Federal Program Information:
Funding Agency: Department of the Treasury
Title: Coronavirus State and Local Fiscal Recovery Fund Program
Assistance Listing Number: 21.027
Compliance Requirement: Allowable Activities/Allowable Costs
Award Year: July 1, 2021 to June 30, 2022
Condition: During our audit, we noted that the following circumstances in our testwork over disbursements
for the Coronavirus State and Local Fiscal Recovery Fund program:
During our examination of disbursements, there were three transactions totaling $18,287 that the
City had no supporting documentation to substantiate that the transactions had gone through the
proper internal controls of the City and were allowable activities and were for allowable costs.
During our examination of disbursements, there were three transactions for $12,958 where the City
did not go through the City’s internal control process for disbursements of having purchase
requisitions created and approved prior to the creation of approved purchase orders. These
transactions went through a direct pay voucher without having the proper approvals, which is not in
compliance with the City’s approved policies and procedures over disbursements.
Criteria: The City must establish internal controls over compliance with allowable activities, allowable costs
(2 CFR 200.303).
Effect: The City did not follow its properly designed internal control system to ensure expenditures complied
with the allowable activities/allowable costs requirements for the Coronavirus State and Local Fiscal
Recovery Fund program.
Questioned Costs: $18,287
Cause: The City did not follow its system of internal control for some of its purchases and there were some
transactions that the City could not locate because they were not properly filed.
Auditors’ Recommendation: We recommend that the City ensure that it follows its internal controls for all
transactions to ensure proper review of all costs associated with the Coronavirus State and Local Fiscal
Recovery Fund expenditures.
Agency’s Response: The Finance Department will immediately implement processes and procedures for grant
requirements to ensure:
Staff follow processes and procedures
Implement controls for expending the funds
Retain proper documentation for processing reimbursements
Maintain those documents for future audit
The responsible party for this finding is the finance director.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement Reporting
Award Period: July 1, 2021 to June 30, 2022
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the City did
not accurately complete a Schedule of Expenditures and Federal Awards for audit purposes. The Schedule of
Expenditures and Federal Awards did not indicate if the programs were directly funded or if they were
passed through by another entity.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal
Assistance Number and title, the award number and years, the name of the federal agency, and the name of
any applicable pass-through entities.
Cause: The City hasn’t had to create a Schedule of Federal Awards in prior years as they have just recently
started receiving federal funding and so they were not familiar with the process.
Effect: The City is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the City implement a system to ensure the City to implement
systems that ensures items needed to prepare the Schedule of Expenditure and Federal Awards be done in
the closing process so that when the audit starts the Schedule of Expenditure and Federal Awards is ready to
be audited and is complete.
Agency’s Response: The City is currently in the process of hiring additional finance staff to address the grant(s)
requests for reimbursements and collecting the necessary information for the preparation of the Schedule of
Expenditures of Federal Awards. The corrective action plan for this will be implemented by year end 0224. The
responsible party for this finding is the finance director.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement Reporting
Award Period: July 1, 2021 to June 30, 2022
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the City did
not accurately complete a Schedule of Expenditures and Federal Awards for audit purposes. The Schedule of
Expenditures and Federal Awards did not indicate if the programs were directly funded or if they were
passed through by another entity.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal
Assistance Number and title, the award number and years, the name of the federal agency, and the name of
any applicable pass-through entities.
Cause: The City hasn’t had to create a Schedule of Federal Awards in prior years as they have just recently
started receiving federal funding and so they were not familiar with the process.
Effect: The City is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the City implement a system to ensure the City to implement
systems that ensures items needed to prepare the Schedule of Expenditure and Federal Awards be done in
the closing process so that when the audit starts the Schedule of Expenditure and Federal Awards is ready to
be audited and is complete.
Agency’s Response: The City is currently in the process of hiring additional finance staff to address the grant(s)
requests for reimbursements and collecting the necessary information for the preparation of the Schedule of
Expenditures of Federal Awards. The corrective action plan for this will be implemented by year end 0224. The
responsible party for this finding is the finance director.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement Reporting
Award Period: July 1, 2021 to June 30, 2022
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the City did
not accurately complete a Schedule of Expenditures and Federal Awards for audit purposes. The Schedule of
Expenditures and Federal Awards did not indicate if the programs were directly funded or if they were
passed through by another entity.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal
Assistance Number and title, the award number and years, the name of the federal agency, and the name of
any applicable pass-through entities.
Cause: The City hasn’t had to create a Schedule of Federal Awards in prior years as they have just recently
started receiving federal funding and so they were not familiar with the process.
Effect: The City is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the City implement a system to ensure the City to implement
systems that ensures items needed to prepare the Schedule of Expenditure and Federal Awards be done in
the closing process so that when the audit starts the Schedule of Expenditure and Federal Awards is ready to
be audited and is complete.
Agency’s Response: The City is currently in the process of hiring additional finance staff to address the grant(s)
requests for reimbursements and collecting the necessary information for the preparation of the Schedule of
Expenditures of Federal Awards. The corrective action plan for this will be implemented by year end 0224. The
responsible party for this finding is the finance director.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement Reporting
Award Period: July 1, 2021 to June 30, 2022
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the City did
not accurately complete a Schedule of Expenditures and Federal Awards for audit purposes. The Schedule of
Expenditures and Federal Awards did not indicate if the programs were directly funded or if they were
passed through by another entity.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal
Assistance Number and title, the award number and years, the name of the federal agency, and the name of
any applicable pass-through entities.
Cause: The City hasn’t had to create a Schedule of Federal Awards in prior years as they have just recently
started receiving federal funding and so they were not familiar with the process.
Effect: The City is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the City implement a system to ensure the City to implement
systems that ensures items needed to prepare the Schedule of Expenditure and Federal Awards be done in
the closing process so that when the audit starts the Schedule of Expenditure and Federal Awards is ready to
be audited and is complete.
Agency’s Response: The City is currently in the process of hiring additional finance staff to address the grant(s)
requests for reimbursements and collecting the necessary information for the preparation of the Schedule of
Expenditures of Federal Awards. The corrective action plan for this will be implemented by year end 0224. The
responsible party for this finding is the finance director.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement Reporting
Award Period: July 1, 2021 to June 30, 2022
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the City did
not accurately complete a Schedule of Expenditures and Federal Awards for audit purposes. The Schedule of
Expenditures and Federal Awards did not indicate if the programs were directly funded or if they were
passed through by another entity.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal
Assistance Number and title, the award number and years, the name of the federal agency, and the name of
any applicable pass-through entities.
Cause: The City hasn’t had to create a Schedule of Federal Awards in prior years as they have just recently
started receiving federal funding and so they were not familiar with the process.
Effect: The City is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the City implement a system to ensure the City to implement
systems that ensures items needed to prepare the Schedule of Expenditure and Federal Awards be done in
the closing process so that when the audit starts the Schedule of Expenditure and Federal Awards is ready to
be audited and is complete.
Agency’s Response: The City is currently in the process of hiring additional finance staff to address the grant(s)
requests for reimbursements and collecting the necessary information for the preparation of the Schedule of
Expenditures of Federal Awards. The corrective action plan for this will be implemented by year end 0224. The
responsible party for this finding is the finance director.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement Reporting
Award Period: July 1, 2021 to June 30, 2022
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the City did
not accurately complete a Schedule of Expenditures and Federal Awards for audit purposes. The Schedule of
Expenditures and Federal Awards did not indicate if the programs were directly funded or if they were
passed through by another entity.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal
Assistance Number and title, the award number and years, the name of the federal agency, and the name of
any applicable pass-through entities.
Cause: The City hasn’t had to create a Schedule of Federal Awards in prior years as they have just recently
started receiving federal funding and so they were not familiar with the process.
Effect: The City is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the City implement a system to ensure the City to implement
systems that ensures items needed to prepare the Schedule of Expenditure and Federal Awards be done in
the closing process so that when the audit starts the Schedule of Expenditure and Federal Awards is ready to
be audited and is complete.
Agency’s Response: The City is currently in the process of hiring additional finance staff to address the grant(s)
requests for reimbursements and collecting the necessary information for the preparation of the Schedule of
Expenditures of Federal Awards. The corrective action plan for this will be implemented by year end 0224. The
responsible party for this finding is the finance director.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement Reporting
Award Period: July 1, 2021 to June 30, 2022
Condition: The City’s fiscal year ended June 30, 2022, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR
Section 200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine
months after the end of the audit period.
Effect: The City is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The City experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the City should work to catch up the closing process in order
to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to
be submitted by the federal clearing house due date.
Agency’s Response: The City is immediately working to get current with the accounting processes that would enable
the timely performance of the annual financial audit. The City is in the process of hiring more finance staff to ensure
accounting data is captured accurately and timely. The corrective action plan will be implemented by year end 2024.
The responsible party for this finding is the finance director.
151
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement Reporting
Award Period: July 1, 2021 to June 30, 2022
Condition: The City’s fiscal year ended June 30, 2022, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR
Section 200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine
months after the end of the audit period.
Effect: The City is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The City experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the City should work to catch up the closing process in order
to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to
be submitted by the federal clearing house due date.
Agency’s Response: The City is immediately working to get current with the accounting processes that would enable
the timely performance of the annual financial audit. The City is in the process of hiring more finance staff to ensure
accounting data is captured accurately and timely. The corrective action plan will be implemented by year end 2024.
The responsible party for this finding is the finance director.
151
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement Reporting
Award Period: July 1, 2021 to June 30, 2022
Condition: The City’s fiscal year ended June 30, 2022, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR
Section 200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine
months after the end of the audit period.
Effect: The City is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The City experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the City should work to catch up the closing process in order
to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to
be submitted by the federal clearing house due date.
Agency’s Response: The City is immediately working to get current with the accounting processes that would enable
the timely performance of the annual financial audit. The City is in the process of hiring more finance staff to ensure
accounting data is captured accurately and timely. The corrective action plan will be implemented by year end 2024.
The responsible party for this finding is the finance director.
151
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement Reporting
Award Period: July 1, 2021 to June 30, 2022
Condition: The City’s fiscal year ended June 30, 2022, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR
Section 200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine
months after the end of the audit period.
Effect: The City is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The City experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the City should work to catch up the closing process in order
to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to
be submitted by the federal clearing house due date.
Agency’s Response: The City is immediately working to get current with the accounting processes that would enable
the timely performance of the annual financial audit. The City is in the process of hiring more finance staff to ensure
accounting data is captured accurately and timely. The corrective action plan will be implemented by year end 2024.
The responsible party for this finding is the finance director.
151
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement Reporting
Award Period: July 1, 2021 to June 30, 2022
Condition: The City’s fiscal year ended June 30, 2022, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR
Section 200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine
months after the end of the audit period.
Effect: The City is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The City experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the City should work to catch up the closing process in order
to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to
be submitted by the federal clearing house due date.
Agency’s Response: The City is immediately working to get current with the accounting processes that would enable
the timely performance of the annual financial audit. The City is in the process of hiring more finance staff to ensure
accounting data is captured accurately and timely. The corrective action plan will be implemented by year end 2024.
The responsible party for this finding is the finance director.
151
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement Reporting
Award Period: July 1, 2021 to June 30, 2022
Condition: The City’s fiscal year ended June 30, 2022, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR
Section 200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine
months after the end of the audit period.
Effect: The City is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The City experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the City should work to catch up the closing process in order
to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to
be submitted by the federal clearing house due date.
Agency’s Response: The City is immediately working to get current with the accounting processes that would enable
the timely performance of the annual financial audit. The City is in the process of hiring more finance staff to ensure
accounting data is captured accurately and timely. The corrective action plan will be implemented by year end 2024.
The responsible party for this finding is the finance director.
151
Federal Program Information:
Funding Agency: Department of the Treasury
Title: Coronavirus State and Local Fiscal Recovery Fund Program
Assistance Listing Number: 21.027
Compliance Requirement: Allowable Activities/Allowable Costs
Award Year: July 1, 2021 to June 30, 2022
Condition: During our audit, we noted that the following circumstances in our testwork over disbursements
for the Coronavirus State and Local Fiscal Recovery Fund program:
During our examination of disbursements, there were three transactions totaling $18,287 that the
City had no supporting documentation to substantiate that the transactions had gone through the
proper internal controls of the City and were allowable activities and were for allowable costs.
During our examination of disbursements, there were three transactions for $12,958 where the City
did not go through the City’s internal control process for disbursements of having purchase
requisitions created and approved prior to the creation of approved purchase orders. These
transactions went through a direct pay voucher without having the proper approvals, which is not in
compliance with the City’s approved policies and procedures over disbursements.
Criteria: The City must establish internal controls over compliance with allowable activities, allowable costs
(2 CFR 200.303).
Effect: The City did not follow its properly designed internal control system to ensure expenditures complied
with the allowable activities/allowable costs requirements for the Coronavirus State and Local Fiscal
Recovery Fund program.
Questioned Costs: $18,287
Cause: The City did not follow its system of internal control for some of its purchases and there were some
transactions that the City could not locate because they were not properly filed.
Auditors’ Recommendation: We recommend that the City ensure that it follows its internal controls for all
transactions to ensure proper review of all costs associated with the Coronavirus State and Local Fiscal
Recovery Fund expenditures.
Agency’s Response: The Finance Department will immediately implement processes and procedures for grant
requirements to ensure:
Staff follow processes and procedures
Implement controls for expending the funds
Retain proper documentation for processing reimbursements
Maintain those documents for future audit
The responsible party for this finding is the finance director.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement Reporting
Award Period: July 1, 2021 to June 30, 2022
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the City did
not accurately complete a Schedule of Expenditures and Federal Awards for audit purposes. The Schedule of
Expenditures and Federal Awards did not indicate if the programs were directly funded or if they were
passed through by another entity.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal
Assistance Number and title, the award number and years, the name of the federal agency, and the name of
any applicable pass-through entities.
Cause: The City hasn’t had to create a Schedule of Federal Awards in prior years as they have just recently
started receiving federal funding and so they were not familiar with the process.
Effect: The City is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the City implement a system to ensure the City to implement
systems that ensures items needed to prepare the Schedule of Expenditure and Federal Awards be done in
the closing process so that when the audit starts the Schedule of Expenditure and Federal Awards is ready to
be audited and is complete.
Agency’s Response: The City is currently in the process of hiring additional finance staff to address the grant(s)
requests for reimbursements and collecting the necessary information for the preparation of the Schedule of
Expenditures of Federal Awards. The corrective action plan for this will be implemented by year end 0224. The
responsible party for this finding is the finance director.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement Reporting
Award Period: July 1, 2021 to June 30, 2022
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the City did
not accurately complete a Schedule of Expenditures and Federal Awards for audit purposes. The Schedule of
Expenditures and Federal Awards did not indicate if the programs were directly funded or if they were
passed through by another entity.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal
Assistance Number and title, the award number and years, the name of the federal agency, and the name of
any applicable pass-through entities.
Cause: The City hasn’t had to create a Schedule of Federal Awards in prior years as they have just recently
started receiving federal funding and so they were not familiar with the process.
Effect: The City is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the City implement a system to ensure the City to implement
systems that ensures items needed to prepare the Schedule of Expenditure and Federal Awards be done in
the closing process so that when the audit starts the Schedule of Expenditure and Federal Awards is ready to
be audited and is complete.
Agency’s Response: The City is currently in the process of hiring additional finance staff to address the grant(s)
requests for reimbursements and collecting the necessary information for the preparation of the Schedule of
Expenditures of Federal Awards. The corrective action plan for this will be implemented by year end 0224. The
responsible party for this finding is the finance director.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement Reporting
Award Period: July 1, 2021 to June 30, 2022
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the City did
not accurately complete a Schedule of Expenditures and Federal Awards for audit purposes. The Schedule of
Expenditures and Federal Awards did not indicate if the programs were directly funded or if they were
passed through by another entity.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal
Assistance Number and title, the award number and years, the name of the federal agency, and the name of
any applicable pass-through entities.
Cause: The City hasn’t had to create a Schedule of Federal Awards in prior years as they have just recently
started receiving federal funding and so they were not familiar with the process.
Effect: The City is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the City implement a system to ensure the City to implement
systems that ensures items needed to prepare the Schedule of Expenditure and Federal Awards be done in
the closing process so that when the audit starts the Schedule of Expenditure and Federal Awards is ready to
be audited and is complete.
Agency’s Response: The City is currently in the process of hiring additional finance staff to address the grant(s)
requests for reimbursements and collecting the necessary information for the preparation of the Schedule of
Expenditures of Federal Awards. The corrective action plan for this will be implemented by year end 0224. The
responsible party for this finding is the finance director.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement Reporting
Award Period: July 1, 2021 to June 30, 2022
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the City did
not accurately complete a Schedule of Expenditures and Federal Awards for audit purposes. The Schedule of
Expenditures and Federal Awards did not indicate if the programs were directly funded or if they were
passed through by another entity.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal
Assistance Number and title, the award number and years, the name of the federal agency, and the name of
any applicable pass-through entities.
Cause: The City hasn’t had to create a Schedule of Federal Awards in prior years as they have just recently
started receiving federal funding and so they were not familiar with the process.
Effect: The City is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the City implement a system to ensure the City to implement
systems that ensures items needed to prepare the Schedule of Expenditure and Federal Awards be done in
the closing process so that when the audit starts the Schedule of Expenditure and Federal Awards is ready to
be audited and is complete.
Agency’s Response: The City is currently in the process of hiring additional finance staff to address the grant(s)
requests for reimbursements and collecting the necessary information for the preparation of the Schedule of
Expenditures of Federal Awards. The corrective action plan for this will be implemented by year end 0224. The
responsible party for this finding is the finance director.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement Reporting
Award Period: July 1, 2021 to June 30, 2022
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the City did
not accurately complete a Schedule of Expenditures and Federal Awards for audit purposes. The Schedule of
Expenditures and Federal Awards did not indicate if the programs were directly funded or if they were
passed through by another entity.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal
Assistance Number and title, the award number and years, the name of the federal agency, and the name of
any applicable pass-through entities.
Cause: The City hasn’t had to create a Schedule of Federal Awards in prior years as they have just recently
started receiving federal funding and so they were not familiar with the process.
Effect: The City is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the City implement a system to ensure the City to implement
systems that ensures items needed to prepare the Schedule of Expenditure and Federal Awards be done in
the closing process so that when the audit starts the Schedule of Expenditure and Federal Awards is ready to
be audited and is complete.
Agency’s Response: The City is currently in the process of hiring additional finance staff to address the grant(s)
requests for reimbursements and collecting the necessary information for the preparation of the Schedule of
Expenditures of Federal Awards. The corrective action plan for this will be implemented by year end 0224. The
responsible party for this finding is the finance director.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement Reporting
Award Period: July 1, 2021 to June 30, 2022
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the City did
not accurately complete a Schedule of Expenditures and Federal Awards for audit purposes. The Schedule of
Expenditures and Federal Awards did not indicate if the programs were directly funded or if they were
passed through by another entity.
Criteria: OMB Uniform Guidance requires award identification to include, as applicable, the Federal
Assistance Number and title, the award number and years, the name of the federal agency, and the name of
any applicable pass-through entities.
Cause: The City hasn’t had to create a Schedule of Federal Awards in prior years as they have just recently
started receiving federal funding and so they were not familiar with the process.
Effect: The City is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the City implement a system to ensure the City to implement
systems that ensures items needed to prepare the Schedule of Expenditure and Federal Awards be done in
the closing process so that when the audit starts the Schedule of Expenditure and Federal Awards is ready to
be audited and is complete.
Agency’s Response: The City is currently in the process of hiring additional finance staff to address the grant(s)
requests for reimbursements and collecting the necessary information for the preparation of the Schedule of
Expenditures of Federal Awards. The corrective action plan for this will be implemented by year end 0224. The
responsible party for this finding is the finance director.
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement Reporting
Award Period: July 1, 2021 to June 30, 2022
Condition: The City’s fiscal year ended June 30, 2022, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR
Section 200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine
months after the end of the audit period.
Effect: The City is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The City experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the City should work to catch up the closing process in order
to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to
be submitted by the federal clearing house due date.
Agency’s Response: The City is immediately working to get current with the accounting processes that would enable
the timely performance of the annual financial audit. The City is in the process of hiring more finance staff to ensure
accounting data is captured accurately and timely. The corrective action plan will be implemented by year end 2024.
The responsible party for this finding is the finance director.
151
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement Reporting
Award Period: July 1, 2021 to June 30, 2022
Condition: The City’s fiscal year ended June 30, 2022, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR
Section 200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine
months after the end of the audit period.
Effect: The City is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The City experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the City should work to catch up the closing process in order
to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to
be submitted by the federal clearing house due date.
Agency’s Response: The City is immediately working to get current with the accounting processes that would enable
the timely performance of the annual financial audit. The City is in the process of hiring more finance staff to ensure
accounting data is captured accurately and timely. The corrective action plan will be implemented by year end 2024.
The responsible party for this finding is the finance director.
151
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement Reporting
Award Period: July 1, 2021 to June 30, 2022
Condition: The City’s fiscal year ended June 30, 2022, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR
Section 200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine
months after the end of the audit period.
Effect: The City is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The City experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the City should work to catch up the closing process in order
to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to
be submitted by the federal clearing house due date.
Agency’s Response: The City is immediately working to get current with the accounting processes that would enable
the timely performance of the annual financial audit. The City is in the process of hiring more finance staff to ensure
accounting data is captured accurately and timely. The corrective action plan will be implemented by year end 2024.
The responsible party for this finding is the finance director.
151
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement Reporting
Award Period: July 1, 2021 to June 30, 2022
Condition: The City’s fiscal year ended June 30, 2022, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR
Section 200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine
months after the end of the audit period.
Effect: The City is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The City experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the City should work to catch up the closing process in order
to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to
be submitted by the federal clearing house due date.
Agency’s Response: The City is immediately working to get current with the accounting processes that would enable
the timely performance of the annual financial audit. The City is in the process of hiring more finance staff to ensure
accounting data is captured accurately and timely. The corrective action plan will be implemented by year end 2024.
The responsible party for this finding is the finance director.
151
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement Reporting
Award Period: July 1, 2021 to June 30, 2022
Condition: The City’s fiscal year ended June 30, 2022, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR
Section 200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine
months after the end of the audit period.
Effect: The City is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The City experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the City should work to catch up the closing process in order
to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to
be submitted by the federal clearing house due date.
Agency’s Response: The City is immediately working to get current with the accounting processes that would enable
the timely performance of the annual financial audit. The City is in the process of hiring more finance staff to ensure
accounting data is captured accurately and timely. The corrective action plan will be implemented by year end 2024.
The responsible party for this finding is the finance director.
151
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement Reporting
Award Period: July 1, 2021 to June 30, 2022
Condition: The City’s fiscal year ended June 30, 2022, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period as required by 2 CFR
Section 200.50(c).
Criteria: The Uniform Guidance requires that the Single Audit reporting package be submitted within nine
months after the end of the audit period.
Effect: The City is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The City experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the City should work to catch up the closing process in order
to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to
be submitted by the federal clearing house due date.
Agency’s Response: The City is immediately working to get current with the accounting processes that would enable
the timely performance of the annual financial audit. The City is in the process of hiring more finance staff to ensure
accounting data is captured accurately and timely. The corrective action plan will be implemented by year end 2024.
The responsible party for this finding is the finance director.
151