Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-006: Significant Deficiency and Noncompliance Finding, Reporting – Special Reporting
Assistance Listing Program Title and Number: Coronavirus State and Local Fiscal Recovery Funds
Federal Agency: Department of Treasury
Pass-through Entity: N/A
Award year: 2022
Criteria or specific requirement:
Cities were required to submit quarterly Project and Expenditure Reports which cover one calendar quarter and must be submitted to Treasury by the last day of the month following the end of the period covered.
Condition:
Three of the four quarterly Project and Expenditure Reports were not submitted as required, and the one that was submitted was submitted past the deadline.
Cause:
Grant management and reporting is not fully centralized within the City and there was turnover in the grant administrator position. The City did not have sufficient internal controls in place to ensure the reports were filed.
Effect:
The progress reports should be submitted by the deadline. This results in non-compliance with the Reporting requirements of the program. This can result in the Federal government cancelling funding of the program or denying eligible expenditures.
Prevalence:
There were four Project and Expenditure Reports required to be submitted during the audit period. Only one Project and Expenditure Report was submitted; however, it was submitted past the deadline.
Questioned Cost:
None
Repeating Finding:
Yes
Recommendation
We recommend that the City implement controls to ensure all compliance requirements are complied with as well as contact the grantor about whether or not the delinquent reports should still be filed.
Views of Responsible Officials:
Management agrees with the finding.
Finding 2023-006: Significant Deficiency and Noncompliance Finding, Reporting – Special Reporting
Assistance Listing Program Title and Number: Coronavirus State and Local Fiscal Recovery Funds
Federal Agency: Department of Treasury
Pass-through Entity: N/A
Award year: 2022
Criteria or specific requirement:
Cities were required to submit quarterly Project and Expenditure Reports which cover one calendar quarter and must be submitted to Treasury by the last day of the month following the end of the period covered.
Condition:
Three of the four quarterly Project and Expenditure Reports were not submitted as required, and the one that was submitted was submitted past the deadline.
Cause:
Grant management and reporting is not fully centralized within the City and there was turnover in the grant administrator position. The City did not have sufficient internal controls in place to ensure the reports were filed.
Effect:
The progress reports should be submitted by the deadline. This results in non-compliance with the Reporting requirements of the program. This can result in the Federal government cancelling funding of the program or denying eligible expenditures.
Prevalence:
There were four Project and Expenditure Reports required to be submitted during the audit period. Only one Project and Expenditure Report was submitted; however, it was submitted past the deadline.
Questioned Cost:
None
Repeating Finding:
Yes
Recommendation
We recommend that the City implement controls to ensure all compliance requirements are complied with as well as contact the grantor about whether or not the delinquent reports should still be filed.
Views of Responsible Officials:
Management agrees with the finding.
Finding 2023-006: Significant Deficiency and Noncompliance Finding, Reporting – Special Reporting
Assistance Listing Program Title and Number: Coronavirus State and Local Fiscal Recovery Funds
Federal Agency: Department of Treasury
Pass-through Entity: N/A
Award year: 2022
Criteria or specific requirement:
Cities were required to submit quarterly Project and Expenditure Reports which cover one calendar quarter and must be submitted to Treasury by the last day of the month following the end of the period covered.
Condition:
Three of the four quarterly Project and Expenditure Reports were not submitted as required, and the one that was submitted was submitted past the deadline.
Cause:
Grant management and reporting is not fully centralized within the City and there was turnover in the grant administrator position. The City did not have sufficient internal controls in place to ensure the reports were filed.
Effect:
The progress reports should be submitted by the deadline. This results in non-compliance with the Reporting requirements of the program. This can result in the Federal government cancelling funding of the program or denying eligible expenditures.
Prevalence:
There were four Project and Expenditure Reports required to be submitted during the audit period. Only one Project and Expenditure Report was submitted; however, it was submitted past the deadline.
Questioned Cost:
None
Repeating Finding:
Yes
Recommendation
We recommend that the City implement controls to ensure all compliance requirements are complied with as well as contact the grantor about whether or not the delinquent reports should still be filed.
Views of Responsible Officials:
Management agrees with the finding.
Finding 2023-006: Significant Deficiency and Noncompliance Finding, Reporting – Special Reporting
Assistance Listing Program Title and Number: Coronavirus State and Local Fiscal Recovery Funds
Federal Agency: Department of Treasury
Pass-through Entity: N/A
Award year: 2022
Criteria or specific requirement:
Cities were required to submit quarterly Project and Expenditure Reports which cover one calendar quarter and must be submitted to Treasury by the last day of the month following the end of the period covered.
Condition:
Three of the four quarterly Project and Expenditure Reports were not submitted as required, and the one that was submitted was submitted past the deadline.
Cause:
Grant management and reporting is not fully centralized within the City and there was turnover in the grant administrator position. The City did not have sufficient internal controls in place to ensure the reports were filed.
Effect:
The progress reports should be submitted by the deadline. This results in non-compliance with the Reporting requirements of the program. This can result in the Federal government cancelling funding of the program or denying eligible expenditures.
Prevalence:
There were four Project and Expenditure Reports required to be submitted during the audit period. Only one Project and Expenditure Report was submitted; however, it was submitted past the deadline.
Questioned Cost:
None
Repeating Finding:
Yes
Recommendation
We recommend that the City implement controls to ensure all compliance requirements are complied with as well as contact the grantor about whether or not the delinquent reports should still be filed.
Views of Responsible Officials:
Management agrees with the finding.
Finding 2023-007: Significant Deficiency, Procurement and Noncompliance Finding – Procurement – Internal Control over Procurement
Assistance Listing Program Title and Number: Special Education Cluster (IDEA) 84.027
Federal Agency: Department of Education
Pass-through Entity: N/A
Award year: 2022 and 2023
Criteria or specific requirement:
The City must follow procurement standards set out at 2 CFR sections 200.318 through 200.326. There are three types of procurement methods described in this section: informal procurement methods (for micro-purchases and simplified acquisitions); formal procurement methods (through sealed bids or proposals); and noncompetitive procurement methods. For any of these methods, the recipient or subrecipient must maintain and use documented procurement procedures, consistent with the standards of this section and §§ 200.317, 200.318, and 200.319.
Condition:
SPED/Grant Administration did not adhere to the Danbury Public Schools “Bids and Purchases-Competitive” procurement policies, that were compliant with Federal Part 3 compliance guidelines. The DPS had a procurement policy in place that was consistent with the standards of the aforementioned compliance sections; however, the City did not follow their own procurement policy requiring two quotes for a micro-purchase expenditure, three quotes for a small purchase expenditure and advertising for bids publicly for the large >$5,000 purchase expenditures. They only obtained one quote for each expenditure for micro and small purchases, and they did not use a public bid process for expenditures over $5,000.
Cause:
While the City has a formal policy around required bids, the thresholds had not been updated in several years and there was a lack of controls that ensured the City DPS procurement policy was being adhered to in order to be compliant with the compliance standards.
Effect:
Possible effects on the performance is centered around potentially not awarding the purchase to the lowest qualified bidder.
Prevalence:
Systemic in nature.
Questioned Cost:
None
Repeat Finding:
No
Recommendation:
We recommend that the City implement controls that require review of each expenditure to ensure the City obtained the adequate number of bids for each expenditure. Additionally, we recommend that the City update their procurement thresholds to be more consistent with the compliance thresholds.
Views of Responsible Officials:
Management agrees with the finding.
Finding 2023-007: Significant Deficiency, Procurement and Noncompliance Finding – Procurement – Internal Control over Procurement
Assistance Listing Program Title and Number: Special Education Cluster (IDEA) 84.027
Federal Agency: Department of Education
Pass-through Entity: N/A
Award year: 2022 and 2023
Criteria or specific requirement:
The City must follow procurement standards set out at 2 CFR sections 200.318 through 200.326. There are three types of procurement methods described in this section: informal procurement methods (for micro-purchases and simplified acquisitions); formal procurement methods (through sealed bids or proposals); and noncompetitive procurement methods. For any of these methods, the recipient or subrecipient must maintain and use documented procurement procedures, consistent with the standards of this section and §§ 200.317, 200.318, and 200.319.
Condition:
SPED/Grant Administration did not adhere to the Danbury Public Schools “Bids and Purchases-Competitive” procurement policies, that were compliant with Federal Part 3 compliance guidelines. The DPS had a procurement policy in place that was consistent with the standards of the aforementioned compliance sections; however, the City did not follow their own procurement policy requiring two quotes for a micro-purchase expenditure, three quotes for a small purchase expenditure and advertising for bids publicly for the large >$5,000 purchase expenditures. They only obtained one quote for each expenditure for micro and small purchases, and they did not use a public bid process for expenditures over $5,000.
Cause:
While the City has a formal policy around required bids, the thresholds had not been updated in several years and there was a lack of controls that ensured the City DPS procurement policy was being adhered to in order to be compliant with the compliance standards.
Effect:
Possible effects on the performance is centered around potentially not awarding the purchase to the lowest qualified bidder.
Prevalence:
Systemic in nature.
Questioned Cost:
None
Repeat Finding:
No
Recommendation:
We recommend that the City implement controls that require review of each expenditure to ensure the City obtained the adequate number of bids for each expenditure. Additionally, we recommend that the City update their procurement thresholds to be more consistent with the compliance thresholds.
Views of Responsible Officials:
Management agrees with the finding.
Finding 2023-007: Significant Deficiency, Procurement and Noncompliance Finding – Procurement – Internal Control over Procurement
Assistance Listing Program Title and Number: Special Education Cluster (IDEA) 84.027
Federal Agency: Department of Education
Pass-through Entity: N/A
Award year: 2022 and 2023
Criteria or specific requirement:
The City must follow procurement standards set out at 2 CFR sections 200.318 through 200.326. There are three types of procurement methods described in this section: informal procurement methods (for micro-purchases and simplified acquisitions); formal procurement methods (through sealed bids or proposals); and noncompetitive procurement methods. For any of these methods, the recipient or subrecipient must maintain and use documented procurement procedures, consistent with the standards of this section and §§ 200.317, 200.318, and 200.319.
Condition:
SPED/Grant Administration did not adhere to the Danbury Public Schools “Bids and Purchases-Competitive” procurement policies, that were compliant with Federal Part 3 compliance guidelines. The DPS had a procurement policy in place that was consistent with the standards of the aforementioned compliance sections; however, the City did not follow their own procurement policy requiring two quotes for a micro-purchase expenditure, three quotes for a small purchase expenditure and advertising for bids publicly for the large >$5,000 purchase expenditures. They only obtained one quote for each expenditure for micro and small purchases, and they did not use a public bid process for expenditures over $5,000.
Cause:
While the City has a formal policy around required bids, the thresholds had not been updated in several years and there was a lack of controls that ensured the City DPS procurement policy was being adhered to in order to be compliant with the compliance standards.
Effect:
Possible effects on the performance is centered around potentially not awarding the purchase to the lowest qualified bidder.
Prevalence:
Systemic in nature.
Questioned Cost:
None
Repeat Finding:
No
Recommendation:
We recommend that the City implement controls that require review of each expenditure to ensure the City obtained the adequate number of bids for each expenditure. Additionally, we recommend that the City update their procurement thresholds to be more consistent with the compliance thresholds.
Views of Responsible Officials:
Management agrees with the finding.
Finding 2023-007: Significant Deficiency, Procurement and Noncompliance Finding – Procurement – Internal Control over Procurement
Assistance Listing Program Title and Number: Special Education Cluster (IDEA) 84.027
Federal Agency: Department of Education
Pass-through Entity: N/A
Award year: 2022 and 2023
Criteria or specific requirement:
The City must follow procurement standards set out at 2 CFR sections 200.318 through 200.326. There are three types of procurement methods described in this section: informal procurement methods (for micro-purchases and simplified acquisitions); formal procurement methods (through sealed bids or proposals); and noncompetitive procurement methods. For any of these methods, the recipient or subrecipient must maintain and use documented procurement procedures, consistent with the standards of this section and §§ 200.317, 200.318, and 200.319.
Condition:
SPED/Grant Administration did not adhere to the Danbury Public Schools “Bids and Purchases-Competitive” procurement policies, that were compliant with Federal Part 3 compliance guidelines. The DPS had a procurement policy in place that was consistent with the standards of the aforementioned compliance sections; however, the City did not follow their own procurement policy requiring two quotes for a micro-purchase expenditure, three quotes for a small purchase expenditure and advertising for bids publicly for the large >$5,000 purchase expenditures. They only obtained one quote for each expenditure for micro and small purchases, and they did not use a public bid process for expenditures over $5,000.
Cause:
While the City has a formal policy around required bids, the thresholds had not been updated in several years and there was a lack of controls that ensured the City DPS procurement policy was being adhered to in order to be compliant with the compliance standards.
Effect:
Possible effects on the performance is centered around potentially not awarding the purchase to the lowest qualified bidder.
Prevalence:
Systemic in nature.
Questioned Cost:
None
Repeat Finding:
No
Recommendation:
We recommend that the City implement controls that require review of each expenditure to ensure the City obtained the adequate number of bids for each expenditure. Additionally, we recommend that the City update their procurement thresholds to be more consistent with the compliance thresholds.
Views of Responsible Officials:
Management agrees with the finding.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards.
Condition/Finding:
The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late.
Cause:
The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form.
Views of Responsible Officials: Management agrees with the finding.
Questioned Costs:
None
Context:
The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-006: Significant Deficiency and Noncompliance Finding, Reporting – Special Reporting
Assistance Listing Program Title and Number: Coronavirus State and Local Fiscal Recovery Funds
Federal Agency: Department of Treasury
Pass-through Entity: N/A
Award year: 2022
Criteria or specific requirement:
Cities were required to submit quarterly Project and Expenditure Reports which cover one calendar quarter and must be submitted to Treasury by the last day of the month following the end of the period covered.
Condition:
Three of the four quarterly Project and Expenditure Reports were not submitted as required, and the one that was submitted was submitted past the deadline.
Cause:
Grant management and reporting is not fully centralized within the City and there was turnover in the grant administrator position. The City did not have sufficient internal controls in place to ensure the reports were filed.
Effect:
The progress reports should be submitted by the deadline. This results in non-compliance with the Reporting requirements of the program. This can result in the Federal government cancelling funding of the program or denying eligible expenditures.
Prevalence:
There were four Project and Expenditure Reports required to be submitted during the audit period. Only one Project and Expenditure Report was submitted; however, it was submitted past the deadline.
Questioned Cost:
None
Repeating Finding:
Yes
Recommendation
We recommend that the City implement controls to ensure all compliance requirements are complied with as well as contact the grantor about whether or not the delinquent reports should still be filed.
Views of Responsible Officials:
Management agrees with the finding.
Finding 2023-006: Significant Deficiency and Noncompliance Finding, Reporting – Special Reporting
Assistance Listing Program Title and Number: Coronavirus State and Local Fiscal Recovery Funds
Federal Agency: Department of Treasury
Pass-through Entity: N/A
Award year: 2022
Criteria or specific requirement:
Cities were required to submit quarterly Project and Expenditure Reports which cover one calendar quarter and must be submitted to Treasury by the last day of the month following the end of the period covered.
Condition:
Three of the four quarterly Project and Expenditure Reports were not submitted as required, and the one that was submitted was submitted past the deadline.
Cause:
Grant management and reporting is not fully centralized within the City and there was turnover in the grant administrator position. The City did not have sufficient internal controls in place to ensure the reports were filed.
Effect:
The progress reports should be submitted by the deadline. This results in non-compliance with the Reporting requirements of the program. This can result in the Federal government cancelling funding of the program or denying eligible expenditures.
Prevalence:
There were four Project and Expenditure Reports required to be submitted during the audit period. Only one Project and Expenditure Report was submitted; however, it was submitted past the deadline.
Questioned Cost:
None
Repeating Finding:
Yes
Recommendation
We recommend that the City implement controls to ensure all compliance requirements are complied with as well as contact the grantor about whether or not the delinquent reports should still be filed.
Views of Responsible Officials:
Management agrees with the finding.
Finding 2023-006: Significant Deficiency and Noncompliance Finding, Reporting – Special Reporting
Assistance Listing Program Title and Number: Coronavirus State and Local Fiscal Recovery Funds
Federal Agency: Department of Treasury
Pass-through Entity: N/A
Award year: 2022
Criteria or specific requirement:
Cities were required to submit quarterly Project and Expenditure Reports which cover one calendar quarter and must be submitted to Treasury by the last day of the month following the end of the period covered.
Condition:
Three of the four quarterly Project and Expenditure Reports were not submitted as required, and the one that was submitted was submitted past the deadline.
Cause:
Grant management and reporting is not fully centralized within the City and there was turnover in the grant administrator position. The City did not have sufficient internal controls in place to ensure the reports were filed.
Effect:
The progress reports should be submitted by the deadline. This results in non-compliance with the Reporting requirements of the program. This can result in the Federal government cancelling funding of the program or denying eligible expenditures.
Prevalence:
There were four Project and Expenditure Reports required to be submitted during the audit period. Only one Project and Expenditure Report was submitted; however, it was submitted past the deadline.
Questioned Cost:
None
Repeating Finding:
Yes
Recommendation
We recommend that the City implement controls to ensure all compliance requirements are complied with as well as contact the grantor about whether or not the delinquent reports should still be filed.
Views of Responsible Officials:
Management agrees with the finding.
Finding 2023-006: Significant Deficiency and Noncompliance Finding, Reporting – Special Reporting
Assistance Listing Program Title and Number: Coronavirus State and Local Fiscal Recovery Funds
Federal Agency: Department of Treasury
Pass-through Entity: N/A
Award year: 2022
Criteria or specific requirement:
Cities were required to submit quarterly Project and Expenditure Reports which cover one calendar quarter and must be submitted to Treasury by the last day of the month following the end of the period covered.
Condition:
Three of the four quarterly Project and Expenditure Reports were not submitted as required, and the one that was submitted was submitted past the deadline.
Cause:
Grant management and reporting is not fully centralized within the City and there was turnover in the grant administrator position. The City did not have sufficient internal controls in place to ensure the reports were filed.
Effect:
The progress reports should be submitted by the deadline. This results in non-compliance with the Reporting requirements of the program. This can result in the Federal government cancelling funding of the program or denying eligible expenditures.
Prevalence:
There were four Project and Expenditure Reports required to be submitted during the audit period. Only one Project and Expenditure Report was submitted; however, it was submitted past the deadline.
Questioned Cost:
None
Repeating Finding:
Yes
Recommendation
We recommend that the City implement controls to ensure all compliance requirements are complied with as well as contact the grantor about whether or not the delinquent reports should still be filed.
Views of Responsible Officials:
Management agrees with the finding.
Finding 2023-007: Significant Deficiency, Procurement and Noncompliance Finding – Procurement – Internal Control over Procurement
Assistance Listing Program Title and Number: Special Education Cluster (IDEA) 84.027
Federal Agency: Department of Education
Pass-through Entity: N/A
Award year: 2022 and 2023
Criteria or specific requirement:
The City must follow procurement standards set out at 2 CFR sections 200.318 through 200.326. There are three types of procurement methods described in this section: informal procurement methods (for micro-purchases and simplified acquisitions); formal procurement methods (through sealed bids or proposals); and noncompetitive procurement methods. For any of these methods, the recipient or subrecipient must maintain and use documented procurement procedures, consistent with the standards of this section and §§ 200.317, 200.318, and 200.319.
Condition:
SPED/Grant Administration did not adhere to the Danbury Public Schools “Bids and Purchases-Competitive” procurement policies, that were compliant with Federal Part 3 compliance guidelines. The DPS had a procurement policy in place that was consistent with the standards of the aforementioned compliance sections; however, the City did not follow their own procurement policy requiring two quotes for a micro-purchase expenditure, three quotes for a small purchase expenditure and advertising for bids publicly for the large >$5,000 purchase expenditures. They only obtained one quote for each expenditure for micro and small purchases, and they did not use a public bid process for expenditures over $5,000.
Cause:
While the City has a formal policy around required bids, the thresholds had not been updated in several years and there was a lack of controls that ensured the City DPS procurement policy was being adhered to in order to be compliant with the compliance standards.
Effect:
Possible effects on the performance is centered around potentially not awarding the purchase to the lowest qualified bidder.
Prevalence:
Systemic in nature.
Questioned Cost:
None
Repeat Finding:
No
Recommendation:
We recommend that the City implement controls that require review of each expenditure to ensure the City obtained the adequate number of bids for each expenditure. Additionally, we recommend that the City update their procurement thresholds to be more consistent with the compliance thresholds.
Views of Responsible Officials:
Management agrees with the finding.
Finding 2023-007: Significant Deficiency, Procurement and Noncompliance Finding – Procurement – Internal Control over Procurement
Assistance Listing Program Title and Number: Special Education Cluster (IDEA) 84.027
Federal Agency: Department of Education
Pass-through Entity: N/A
Award year: 2022 and 2023
Criteria or specific requirement:
The City must follow procurement standards set out at 2 CFR sections 200.318 through 200.326. There are three types of procurement methods described in this section: informal procurement methods (for micro-purchases and simplified acquisitions); formal procurement methods (through sealed bids or proposals); and noncompetitive procurement methods. For any of these methods, the recipient or subrecipient must maintain and use documented procurement procedures, consistent with the standards of this section and §§ 200.317, 200.318, and 200.319.
Condition:
SPED/Grant Administration did not adhere to the Danbury Public Schools “Bids and Purchases-Competitive” procurement policies, that were compliant with Federal Part 3 compliance guidelines. The DPS had a procurement policy in place that was consistent with the standards of the aforementioned compliance sections; however, the City did not follow their own procurement policy requiring two quotes for a micro-purchase expenditure, three quotes for a small purchase expenditure and advertising for bids publicly for the large >$5,000 purchase expenditures. They only obtained one quote for each expenditure for micro and small purchases, and they did not use a public bid process for expenditures over $5,000.
Cause:
While the City has a formal policy around required bids, the thresholds had not been updated in several years and there was a lack of controls that ensured the City DPS procurement policy was being adhered to in order to be compliant with the compliance standards.
Effect:
Possible effects on the performance is centered around potentially not awarding the purchase to the lowest qualified bidder.
Prevalence:
Systemic in nature.
Questioned Cost:
None
Repeat Finding:
No
Recommendation:
We recommend that the City implement controls that require review of each expenditure to ensure the City obtained the adequate number of bids for each expenditure. Additionally, we recommend that the City update their procurement thresholds to be more consistent with the compliance thresholds.
Views of Responsible Officials:
Management agrees with the finding.
Finding 2023-007: Significant Deficiency, Procurement and Noncompliance Finding – Procurement – Internal Control over Procurement
Assistance Listing Program Title and Number: Special Education Cluster (IDEA) 84.027
Federal Agency: Department of Education
Pass-through Entity: N/A
Award year: 2022 and 2023
Criteria or specific requirement:
The City must follow procurement standards set out at 2 CFR sections 200.318 through 200.326. There are three types of procurement methods described in this section: informal procurement methods (for micro-purchases and simplified acquisitions); formal procurement methods (through sealed bids or proposals); and noncompetitive procurement methods. For any of these methods, the recipient or subrecipient must maintain and use documented procurement procedures, consistent with the standards of this section and §§ 200.317, 200.318, and 200.319.
Condition:
SPED/Grant Administration did not adhere to the Danbury Public Schools “Bids and Purchases-Competitive” procurement policies, that were compliant with Federal Part 3 compliance guidelines. The DPS had a procurement policy in place that was consistent with the standards of the aforementioned compliance sections; however, the City did not follow their own procurement policy requiring two quotes for a micro-purchase expenditure, three quotes for a small purchase expenditure and advertising for bids publicly for the large >$5,000 purchase expenditures. They only obtained one quote for each expenditure for micro and small purchases, and they did not use a public bid process for expenditures over $5,000.
Cause:
While the City has a formal policy around required bids, the thresholds had not been updated in several years and there was a lack of controls that ensured the City DPS procurement policy was being adhered to in order to be compliant with the compliance standards.
Effect:
Possible effects on the performance is centered around potentially not awarding the purchase to the lowest qualified bidder.
Prevalence:
Systemic in nature.
Questioned Cost:
None
Repeat Finding:
No
Recommendation:
We recommend that the City implement controls that require review of each expenditure to ensure the City obtained the adequate number of bids for each expenditure. Additionally, we recommend that the City update their procurement thresholds to be more consistent with the compliance thresholds.
Views of Responsible Officials:
Management agrees with the finding.
Finding 2023-007: Significant Deficiency, Procurement and Noncompliance Finding – Procurement – Internal Control over Procurement
Assistance Listing Program Title and Number: Special Education Cluster (IDEA) 84.027
Federal Agency: Department of Education
Pass-through Entity: N/A
Award year: 2022 and 2023
Criteria or specific requirement:
The City must follow procurement standards set out at 2 CFR sections 200.318 through 200.326. There are three types of procurement methods described in this section: informal procurement methods (for micro-purchases and simplified acquisitions); formal procurement methods (through sealed bids or proposals); and noncompetitive procurement methods. For any of these methods, the recipient or subrecipient must maintain and use documented procurement procedures, consistent with the standards of this section and §§ 200.317, 200.318, and 200.319.
Condition:
SPED/Grant Administration did not adhere to the Danbury Public Schools “Bids and Purchases-Competitive” procurement policies, that were compliant with Federal Part 3 compliance guidelines. The DPS had a procurement policy in place that was consistent with the standards of the aforementioned compliance sections; however, the City did not follow their own procurement policy requiring two quotes for a micro-purchase expenditure, three quotes for a small purchase expenditure and advertising for bids publicly for the large >$5,000 purchase expenditures. They only obtained one quote for each expenditure for micro and small purchases, and they did not use a public bid process for expenditures over $5,000.
Cause:
While the City has a formal policy around required bids, the thresholds had not been updated in several years and there was a lack of controls that ensured the City DPS procurement policy was being adhered to in order to be compliant with the compliance standards.
Effect:
Possible effects on the performance is centered around potentially not awarding the purchase to the lowest qualified bidder.
Prevalence:
Systemic in nature.
Questioned Cost:
None
Repeat Finding:
No
Recommendation:
We recommend that the City implement controls that require review of each expenditure to ensure the City obtained the adequate number of bids for each expenditure. Additionally, we recommend that the City update their procurement thresholds to be more consistent with the compliance thresholds.
Views of Responsible Officials:
Management agrees with the finding.