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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, Single Audit package.
Finding 2022-004: Significant Deficiency and Noncompliance Finding, Reporting- Special
Reporting
Assistance Listing Program Title and Number: Coronavirus State and Local Fiscal Recovery
Funds
Federal Agency: Department of Treasury
Pass-through Entity: N/A
Award year: 2022
Criteria or specific requirement:
Cities were required to submit a one-time interim report with expenditures by Expenditure
Category covering the period from March 3 to July 31, 2021, by August 31, 2021. The initial
quarterly Project and Expenditure Report covered three calendar quarters from March 3, 2021 to
December 31, 2021, and was required to be submitted to Treasury by January 31, 2022. The
subsequent quarterly reports will cover one calendar quarter and must be submitted to Treasury
by the last day of the month following the end of the period covered.
Condition:
The interim report and 2 Project and Expenditure Reports were not submitted as required.
Cause:
Grant management and reporting is not fully centralized within the City and there was turnover in
the grant administrator position. The City did not have sufficient internal controls in place to
ensure the reports were filed.
Effect:
The progress reports should be submitted by the deadline. This results in non-compliance with
the Reporting requirements of the program. This can result in the Federal government cancelling
funding of the program or denying eligible expenditures.
Prevalence:
There was 1 interim report and 3 project and expenditure reports required to be submitted during
the audit period. Only one project and expenditure reports was submitted.
Questioned Cost:
None
Repeating Finding:
No.
Recommendation
We recommend that the City implement controls to ensure all compliance requirements are
complied with as well as contact the grantor about whether or not the delinquent reports should
still be filed.
Views of Responsible Officials:
Management agrees with the finding.
Finding 2022-005 – Significant Deficiency, Procurement and Suspension, and Debarment -
Internal Control over Verification Against the System for Award Management (“SAM”)
Assistance Listing Program Title and Number: Coronavirus State and Local Fiscal Recovery
21.027
Federal Agency: Department of Treasury
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 seven out of seven of 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 occurred or that no issues were
noted as a result of performing the verification procedures.
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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, 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 years
ended June 30, 2022 and June 30, 2021.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2022 and June 30, 2021,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2023 and
September 30, 2022, respectfully. The City missed the filing deadlines, making the filings for 2022
and 2021 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
and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance,
expanding the scope and cost of the single audit.
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 and 2021, Single Audit package.
Finding 2022-004: Significant Deficiency and Noncompliance Finding, Reporting- Special
Reporting
Assistance Listing Program Title and Number: Coronavirus State and Local Fiscal Recovery
Funds
Federal Agency: Department of Treasury
Pass-through Entity: N/A
Award year: 2022
Criteria or specific requirement:
Cities were required to submit a one-time interim report with expenditures by Expenditure
Category covering the period from March 3 to July 31, 2021, by August 31, 2021. The initial
quarterly Project and Expenditure Report covered three calendar quarters from March 3, 2021 to
December 31, 2021, and was required to be submitted to Treasury by January 31, 2022. The
subsequent quarterly reports will cover one calendar quarter and must be submitted to Treasury
by the last day of the month following the end of the period covered.
Condition:
The interim report and 2 Project and Expenditure Reports were not submitted as required.
Cause:
Grant management and reporting is not fully centralized within the City and there was turnover in
the grant administrator position. The City did not have sufficient internal controls in place to
ensure the reports were filed.
Effect:
The progress reports should be submitted by the deadline. This results in non-compliance with
the Reporting requirements of the program. This can result in the Federal government cancelling
funding of the program or denying eligible expenditures.
Prevalence:
There was 1 interim report and 3 project and expenditure reports required to be submitted during
the audit period. Only one project and expenditure reports was submitted.
Questioned Cost:
None
Repeating Finding:
No.
Recommendation
We recommend that the City implement controls to ensure all compliance requirements are
complied with as well as contact the grantor about whether or not the delinquent reports should
still be filed.
Views of Responsible Officials:
Management agrees with the finding.
Finding 2022-005 – Significant Deficiency, Procurement and Suspension, and Debarment -
Internal Control over Verification Against the System for Award Management (“SAM”)
Assistance Listing Program Title and Number: Coronavirus State and Local Fiscal Recovery
21.027
Federal Agency: Department of Treasury
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 seven out of seven of 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 occurred or that no issues were
noted as a result of performing the verification procedures.
Views of Responsible Officials:
Management agrees with the finding.