Criteria: The requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the City of Homewood, Alabama to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end.
Condition: The federal reporting deadline for the City of Homewood, Alabama’s Single Audit Reporting Package for the year ended September 30, 2023 was June 30, 2024; however, the City did not issue its Single Audit until after that date.
Cause and effect: The late completion of the City of Homewood, Alabama’s single audit is due to the delays in obtaining information necessary to perform testing, which extended the completion date of the single audit and resulted in the late submission of the City’s Single Audit Reporting Package. The late submission of the Single Audit Reporting Package shows a significant deficiency in the City of Homewood, Alabama’s internal control.
Recommendation: The City of Homewood, Alabama should strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after its fiscal year end.
View of responsible officials: The City of Homewood, Alabama will strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end for all future funds received from the federal government.
Criteria: The requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the City of Homewood, Alabama to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end.
Condition: The federal reporting deadline for the City of Homewood, Alabama’s Single Audit Reporting Package for the year ended September 30, 2023 was June 30, 2024; however, the City did not issue its Single Audit until after that date.
Cause and effect: The late completion of the City of Homewood, Alabama’s single audit is due to the delays in obtaining information necessary to perform testing, which extended the completion date of the single audit and resulted in the late submission of the City’s Single Audit Reporting Package. The late submission of the Single Audit Reporting Package shows a significant deficiency in the City of Homewood, Alabama’s internal control.
Recommendation: The City of Homewood, Alabama should strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after its fiscal year end.
View of responsible officials: The City of Homewood, Alabama will strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end for all future funds received from the federal government.
Criteria: The requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the City of Homewood, Alabama to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end.
Condition: The federal reporting deadline for the City of Homewood, Alabama’s Single Audit Reporting Package for the year ended September 30, 2023 was June 30, 2024; however, the City did not issue its Single Audit until after that date.
Cause and effect: The late completion of the City of Homewood, Alabama’s single audit is due to the delays in obtaining information necessary to perform testing, which extended the completion date of the single audit and resulted in the late submission of the City’s Single Audit Reporting Package. The late submission of the Single Audit Reporting Package shows a significant deficiency in the City of Homewood, Alabama’s internal control.
Recommendation: The City of Homewood, Alabama should strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after its fiscal year end.
View of responsible officials: The City of Homewood, Alabama will strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end for all future funds received from the federal government.
Criteria: The requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the City of Homewood, Alabama to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end.
Condition: The federal reporting deadline for the City of Homewood, Alabama’s Single Audit Reporting Package for the year ended September 30, 2023 was June 30, 2024; however, the City did not issue its Single Audit until after that date.
Cause and effect: The late completion of the City of Homewood, Alabama’s single audit is due to the delays in obtaining information necessary to perform testing, which extended the completion date of the single audit and resulted in the late submission of the City’s Single Audit Reporting Package. The late submission of the Single Audit Reporting Package shows a significant deficiency in the City of Homewood, Alabama’s internal control.
Recommendation: The City of Homewood, Alabama should strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after its fiscal year end.
View of responsible officials: The City of Homewood, Alabama will strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end for all future funds received from the federal government.
Criteria: The requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the City of Homewood, Alabama to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end.
Condition: The federal reporting deadline for the City of Homewood, Alabama’s Single Audit Reporting Package for the year ended September 30, 2023 was June 30, 2024; however, the City did not issue its Single Audit until after that date.
Cause and effect: The late completion of the City of Homewood, Alabama’s single audit is due to the delays in obtaining information necessary to perform testing, which extended the completion date of the single audit and resulted in the late submission of the City’s Single Audit Reporting Package. The late submission of the Single Audit Reporting Package shows a significant deficiency in the City of Homewood, Alabama’s internal control.
Recommendation: The City of Homewood, Alabama should strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after its fiscal year end.
View of responsible officials: The City of Homewood, Alabama will strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end for all future funds received from the federal government.
Criteria: The requirements of Title 2 U.S. Code of Federal Regulations Part 180, OMB Guidelines to Agencies on Government-Wide Debarment and Suspension state that when you enter into a covered transaction with another person or entity, you must verify that the person or entity with whom you intend to do business is not excluded or disqualified.
Condition: The City of Homewood, Alabama did not have adequate controls in place to ensure that person or entities were not suspended or debarred.
Cause and effect: The City of Homewood, Alabama lacks the policies and procedures concerning the process of determining if a person or entity is suspended or debarred. The lack of such policies and procedures for suspension and debarment could result in contracts with suspended or debarred vendors.
Recommendation: The City of Homewood, Alabama should adopt policies and procedures and improve controls necessary to ensure there is evidence of review of suspended or debarred vendors is included with bid-contract documents.
View of responsible officials: The City of Homewood, Alabama has plans to revise its policies and procedures for federal award programs to include procedures related to suspension and debarment.
Criteria: The requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the City of Homewood, Alabama to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end.
Condition: The federal reporting deadline for the City of Homewood, Alabama’s Single Audit Reporting Package for the year ended September 30, 2023 was June 30, 2024; however, the City did not issue its Single Audit until after that date.
Cause and effect: The late completion of the City of Homewood, Alabama’s single audit is due to the delays in obtaining information necessary to perform testing, which extended the completion date of the single audit and resulted in the late submission of the City’s Single Audit Reporting Package. The late submission of the Single Audit Reporting Package shows a significant deficiency in the City of Homewood, Alabama’s internal control.
Recommendation: The City of Homewood, Alabama should strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after its fiscal year end.
View of responsible officials: The City of Homewood, Alabama will strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end for all future funds received from the federal government.
Criteria: The requirements of Title 2 U.S. Code of Federal Regulations Part 180, OMB Guidelines to Agencies on Government-Wide Debarment and Suspension state that when you enter into a covered transaction with another person or entity, you must verify that the person or entity with whom you intend to do business is not excluded or disqualified.
Condition: The City of Homewood, Alabama did not have adequate controls in place to ensure that person or entities were not suspended or debarred.
Cause and effect: The City of Homewood, Alabama lacks the policies and procedures concerning the process of determining if a person or entity is suspended or debarred. The lack of such policies and procedures for suspension and debarment could result in contracts with suspended or debarred vendors.
Recommendation: The City of Homewood, Alabama should adopt policies and procedures and improve controls necessary to ensure there is evidence of review of suspended or debarred vendors is included with bid-contract documents.
View of responsible officials: The City of Homewood, Alabama has plans to revise its policies and procedures for federal award programs to include procedures related to suspension and debarment.
Criteria: The Compliance and Reporting Guidance for the Coronavirus State and Local Fiscal Recovery Funds, all recipients are required to submit Project and Expenditure Reports. The City of Homewood is considered a nonentitlement unit and is therefore required to submit reports on an annual basis and must be submitted to the Department of Treasury by April 30th of each year.
Condition: The City of Homewood, Alabama did not submit their Project and Expenditure Report that was due on April 30, 2023.
Cause and effect: The late submission of the Project and Expenditure Report is due to turnover at the City of Homewood, Alabama; as well as the fact that adequate internal controls were not established to make sure this report was filed on time. The late submission of the Project and Expenditures Report shows a significant deficiency in the City of Homewood, Alabama’s internal control structure.
Recommendation: The City of Homewood, Alabama should strive to submit their Project and Expenditure Report annually by the due date of April 30th each year.
View of Responsible Officials: The City of Homewood, Alabama is in the process of submitting their Project and Expenditure Report to the Department of Treasury that was due on April 30, 2023.
Criteria: The requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the City of Homewood, Alabama to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end.
Condition: The federal reporting deadline for the City of Homewood, Alabama’s Single Audit Reporting Package for the year ended September 30, 2023 was June 30, 2024; however, the City did not issue its Single Audit until after that date.
Cause and effect: The late completion of the City of Homewood, Alabama’s single audit is due to the delays in obtaining information necessary to perform testing, which extended the completion date of the single audit and resulted in the late submission of the City’s Single Audit Reporting Package. The late submission of the Single Audit Reporting Package shows a significant deficiency in the City of Homewood, Alabama’s internal control.
Recommendation: The City of Homewood, Alabama should strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after its fiscal year end.
View of responsible officials: The City of Homewood, Alabama will strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end for all future funds received from the federal government.
Criteria: The requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the City of Homewood, Alabama to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end.
Condition: The federal reporting deadline for the City of Homewood, Alabama’s Single Audit Reporting Package for the year ended September 30, 2023 was June 30, 2024; however, the City did not issue its Single Audit until after that date.
Cause and effect: The late completion of the City of Homewood, Alabama’s single audit is due to the delays in obtaining information necessary to perform testing, which extended the completion date of the single audit and resulted in the late submission of the City’s Single Audit Reporting Package. The late submission of the Single Audit Reporting Package shows a significant deficiency in the City of Homewood, Alabama’s internal control.
Recommendation: The City of Homewood, Alabama should strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after its fiscal year end.
View of responsible officials: The City of Homewood, Alabama will strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end for all future funds received from the federal government.
Criteria: The requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the City of Homewood, Alabama to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end.
Condition: The federal reporting deadline for the City of Homewood, Alabama’s Single Audit Reporting Package for the year ended September 30, 2023 was June 30, 2024; however, the City did not issue its Single Audit until after that date.
Cause and effect: The late completion of the City of Homewood, Alabama’s single audit is due to the delays in obtaining information necessary to perform testing, which extended the completion date of the single audit and resulted in the late submission of the City’s Single Audit Reporting Package. The late submission of the Single Audit Reporting Package shows a significant deficiency in the City of Homewood, Alabama’s internal control.
Recommendation: The City of Homewood, Alabama should strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after its fiscal year end.
View of responsible officials: The City of Homewood, Alabama will strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end for all future funds received from the federal government.
Criteria: The requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the City of Homewood, Alabama to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end.
Condition: The federal reporting deadline for the City of Homewood, Alabama’s Single Audit Reporting Package for the year ended September 30, 2023 was June 30, 2024; however, the City did not issue its Single Audit until after that date.
Cause and effect: The late completion of the City of Homewood, Alabama’s single audit is due to the delays in obtaining information necessary to perform testing, which extended the completion date of the single audit and resulted in the late submission of the City’s Single Audit Reporting Package. The late submission of the Single Audit Reporting Package shows a significant deficiency in the City of Homewood, Alabama’s internal control.
Recommendation: The City of Homewood, Alabama should strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after its fiscal year end.
View of responsible officials: The City of Homewood, Alabama will strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end for all future funds received from the federal government.
Criteria: The requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the City of Homewood, Alabama to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end.
Condition: The federal reporting deadline for the City of Homewood, Alabama’s Single Audit Reporting Package for the year ended September 30, 2023 was June 30, 2024; however, the City did not issue its Single Audit until after that date.
Cause and effect: The late completion of the City of Homewood, Alabama’s single audit is due to the delays in obtaining information necessary to perform testing, which extended the completion date of the single audit and resulted in the late submission of the City’s Single Audit Reporting Package. The late submission of the Single Audit Reporting Package shows a significant deficiency in the City of Homewood, Alabama’s internal control.
Recommendation: The City of Homewood, Alabama should strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after its fiscal year end.
View of responsible officials: The City of Homewood, Alabama will strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end for all future funds received from the federal government.
Criteria: The requirements of Title 2 U.S. Code of Federal Regulations Part 180, OMB Guidelines to Agencies on Government-Wide Debarment and Suspension state that when you enter into a covered transaction with another person or entity, you must verify that the person or entity with whom you intend to do business is not excluded or disqualified.
Condition: The City of Homewood, Alabama did not have adequate controls in place to ensure that person or entities were not suspended or debarred.
Cause and effect: The City of Homewood, Alabama lacks the policies and procedures concerning the process of determining if a person or entity is suspended or debarred. The lack of such policies and procedures for suspension and debarment could result in contracts with suspended or debarred vendors.
Recommendation: The City of Homewood, Alabama should adopt policies and procedures and improve controls necessary to ensure there is evidence of review of suspended or debarred vendors is included with bid-contract documents.
View of responsible officials: The City of Homewood, Alabama has plans to revise its policies and procedures for federal award programs to include procedures related to suspension and debarment.
Criteria: The requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the City of Homewood, Alabama to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end.
Condition: The federal reporting deadline for the City of Homewood, Alabama’s Single Audit Reporting Package for the year ended September 30, 2023 was June 30, 2024; however, the City did not issue its Single Audit until after that date.
Cause and effect: The late completion of the City of Homewood, Alabama’s single audit is due to the delays in obtaining information necessary to perform testing, which extended the completion date of the single audit and resulted in the late submission of the City’s Single Audit Reporting Package. The late submission of the Single Audit Reporting Package shows a significant deficiency in the City of Homewood, Alabama’s internal control.
Recommendation: The City of Homewood, Alabama should strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after its fiscal year end.
View of responsible officials: The City of Homewood, Alabama will strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end for all future funds received from the federal government.
Criteria: The requirements of Title 2 U.S. Code of Federal Regulations Part 180, OMB Guidelines to Agencies on Government-Wide Debarment and Suspension state that when you enter into a covered transaction with another person or entity, you must verify that the person or entity with whom you intend to do business is not excluded or disqualified.
Condition: The City of Homewood, Alabama did not have adequate controls in place to ensure that person or entities were not suspended or debarred.
Cause and effect: The City of Homewood, Alabama lacks the policies and procedures concerning the process of determining if a person or entity is suspended or debarred. The lack of such policies and procedures for suspension and debarment could result in contracts with suspended or debarred vendors.
Recommendation: The City of Homewood, Alabama should adopt policies and procedures and improve controls necessary to ensure there is evidence of review of suspended or debarred vendors is included with bid-contract documents.
View of responsible officials: The City of Homewood, Alabama has plans to revise its policies and procedures for federal award programs to include procedures related to suspension and debarment.
Criteria: The Compliance and Reporting Guidance for the Coronavirus State and Local Fiscal Recovery Funds, all recipients are required to submit Project and Expenditure Reports. The City of Homewood is considered a nonentitlement unit and is therefore required to submit reports on an annual basis and must be submitted to the Department of Treasury by April 30th of each year.
Condition: The City of Homewood, Alabama did not submit their Project and Expenditure Report that was due on April 30, 2023.
Cause and effect: The late submission of the Project and Expenditure Report is due to turnover at the City of Homewood, Alabama; as well as the fact that adequate internal controls were not established to make sure this report was filed on time. The late submission of the Project and Expenditures Report shows a significant deficiency in the City of Homewood, Alabama’s internal control structure.
Recommendation: The City of Homewood, Alabama should strive to submit their Project and Expenditure Report annually by the due date of April 30th each year.
View of Responsible Officials: The City of Homewood, Alabama is in the process of submitting their Project and Expenditure Report to the Department of Treasury that was due on April 30, 2023.