Assistance Listing Program Title and Number: Lead Hazard Reduction Grant Program 14.900
Federal Agency: U.S. Department of Housing and Urban Development
Pass-through Entity: N/A
Award year: 2019
Criteria or specific requirement:
Under the Lead-Based Paint Hazard Reduction Grant Program Terms and Conditions issued by the U.S.
Department of Housing and Urban Development, Cities were required to submit an annual race and
ethnic data reporting form HUD-27061 covering the period from July 1, 2021 to June 30, 2022 by
January 10, 2023.
Condition:
Based on our testing of required quarterly and annual reports we determined the annual report was not
submitted as required.
Context:
There was one annual report required to be submitted during the audit period that was not filed. Other
required quarterly reporting was filed timely.
Cause:
City employees responsible for grant management and reporting missed the required submission of the
annual report. The City did not have sufficient internal controls in place to ensure all reports were filed as
required.
Effect:
The report should be submitted by the deadline. This results in non-compliance with certain provisions of
the reporting requirements of the program. This can result in the Federal government cancelling funding
of the program or denying eligible expenditures.
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.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
Assistance Listing Program Title and Number: Lead Hazard Reduction Grant Program 14.900
Federal Agency: U.S. Department of Housing and Urban Development
Pass-through Entity: N/A
Award year: 2019
Criteria or specific requirement:
Under the Lead-Based Paint Hazard Reduction Grant Program Terms and Conditions issued by the U.S.
Department of Housing and Urban Development, Cities were required to submit an annual race and
ethnic data reporting form HUD-27061 covering the period from July 1, 2021 to June 30, 2022 by
January 10, 2023.
Condition:
Based on our testing of required quarterly and annual reports we determined the annual report was not
submitted as required.
Context:
There was one annual report required to be submitted during the audit period that was not filed. Other
required quarterly reporting was filed timely.
Cause:
City employees responsible for grant management and reporting missed the required submission of the
annual report. The City did not have sufficient internal controls in place to ensure all reports were filed as
required.
Effect:
The report should be submitted by the deadline. This results in non-compliance with certain provisions of
the reporting requirements of the program. This can result in the Federal government cancelling funding
of the program or denying eligible expenditures.
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.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.
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,
2023 and June 30, 2022.
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.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022,
should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023,
respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late.
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form will likely be submitted after July 31, 2024.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors 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
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding.
Questioned Costs:
None
Repeat Finding:
No.