FAC Explorer

Audit 337575

FY End
2023-09-30
Total Expended
$28.65M
Findings
34
Programs
8
Organization: City of Biloxi (MS)
Year: 2023 Accepted: 2025-01-13
Auditor: Alexander Van Loon Sloan Levens & Favre PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
519084 2023-001 Significant Deficiency Yes P
519085 2023-001 Significant Deficiency Yes P
519086 2023-001 Significant Deficiency Yes P
519087 2023-001 Significant Deficiency Yes P
519088 2023-001 Significant Deficiency Yes P
519089 2023-001 Significant Deficiency Yes P
519090 2023-001 Significant Deficiency Yes P
519091 2023-001 Significant Deficiency Yes P
519092 2023-001 Significant Deficiency Yes P
519093 2023-001 Significant Deficiency Yes P
519094 2023-001 Significant Deficiency Yes P
519095 2023-001 Significant Deficiency Yes P
519096 2023-001 Significant Deficiency Yes P
519097 2023-001 Significant Deficiency Yes P
519098 2023-001 Significant Deficiency Yes P
519099 2023-001 Significant Deficiency Yes P
519100 2023-001 Significant Deficiency Yes P
1095526 2023-001 Significant Deficiency Yes P
1095527 2023-001 Significant Deficiency Yes P
1095528 2023-001 Significant Deficiency Yes P
1095529 2023-001 Significant Deficiency Yes P
1095530 2023-001 Significant Deficiency Yes P
1095531 2023-001 Significant Deficiency Yes P
1095532 2023-001 Significant Deficiency Yes P
1095533 2023-001 Significant Deficiency Yes P
1095534 2023-001 Significant Deficiency Yes P
1095535 2023-001 Significant Deficiency Yes P
1095536 2023-001 Significant Deficiency Yes P
1095537 2023-001 Significant Deficiency Yes P
1095538 2023-001 Significant Deficiency Yes P
1095539 2023-001 Significant Deficiency Yes P
1095540 2023-001 Significant Deficiency Yes P
1095541 2023-001 Significant Deficiency Yes P
1095542 2023-001 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
21.015 Resources and Ecosystems Sustainability, Tourist Opportunities, and Revived Economies of the Gulf Coast States $1.25M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $406,068 Yes 1
16.710 Public Safety Partnership and Community Policing Grants $278,713 - 0
97.044 Assistance to Firefighters Grant $66,839 - 0
97.067 Homeland Security Grant Program $63,210 - 0
14.218 Community Development Block Grants/entitlement Grants $49,114 - 0
20.205 Highway Planning and Construction $23,982 Yes 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $16,847 Yes 1

Contacts

Name Title Type
G2AVZFS51NK4 Diana Thornton Auditee
2284536230 Kim Marmalich Auditor
No contacts on file

Notes to SEFA

Title: Note 3 - Basis of Presentation Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. The cost principles are applied based on the period of expenditures. De Minimis Rate Used: Y Rate Explanation: The City of Biloxi, Mississippi has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of Biloxi, Mississippi under programs of the federal government for the year ended September 30, 2023 and is presented on the accrual basis of accounting. The information in this Schedule is presented in accordance with 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). Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City of Biloxi, Mississippi.
Title: Note 4 - Reconciliation of Grant Revenue Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. The cost principles are applied based on the period of expenditures. De Minimis Rate Used: Y Rate Explanation: The City of Biloxi, Mississippi has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The following reconciles the total expenditures of federal awards to grant revenue recognized in the statement of activities for the year ended September 30, 2023:

Finding Details

Finding 2023-001
Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional current year audit procedures related to implementation of new accounting standard GASB 96 - Subscription-based Technology Arrangements. Repeat Finding - This is a repeat finding. Recommendation - We recommend City continue efforts to improve processes to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Finding 2023-001
Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional current year audit procedures related to implementation of new accounting standard GASB 96 - Subscription-based Technology Arrangements. Repeat Finding - This is a repeat finding. Recommendation - We recommend City continue efforts to improve processes to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Finding 2023-001
Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional current year audit procedures related to implementation of new accounting standard GASB 96 - Subscription-based Technology Arrangements. Repeat Finding - This is a repeat finding. Recommendation - We recommend City continue efforts to improve processes to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Finding 2023-001
Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional current year audit procedures related to implementation of new accounting standard GASB 96 - Subscription-based Technology Arrangements. Repeat Finding - This is a repeat finding. Recommendation - We recommend City continue efforts to improve processes to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Finding 2023-001
Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional current year audit procedures related to implementation of new accounting standard GASB 96 - Subscription-based Technology Arrangements. Repeat Finding - This is a repeat finding. Recommendation - We recommend City continue efforts to improve processes to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Finding 2023-001
Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional current year audit procedures related to implementation of new accounting standard GASB 96 - Subscription-based Technology Arrangements. Repeat Finding - This is a repeat finding. Recommendation - We recommend City continue efforts to improve processes to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Finding 2023-001
Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional current year audit procedures related to implementation of new accounting standard GASB 96 - Subscription-based Technology Arrangements. Repeat Finding - This is a repeat finding. Recommendation - We recommend City continue efforts to improve processes to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Finding 2023-001
Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional current year audit procedures related to implementation of new accounting standard GASB 96 - Subscription-based Technology Arrangements. Repeat Finding - This is a repeat finding. Recommendation - We recommend City continue efforts to improve processes to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Finding 2023-001
Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional current year audit procedures related to implementation of new accounting standard GASB 96 - Subscription-based Technology Arrangements. Repeat Finding - This is a repeat finding. Recommendation - We recommend City continue efforts to improve processes to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Finding 2023-001
Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional current year audit procedures related to implementation of new accounting standard GASB 96 - Subscription-based Technology Arrangements. Repeat Finding - This is a repeat finding. Recommendation - We recommend City continue efforts to improve processes to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Finding 2023-001
Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional current year audit procedures related to implementation of new accounting standard GASB 96 - Subscription-based Technology Arrangements. Repeat Finding - This is a repeat finding. Recommendation - We recommend City continue efforts to improve processes to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Finding 2023-001
Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional current year audit procedures related to implementation of new accounting standard GASB 96 - Subscription-based Technology Arrangements. Repeat Finding - This is a repeat finding. Recommendation - We recommend City continue efforts to improve processes to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Finding 2023-001
Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional current year audit procedures related to implementation of new accounting standard GASB 96 - Subscription-based Technology Arrangements. Repeat Finding - This is a repeat finding. Recommendation - We recommend City continue efforts to improve processes to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Finding 2023-001
Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional current year audit procedures related to implementation of new accounting standard GASB 96 - Subscription-based Technology Arrangements. Repeat Finding - This is a repeat finding. Recommendation - We recommend City continue efforts to improve processes to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Finding 2023-001
Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional current year audit procedures related to implementation of new accounting standard GASB 96 - Subscription-based Technology Arrangements. Repeat Finding - This is a repeat finding. Recommendation - We recommend City continue efforts to improve processes to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Finding 2023-001
Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional current year audit procedures related to implementation of new accounting standard GASB 96 - Subscription-based Technology Arrangements. Repeat Finding - This is a repeat finding. Recommendation - We recommend City continue efforts to improve processes to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Finding 2023-001
Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional current year audit procedures related to implementation of new accounting standard GASB 96 - Subscription-based Technology Arrangements. Repeat Finding - This is a repeat finding. Recommendation - We recommend City continue efforts to improve processes to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Finding 2023-001
Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional current year audit procedures related to implementation of new accounting standard GASB 96 - Subscription-based Technology Arrangements. Repeat Finding - This is a repeat finding. Recommendation - We recommend City continue efforts to improve processes to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Finding 2023-001
Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional current year audit procedures related to implementation of new accounting standard GASB 96 - Subscription-based Technology Arrangements. Repeat Finding - This is a repeat finding. Recommendation - We recommend City continue efforts to improve processes to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Finding 2023-001
Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional current year audit procedures related to implementation of new accounting standard GASB 96 - Subscription-based Technology Arrangements. Repeat Finding - This is a repeat finding. Recommendation - We recommend City continue efforts to improve processes to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Finding 2023-001
Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional current year audit procedures related to implementation of new accounting standard GASB 96 - Subscription-based Technology Arrangements. Repeat Finding - This is a repeat finding. Recommendation - We recommend City continue efforts to improve processes to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Finding 2023-001
Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional current year audit procedures related to implementation of new accounting standard GASB 96 - Subscription-based Technology Arrangements. Repeat Finding - This is a repeat finding. Recommendation - We recommend City continue efforts to improve processes to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Finding 2023-001
Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional current year audit procedures related to implementation of new accounting standard GASB 96 - Subscription-based Technology Arrangements. Repeat Finding - This is a repeat finding. Recommendation - We recommend City continue efforts to improve processes to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Finding 2023-001
Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional current year audit procedures related to implementation of new accounting standard GASB 96 - Subscription-based Technology Arrangements. Repeat Finding - This is a repeat finding. Recommendation - We recommend City continue efforts to improve processes to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Finding 2023-001
Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional current year audit procedures related to implementation of new accounting standard GASB 96 - Subscription-based Technology Arrangements. Repeat Finding - This is a repeat finding. Recommendation - We recommend City continue efforts to improve processes to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Finding 2023-001
Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional current year audit procedures related to implementation of new accounting standard GASB 96 - Subscription-based Technology Arrangements. Repeat Finding - This is a repeat finding. Recommendation - We recommend City continue efforts to improve processes to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Finding 2023-001
Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional current year audit procedures related to implementation of new accounting standard GASB 96 - Subscription-based Technology Arrangements. Repeat Finding - This is a repeat finding. Recommendation - We recommend City continue efforts to improve processes to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Finding 2023-001
Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional current year audit procedures related to implementation of new accounting standard GASB 96 - Subscription-based Technology Arrangements. Repeat Finding - This is a repeat finding. Recommendation - We recommend City continue efforts to improve processes to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Finding 2023-001
Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional current year audit procedures related to implementation of new accounting standard GASB 96 - Subscription-based Technology Arrangements. Repeat Finding - This is a repeat finding. Recommendation - We recommend City continue efforts to improve processes to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Finding 2023-001
Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional current year audit procedures related to implementation of new accounting standard GASB 96 - Subscription-based Technology Arrangements. Repeat Finding - This is a repeat finding. Recommendation - We recommend City continue efforts to improve processes to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Finding 2023-001
Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional current year audit procedures related to implementation of new accounting standard GASB 96 - Subscription-based Technology Arrangements. Repeat Finding - This is a repeat finding. Recommendation - We recommend City continue efforts to improve processes to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Finding 2023-001
Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional current year audit procedures related to implementation of new accounting standard GASB 96 - Subscription-based Technology Arrangements. Repeat Finding - This is a repeat finding. Recommendation - We recommend City continue efforts to improve processes to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Finding 2023-001
Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional current year audit procedures related to implementation of new accounting standard GASB 96 - Subscription-based Technology Arrangements. Repeat Finding - This is a repeat finding. Recommendation - We recommend City continue efforts to improve processes to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Finding 2023-001
Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional current year audit procedures related to implementation of new accounting standard GASB 96 - Subscription-based Technology Arrangements. Repeat Finding - This is a repeat finding. Recommendation - We recommend City continue efforts to improve processes to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.