Audit 341066

FY End
2023-09-30
Total Expended
$1.24M
Findings
18
Programs
5
Organization: City of Lake Worth Beach (FL)
Year: 2023 Accepted: 2025-02-03
Auditor: Rsm US LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
521118 2023-002 Significant Deficiency Yes L
521119 2023-002 Significant Deficiency Yes L
521120 2023-002 Significant Deficiency Yes L
521121 2023-002 Significant Deficiency Yes L
521122 2023-002 Significant Deficiency Yes L
521123 2023-002 Significant Deficiency Yes L
521124 2023-002 Significant Deficiency Yes L
521125 2023-002 Significant Deficiency Yes L
521126 2023-002 Significant Deficiency Yes L
1097560 2023-002 Significant Deficiency Yes L
1097561 2023-002 Significant Deficiency Yes L
1097562 2023-002 Significant Deficiency Yes L
1097563 2023-002 Significant Deficiency Yes L
1097564 2023-002 Significant Deficiency Yes L
1097565 2023-002 Significant Deficiency Yes L
1097566 2023-002 Significant Deficiency Yes L
1097567 2023-002 Significant Deficiency Yes L
1097568 2023-002 Significant Deficiency Yes L

Contacts

Name Title Type
GKQ1QGJPEVC7 Yannick Ngendahayo Auditee
5615337309 Brett Friedman Auditor
No contacts on file

Notes to SEFA

Title: General and Basis of Presentation Accounting Policies: Expenditures reported on the Schedules are reported using the modified accrual basis of accounting for expenditures accounted for in the governmental funds and on the accrual basis of accounting for expenses in the proprietary fund types, which are described in Note 1 to the City’s basic financial statements. Such expenditures/expenses are recognized following the cost principles contained in the Uniform Guidance and Chapter 10.550, wherein certain types of expenditures/expenses are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedules of Expenditures of Federal Awards and State Financial Assistance (the Schedules) includes the federal award and state financial assistance activity of all federal awards and state financial assistance projects of the City of Lake Worth Beach, Florida (the City) for the year ended September 30, 2023. The information in the Schedules are 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) and Chapter 10.550, Rules of the Auditor General of the State of Florida (Chapter 10.550). Because the Schedules present only a selected portion of the operations of the City, they are not intended to and do not present the financial position, changes in fund balance/net positions, or cash flows of the City.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedules are reported using the modified accrual basis of accounting for expenditures accounted for in the governmental funds and on the accrual basis of accounting for expenses in the proprietary fund types, which are described in Note 1 to the City’s basic financial statements. Such expenditures/expenses are recognized following the cost principles contained in the Uniform Guidance and Chapter 10.550, wherein certain types of expenditures/expenses are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the Schedules are reported using the modified accrual basis of accounting for expenditures accounted for in the governmental funds and on the accrual basis of accounting for expenses in the proprietary fund types, which are described in Note 1 to the City’s basic financial statements. Such expenditures/expenses are recognized following the cost principles contained in the Uniform Guidance and Chapter 10.550, wherein certain types of expenditures/expenses are not allowable or are limited as to reimbursement.
Title: Subrecipient Awards Accounting Policies: Expenditures reported on the Schedules are reported using the modified accrual basis of accounting for expenditures accounted for in the governmental funds and on the accrual basis of accounting for expenses in the proprietary fund types, which are described in Note 1 to the City’s basic financial statements. Such expenditures/expenses are recognized following the cost principles contained in the Uniform Guidance and Chapter 10.550, wherein certain types of expenditures/expenses are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Of the federal awards and state financial assistance presented in the Schedules, the City did not provide any amounts to subrecipients.
Title: Indirect Cost Rate Accounting Policies: Expenditures reported on the Schedules are reported using the modified accrual basis of accounting for expenditures accounted for in the governmental funds and on the accrual basis of accounting for expenses in the proprietary fund types, which are described in Note 1 to the City’s basic financial statements. Such expenditures/expenses are recognized following the cost principles contained in the Uniform Guidance and Chapter 10.550, wherein certain types of expenditures/expenses are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The City has not elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Criteria: Uniform Guidance requires that the City’s annual audit package and data collection form are required to be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the years ended September 30, 2023 and 2022, were not submitted timely to the federal audit clearinghouse. Cause: Employee turnover at the City delayed the completion of the City’s annual audits. Context: See “Condition” above. Possible or Known Effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner resulted in the auditee being a high-risk auditee for fiscal years 2023 and 2024. This could also result in a loss of future grant funding. Questioned costs: None Identification as a repeat finding, if applicable: Repeat of finding IC 2022-002 Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis. Views of Responsible Officials and Planned Corrective Action: Management accepts the finding and recommendation. During fiscal year 2023, the finance department hired additional personnel to assist with the completion of the year-end closing processes and procedures. We have discussed with employees the importance of timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis
Criteria: Uniform Guidance requires that the City’s annual audit package and data collection form are required to be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the years ended September 30, 2023 and 2022, were not submitted timely to the federal audit clearinghouse. Cause: Employee turnover at the City delayed the completion of the City’s annual audits. Context: See “Condition” above. Possible or Known Effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner resulted in the auditee being a high-risk auditee for fiscal years 2023 and 2024. This could also result in a loss of future grant funding. Questioned costs: None Identification as a repeat finding, if applicable: Repeat of finding IC 2022-002 Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis. Views of Responsible Officials and Planned Corrective Action: Management accepts the finding and recommendation. During fiscal year 2023, the finance department hired additional personnel to assist with the completion of the year-end closing processes and procedures. We have discussed with employees the importance of timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis
Criteria: Uniform Guidance requires that the City’s annual audit package and data collection form are required to be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the years ended September 30, 2023 and 2022, were not submitted timely to the federal audit clearinghouse. Cause: Employee turnover at the City delayed the completion of the City’s annual audits. Context: See “Condition” above. Possible or Known Effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner resulted in the auditee being a high-risk auditee for fiscal years 2023 and 2024. This could also result in a loss of future grant funding. Questioned costs: None Identification as a repeat finding, if applicable: Repeat of finding IC 2022-002 Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis. Views of Responsible Officials and Planned Corrective Action: Management accepts the finding and recommendation. During fiscal year 2023, the finance department hired additional personnel to assist with the completion of the year-end closing processes and procedures. We have discussed with employees the importance of timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis
Criteria: Uniform Guidance requires that the City’s annual audit package and data collection form are required to be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the years ended September 30, 2023 and 2022, were not submitted timely to the federal audit clearinghouse. Cause: Employee turnover at the City delayed the completion of the City’s annual audits. Context: See “Condition” above. Possible or Known Effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner resulted in the auditee being a high-risk auditee for fiscal years 2023 and 2024. This could also result in a loss of future grant funding. Questioned costs: None Identification as a repeat finding, if applicable: Repeat of finding IC 2022-002 Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis. Views of Responsible Officials and Planned Corrective Action: Management accepts the finding and recommendation. During fiscal year 2023, the finance department hired additional personnel to assist with the completion of the year-end closing processes and procedures. We have discussed with employees the importance of timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis
Criteria: Uniform Guidance requires that the City’s annual audit package and data collection form are required to be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the years ended September 30, 2023 and 2022, were not submitted timely to the federal audit clearinghouse. Cause: Employee turnover at the City delayed the completion of the City’s annual audits. Context: See “Condition” above. Possible or Known Effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner resulted in the auditee being a high-risk auditee for fiscal years 2023 and 2024. This could also result in a loss of future grant funding. Questioned costs: None Identification as a repeat finding, if applicable: Repeat of finding IC 2022-002 Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis. Views of Responsible Officials and Planned Corrective Action: Management accepts the finding and recommendation. During fiscal year 2023, the finance department hired additional personnel to assist with the completion of the year-end closing processes and procedures. We have discussed with employees the importance of timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis
Criteria: Uniform Guidance requires that the City’s annual audit package and data collection form are required to be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the years ended September 30, 2023 and 2022, were not submitted timely to the federal audit clearinghouse. Cause: Employee turnover at the City delayed the completion of the City’s annual audits. Context: See “Condition” above. Possible or Known Effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner resulted in the auditee being a high-risk auditee for fiscal years 2023 and 2024. This could also result in a loss of future grant funding. Questioned costs: None Identification as a repeat finding, if applicable: Repeat of finding IC 2022-002 Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis. Views of Responsible Officials and Planned Corrective Action: Management accepts the finding and recommendation. During fiscal year 2023, the finance department hired additional personnel to assist with the completion of the year-end closing processes and procedures. We have discussed with employees the importance of timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis
Criteria: Uniform Guidance requires that the City’s annual audit package and data collection form are required to be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the years ended September 30, 2023 and 2022, were not submitted timely to the federal audit clearinghouse. Cause: Employee turnover at the City delayed the completion of the City’s annual audits. Context: See “Condition” above. Possible or Known Effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner resulted in the auditee being a high-risk auditee for fiscal years 2023 and 2024. This could also result in a loss of future grant funding. Questioned costs: None Identification as a repeat finding, if applicable: Repeat of finding IC 2022-002 Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis. Views of Responsible Officials and Planned Corrective Action: Management accepts the finding and recommendation. During fiscal year 2023, the finance department hired additional personnel to assist with the completion of the year-end closing processes and procedures. We have discussed with employees the importance of timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis
Criteria: Uniform Guidance requires that the City’s annual audit package and data collection form are required to be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the years ended September 30, 2023 and 2022, were not submitted timely to the federal audit clearinghouse. Cause: Employee turnover at the City delayed the completion of the City’s annual audits. Context: See “Condition” above. Possible or Known Effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner resulted in the auditee being a high-risk auditee for fiscal years 2023 and 2024. This could also result in a loss of future grant funding. Questioned costs: None Identification as a repeat finding, if applicable: Repeat of finding IC 2022-002 Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis. Views of Responsible Officials and Planned Corrective Action: Management accepts the finding and recommendation. During fiscal year 2023, the finance department hired additional personnel to assist with the completion of the year-end closing processes and procedures. We have discussed with employees the importance of timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis
Criteria: Uniform Guidance requires that the City’s annual audit package and data collection form are required to be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the years ended September 30, 2023 and 2022, were not submitted timely to the federal audit clearinghouse. Cause: Employee turnover at the City delayed the completion of the City’s annual audits. Context: See “Condition” above. Possible or Known Effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner resulted in the auditee being a high-risk auditee for fiscal years 2023 and 2024. This could also result in a loss of future grant funding. Questioned costs: None Identification as a repeat finding, if applicable: Repeat of finding IC 2022-002 Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis. Views of Responsible Officials and Planned Corrective Action: Management accepts the finding and recommendation. During fiscal year 2023, the finance department hired additional personnel to assist with the completion of the year-end closing processes and procedures. We have discussed with employees the importance of timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis
Criteria: Uniform Guidance requires that the City’s annual audit package and data collection form are required to be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the years ended September 30, 2023 and 2022, were not submitted timely to the federal audit clearinghouse. Cause: Employee turnover at the City delayed the completion of the City’s annual audits. Context: See “Condition” above. Possible or Known Effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner resulted in the auditee being a high-risk auditee for fiscal years 2023 and 2024. This could also result in a loss of future grant funding. Questioned costs: None Identification as a repeat finding, if applicable: Repeat of finding IC 2022-002 Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis. Views of Responsible Officials and Planned Corrective Action: Management accepts the finding and recommendation. During fiscal year 2023, the finance department hired additional personnel to assist with the completion of the year-end closing processes and procedures. We have discussed with employees the importance of timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis
Criteria: Uniform Guidance requires that the City’s annual audit package and data collection form are required to be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the years ended September 30, 2023 and 2022, were not submitted timely to the federal audit clearinghouse. Cause: Employee turnover at the City delayed the completion of the City’s annual audits. Context: See “Condition” above. Possible or Known Effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner resulted in the auditee being a high-risk auditee for fiscal years 2023 and 2024. This could also result in a loss of future grant funding. Questioned costs: None Identification as a repeat finding, if applicable: Repeat of finding IC 2022-002 Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis. Views of Responsible Officials and Planned Corrective Action: Management accepts the finding and recommendation. During fiscal year 2023, the finance department hired additional personnel to assist with the completion of the year-end closing processes and procedures. We have discussed with employees the importance of timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis
Criteria: Uniform Guidance requires that the City’s annual audit package and data collection form are required to be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the years ended September 30, 2023 and 2022, were not submitted timely to the federal audit clearinghouse. Cause: Employee turnover at the City delayed the completion of the City’s annual audits. Context: See “Condition” above. Possible or Known Effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner resulted in the auditee being a high-risk auditee for fiscal years 2023 and 2024. This could also result in a loss of future grant funding. Questioned costs: None Identification as a repeat finding, if applicable: Repeat of finding IC 2022-002 Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis. Views of Responsible Officials and Planned Corrective Action: Management accepts the finding and recommendation. During fiscal year 2023, the finance department hired additional personnel to assist with the completion of the year-end closing processes and procedures. We have discussed with employees the importance of timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis
Criteria: Uniform Guidance requires that the City’s annual audit package and data collection form are required to be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the years ended September 30, 2023 and 2022, were not submitted timely to the federal audit clearinghouse. Cause: Employee turnover at the City delayed the completion of the City’s annual audits. Context: See “Condition” above. Possible or Known Effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner resulted in the auditee being a high-risk auditee for fiscal years 2023 and 2024. This could also result in a loss of future grant funding. Questioned costs: None Identification as a repeat finding, if applicable: Repeat of finding IC 2022-002 Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis. Views of Responsible Officials and Planned Corrective Action: Management accepts the finding and recommendation. During fiscal year 2023, the finance department hired additional personnel to assist with the completion of the year-end closing processes and procedures. We have discussed with employees the importance of timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis
Criteria: Uniform Guidance requires that the City’s annual audit package and data collection form are required to be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the years ended September 30, 2023 and 2022, were not submitted timely to the federal audit clearinghouse. Cause: Employee turnover at the City delayed the completion of the City’s annual audits. Context: See “Condition” above. Possible or Known Effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner resulted in the auditee being a high-risk auditee for fiscal years 2023 and 2024. This could also result in a loss of future grant funding. Questioned costs: None Identification as a repeat finding, if applicable: Repeat of finding IC 2022-002 Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis. Views of Responsible Officials and Planned Corrective Action: Management accepts the finding and recommendation. During fiscal year 2023, the finance department hired additional personnel to assist with the completion of the year-end closing processes and procedures. We have discussed with employees the importance of timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis
Criteria: Uniform Guidance requires that the City’s annual audit package and data collection form are required to be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the years ended September 30, 2023 and 2022, were not submitted timely to the federal audit clearinghouse. Cause: Employee turnover at the City delayed the completion of the City’s annual audits. Context: See “Condition” above. Possible or Known Effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner resulted in the auditee being a high-risk auditee for fiscal years 2023 and 2024. This could also result in a loss of future grant funding. Questioned costs: None Identification as a repeat finding, if applicable: Repeat of finding IC 2022-002 Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis. Views of Responsible Officials and Planned Corrective Action: Management accepts the finding and recommendation. During fiscal year 2023, the finance department hired additional personnel to assist with the completion of the year-end closing processes and procedures. We have discussed with employees the importance of timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis
Criteria: Uniform Guidance requires that the City’s annual audit package and data collection form are required to be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the years ended September 30, 2023 and 2022, were not submitted timely to the federal audit clearinghouse. Cause: Employee turnover at the City delayed the completion of the City’s annual audits. Context: See “Condition” above. Possible or Known Effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner resulted in the auditee being a high-risk auditee for fiscal years 2023 and 2024. This could also result in a loss of future grant funding. Questioned costs: None Identification as a repeat finding, if applicable: Repeat of finding IC 2022-002 Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis. Views of Responsible Officials and Planned Corrective Action: Management accepts the finding and recommendation. During fiscal year 2023, the finance department hired additional personnel to assist with the completion of the year-end closing processes and procedures. We have discussed with employees the importance of timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis
Criteria: Uniform Guidance requires that the City’s annual audit package and data collection form are required to be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the years ended September 30, 2023 and 2022, were not submitted timely to the federal audit clearinghouse. Cause: Employee turnover at the City delayed the completion of the City’s annual audits. Context: See “Condition” above. Possible or Known Effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner resulted in the auditee being a high-risk auditee for fiscal years 2023 and 2024. This could also result in a loss of future grant funding. Questioned costs: None Identification as a repeat finding, if applicable: Repeat of finding IC 2022-002 Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis. Views of Responsible Officials and Planned Corrective Action: Management accepts the finding and recommendation. During fiscal year 2023, the finance department hired additional personnel to assist with the completion of the year-end closing processes and procedures. We have discussed with employees the importance of timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis
Criteria: Uniform Guidance requires that the City’s annual audit package and data collection form are required to be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the years ended September 30, 2023 and 2022, were not submitted timely to the federal audit clearinghouse. Cause: Employee turnover at the City delayed the completion of the City’s annual audits. Context: See “Condition” above. Possible or Known Effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner resulted in the auditee being a high-risk auditee for fiscal years 2023 and 2024. This could also result in a loss of future grant funding. Questioned costs: None Identification as a repeat finding, if applicable: Repeat of finding IC 2022-002 Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis. Views of Responsible Officials and Planned Corrective Action: Management accepts the finding and recommendation. During fiscal year 2023, the finance department hired additional personnel to assist with the completion of the year-end closing processes and procedures. We have discussed with employees the importance of timely submission of the City’s annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis