture
Pass-through Entity- N/A
Award year: 2022
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions
of procurement, suspension, and debarment.
Non-federal entities are prohibited from contracting with or making subawards under
covered transactions to parties that are suspended or debarred. When a non-federal entity
enters into a covered transaction with an entity at a lower tier, the nonfederal entity must
verify that the entity, as defined in 2 CFR section 180.995 and agency adopting
regulations, is not suspended or debarred or otherwise excluded from participating in the
transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it
verified vendors selected for testing against the SAM to ensure that they were not
suspended or debarred from federally funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform
verification of suspension or debarment over vendors that the City enters into contracts
with for federally funded projects, it does not maintain formal documentation that this
procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the
City could not provide evidence of this control was being completed for federally funded
projects. There were no standard forms or templates that were used to document
verification that parties are not suspended or debarred.
Prevalence:
There was no documentation available for 1 out of 3 selections tested. However, none of
the vendors selected for testing were suspended or debarred.
Questioned Cost:
None
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they
are performing to demonstrate compliance with the Single Audit Act.
Views of Responsible Officials:
Management agrees with the finding.
Assistance Listing Program Title and Number- Child Nutrition Cluster 10.555/10.559
Federal Agency- Department of Agriculture
Pass-through Entity- N/A
Award year: 2022
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions
of procurement, suspension, and debarment.
Non-federal entities are prohibited from contracting with or making subawards under
covered transactions to parties that are suspended or debarred. When a non-federal entity
enters into a covered transaction with an entity at a lower tier, the nonfederal entity must
verify that the entity, as defined in 2 CFR section 180.995 and agency adopting
regulations, is not suspended or debarred or otherwise excluded from participating in the
transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it
verified vendors selected for testing against the SAM to ensure that they were not
suspended or debarred from federally funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform
verification of suspension or debarment over vendors that the City enters into contracts
with for federally funded projects, it does not maintain formal documentation that this
procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the
City could not provide evidence of this control was being completed for federally funded
projects. There were no standard forms or templates that were used to document
verification that parties are not suspended or debarred.
Prevalence:
There was no documentation available for 1 out of 3 selections tested. However, none of
the vendors selected for testing were suspended or debarred.
Questioned Cost:
None
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they
are performing to demonstrate compliance with the Single Audit Act.
Views of Responsible Officials:
Management agrees with the finding.
Assistance Listing Program Title and Number- Child Nutrition Cluster 10.555/10.559
Federal Agency- Department of Agriculture
Pass-through Entity- N/A
Award year: 2022
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions
of procurement, suspension, and debarment.
Non-federal entities are prohibited from contracting with or making subawards under
covered transactions to parties that are suspended or debarred. When a non-federal entity
enters into a covered transaction with an entity at a lower tier, the nonfederal entity must
verify that the entity, as defined in 2 CFR section 180.995 and agency adopting
regulations, is not suspended or debarred or otherwise excluded from participating in the
transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it
verified vendors selected for testing against the SAM to ensure that they were not
suspended or debarred from federally funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform
verification of suspension or debarment over vendors that the City enters into contracts
with for federally funded projects, it does not maintain formal documentation that this
procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the
City could not provide evidence of this control was being completed for federally funded
projects. There were no standard forms or templates that were used to document
verification that parties are not suspended or debarred.
Prevalence:
There was no documentation available for 1 out of 3 selections tested. However, none of
the vendors selected for testing were suspended or debarred.
Questioned Cost:
None
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they
are performing to demonstrate compliance with the Single Audit Act.
Views of Responsible Officials:
Management agrees with the finding.
Assistance Listing Program Title and Number- Child Nutrition Cluster 10.555/10.559
Federal Agency- Department of Agriculture
Pass-through Entity- N/A
Award year: 2022
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions
of procurement, suspension, and debarment.
Non-federal entities are prohibited from contracting with or making subawards under
covered transactions to parties that are suspended or debarred. When a non-federal entity
enters into a covered transaction with an entity at a lower tier, the nonfederal entity must
verify that the entity, as defined in 2 CFR section 180.995 and agency adopting
regulations, is not suspended or debarred or otherwise excluded from participating in the
transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it
verified vendors selected for testing against the SAM to ensure that they were not
suspended or debarred from federally funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform
verification of suspension or debarment over vendors that the City enters into contracts
with for federally funded projects, it does not maintain formal documentation that this
procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the
City could not provide evidence of this control was being completed for federally funded
projects. There were no standard forms or templates that were used to document
verification that parties are not suspended or debarred.
Prevalence:
There was no documentation available for 1 out of 3 selections tested. However, none of
the vendors selected for testing were suspended or debarred.
Questioned Cost:
None
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they
are performing to demonstrate compliance with the Single Audit Act.
Views of Responsible Officials:
Management agrees with the finding.
Assistance Listing Program Title and Number- Child Nutrition Cluster 10.555/10.559
Federal Agency- Department of Agriculture
Pass-through Entity- N/A
Award year: 2022
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions
of procurement, suspension, and debarment.
Non-federal entities are prohibited from contracting with or making subawards under
covered transactions to parties that are suspended or debarred. When a non-federal entity
enters into a covered transaction with an entity at a lower tier, the nonfederal entity must
verify that the entity, as defined in 2 CFR section 180.995 and agency adopting
regulations, is not suspended or debarred or otherwise excluded from participating in the
transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it
verified vendors selected for testing against the SAM to ensure that they were not
suspended or debarred from federally funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform
verification of suspension or debarment over vendors that the City enters into contracts
with for federally funded projects, it does not maintain formal documentation that this
procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the
City could not provide evidence of this control was being completed for federally funded
projects. There were no standard forms or templates that were used to document
verification that parties are not suspended or debarred.
Prevalence:
There was no documentation available for 1 out of 3 selections tested. However, none of
the vendors selected for testing were suspended or debarred.
Questioned Cost:
None
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they
are performing to demonstrate compliance with the Single Audit Act.
Views of Responsible Officials:
Management agrees with the finding.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards
for the year ended June 30, 2022.
Condition/Finding:
The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been
submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine
month filing deadline, making the filing for 2022 late.
Cause:
The cause is the lack of effective controls over financial reporting resulted in delays in both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA,
SESA, or basic financial statements or the disallowance of expenditures / future awards by
the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform
Guidance.
Recommendation:
We recommend the City evaluate the process and design of internal controls over
financial reporting, including the SEFA and SESA, in order to ensure readiness for the
audit and to avoid late filing of the data collection form.
Views of Responsible Officials:
Management agrees with the finding
Questioned Costs:
None
Context:
The June 30, 2022 Single Audit package.
Assistance Listing Program Title and Number- Child Nutrition Cluster 10.555/10.559
Federal Agency- Department of Agriculture
Pass-through Entity- N/A
Award year: 2022
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions
of procurement, suspension, and debarment.
Non-federal entities are prohibited from contracting with or making subawards under
covered transactions to parties that are suspended or debarred. When a non-federal entity
enters into a covered transaction with an entity at a lower tier, the nonfederal entity must
verify that the entity, as defined in 2 CFR section 180.995 and agency adopting
regulations, is not suspended or debarred or otherwise excluded from participating in the
transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it
verified vendors selected for testing against the SAM to ensure that they were not
suspended or debarred from federally funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform
verification of suspension or debarment over vendors that the City enters into contracts
with for federally funded projects, it does not maintain formal documentation that this
procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the
City could not provide evidence of this control was being completed for federally funded
projects. There were no standard forms or templates that were used to document
verification that parties are not suspended or debarred.
Prevalence:
There was no documentation available for 1 out of 3 selections tested. However, none of
the vendors selected for testing were suspended or debarred.
Questioned Cost:
None
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they
are performing to demonstrate compliance with the Single Audit Act.
Views of Responsible Officials:
Management agrees with the finding.
Assistance Listing Program Title and Number- Child Nutrition Cluster 10.555/10.559
Federal Agency- Department of Agriculture
Pass-through Entity- N/A
Award year: 2022
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions
of procurement, suspension, and debarment.
Non-federal entities are prohibited from contracting with or making subawards under
covered transactions to parties that are suspended or debarred. When a non-federal entity
enters into a covered transaction with an entity at a lower tier, the nonfederal entity must
verify that the entity, as defined in 2 CFR section 180.995 and agency adopting
regulations, is not suspended or debarred or otherwise excluded from participating in the
transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it
verified vendors selected for testing against the SAM to ensure that they were not
suspended or debarred from federally funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform
verification of suspension or debarment over vendors that the City enters into contracts
with for federally funded projects, it does not maintain formal documentation that this
procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the
City could not provide evidence of this control was being completed for federally funded
projects. There were no standard forms or templates that were used to document
verification that parties are not suspended or debarred.
Prevalence:
There was no documentation available for 1 out of 3 selections tested. However, none of
the vendors selected for testing were suspended or debarred.
Questioned Cost:
None
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they
are performing to demonstrate compliance with the Single Audit Act.
Views of Responsible Officials:
Management agrees with the finding.
Assistance Listing Program Title and Number- Child Nutrition Cluster 10.555/10.559
Federal Agency- Department of Agriculture
Pass-through Entity- N/A
Award year: 2022
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions
of procurement, suspension, and debarment.
Non-federal entities are prohibited from contracting with or making subawards under
covered transactions to parties that are suspended or debarred. When a non-federal entity
enters into a covered transaction with an entity at a lower tier, the nonfederal entity must
verify that the entity, as defined in 2 CFR section 180.995 and agency adopting
regulations, is not suspended or debarred or otherwise excluded from participating in the
transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it
verified vendors selected for testing against the SAM to ensure that they were not
suspended or debarred from federally funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform
verification of suspension or debarment over vendors that the City enters into contracts
with for federally funded projects, it does not maintain formal documentation that this
procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the
City could not provide evidence of this control was being completed for federally funded
projects. There were no standard forms or templates that were used to document
verification that parties are not suspended or debarred.
Prevalence:
There was no documentation available for 1 out of 3 selections tested. However, none of
the vendors selected for testing were suspended or debarred.
Questioned Cost:
None
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they
are performing to demonstrate compliance with the Single Audit Act.
Views of Responsible Officials:
Management agrees with the finding.
Assistance Listing Program Title and Number- Child Nutrition Cluster 10.555/10.559
Federal Agency- Department of Agriculture
Pass-through Entity- N/A
Award year: 2022
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions
of procurement, suspension, and debarment.
Non-federal entities are prohibited from contracting with or making subawards under
covered transactions to parties that are suspended or debarred. When a non-federal entity
enters into a covered transaction with an entity at a lower tier, the nonfederal entity must
verify that the entity, as defined in 2 CFR section 180.995 and agency adopting
regulations, is not suspended or debarred or otherwise excluded from participating in the
transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it
verified vendors selected for testing against the SAM to ensure that they were not
suspended or debarred from federally funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform
verification of suspension or debarment over vendors that the City enters into contracts
with for federally funded projects, it does not maintain formal documentation that this
procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the
City could not provide evidence of this control was being completed for federally funded
projects. There were no standard forms or templates that were used to document
verification that parties are not suspended or debarred.
Prevalence:
There was no documentation available for 1 out of 3 selections tested. However, none of
the vendors selected for testing were suspended or debarred.
Questioned Cost:
None
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they
are performing to demonstrate compliance with the Single Audit Act.
Views of Responsible Officials:
Management agrees with the finding.
Assistance Listing Program Title and Number- Child Nutrition Cluster 10.555/10.559
Federal Agency- Department of Agriculture
Pass-through Entity- N/A
Award year: 2022
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions
of procurement, suspension, and debarment.
Non-federal entities are prohibited from contracting with or making subawards under
covered transactions to parties that are suspended or debarred. When a non-federal entity
enters into a covered transaction with an entity at a lower tier, the nonfederal entity must
verify that the entity, as defined in 2 CFR section 180.995 and agency adopting
regulations, is not suspended or debarred or otherwise excluded from participating in the
transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it
verified vendors selected for testing against the SAM to ensure that they were not
suspended or debarred from federally funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform
verification of suspension or debarment over vendors that the City enters into contracts
with for federally funded projects, it does not maintain formal documentation that this
procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the
City could not provide evidence of this control was being completed for federally funded
projects. There were no standard forms or templates that were used to document
verification that parties are not suspended or debarred.
Prevalence:
There was no documentation available for 1 out of 3 selections tested. However, none of
the vendors selected for testing were suspended or debarred.
Questioned Cost:
None
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they
are performing to demonstrate compliance with the Single Audit Act.
Views of Responsible Officials:
Management agrees with the finding.
Assistance Listing Program Title and Number- Child Nutrition Cluster 10.555/10.559
Federal Agency- Department of Agriculture
Pass-through Entity- N/A
Award year: 2022
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions
of procurement, suspension, and debarment.
Non-federal entities are prohibited from contracting with or making subawards under
covered transactions to parties that are suspended or debarred. When a non-federal entity
enters into a covered transaction with an entity at a lower tier, the nonfederal entity must
verify that the entity, as defined in 2 CFR section 180.995 and agency adopting
regulations, is not suspended or debarred or otherwise excluded from participating in the
transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it
verified vendors selected for testing against the SAM to ensure that they were not
suspended or debarred from federally funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform
verification of suspension or debarment over vendors that the City enters into contracts
with for federally funded projects, it does not maintain formal documentation that this
procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the
City could not provide evidence of this control was being completed for federally funded
projects. There were no standard forms or templates that were used to document
verification that parties are not suspended or debarred.
Prevalence:
There was no documentation available for 1 out of 3 selections tested. However, none of
the vendors selected for testing were suspended or debarred.
Questioned Cost:
None
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they
are performing to demonstrate compliance with the Single Audit Act.
Views of Responsible Officials:
Management agrees with the finding.
Assistance Listing Program Title and Number- Child Nutrition Cluster 10.555/10.559
Federal Agency- Department of Agriculture
Pass-through Entity- N/A
Award year: 2022
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions
of procurement, suspension, and debarment.
Non-federal entities are prohibited from contracting with or making subawards under
covered transactions to parties that are suspended or debarred. When a non-federal entity
enters into a covered transaction with an entity at a lower tier, the nonfederal entity must
verify that the entity, as defined in 2 CFR section 180.995 and agency adopting
regulations, is not suspended or debarred or otherwise excluded from participating in the
transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it
verified vendors selected for testing against the SAM to ensure that they were not
suspended or debarred from federally funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform
verification of suspension or debarment over vendors that the City enters into contracts
with for federally funded projects, it does not maintain formal documentation that this
procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the
City could not provide evidence of this control was being completed for federally funded
projects. There were no standard forms or templates that were used to document
verification that parties are not suspended or debarred.
Prevalence:
There was no documentation available for 1 out of 3 selections tested. However, none of
the vendors selected for testing were suspended or debarred.
Questioned Cost:
None
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they
are performing to demonstrate compliance with the Single Audit Act.
Views of Responsible Officials:
Management agrees with the finding.