Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Assistance Listing Program Title and Number: Lead Hazard Reduction Grant Program 14.900
Federal Agency: U.S. Department of Housing and Urban Development
Pass-through Entity: N/A
Award year: Various
Criteria or specific requirement:
Under the Lead-Based Paint Hazard Reduction Grant Program Terms and Conditions issued by the U.S.
Department of Housing and Urban Development, Cities were required to submit an annual race and
ethnic data reporting form HUD-27061 covering the period from July 1, 2022 to June 30, 2023 by
January 10, 2024.
Condition:
Based on our testing of required quarterly and annual reports we determined the annual report was not
submitted as required.
Context:
There was one annual report required to be submitted during the audit period that was not filed by the
January 10, 2024 deadline. Other required quarterly reporting was filed timely.
Cause:
City employees responsible for grant management and reporting missed the required submission of the
annual report. The City did not have sufficient internal controls in place to ensure all reports were filed as
required.
Effect:
The report should be submitted by the deadline. This results in non-compliance with certain provisions of
the reporting requirements of the program. This can result in the Federal government cancelling funding
of the program or denying eligible expenditures.
Questioned Cost:
None
Repeating Finding:
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 and recommendation.
Finding 2024-004: Material Weakness and Noncompliance Finding- Procurement and Suspension,
and Debarment - Verification Against the System for Award Management (SAM)
Assistance Listing Program Title and Number- Lead Hazard Reduction Program 14.900
Federal Agency- Department of Housing and Urban Development
Pass-through Entity- N/A
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension,
and debarment.
Non-federal entities are prohibited from contracting with or making subawards under covered
transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered
transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2
CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise
excluded from participating in the transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it verified vendors
selected for testing against the SAM to ensure that they were not suspended or debarred from federally—
funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform verification of
suspension or debarment over vendors that the City makes contracts with federally-funded projects, it
does not maintain formal documentation that this procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the City could not
provide evidence of this control was being completed for federally-funded projects. There were no
standard forms or templates that were used to document verification that parties are not suspended or
debarred.
Questioned Cost:
None
Context:
See condition above for context for the finding. There was no documentation available for 9 out of 9
selections tested. However, none of the vendors selected for testing were suspended or debarred.
Repeating Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they are
performing.
Views of responsible officials of the auditee:
Management agrees with the finding and recommendation.
Finding 2024-006: Significant Deficiency- Procurement and Suspension, and Debarment - Internal
Control over Procurement Documentation
Assistance Listing Program Title and Number- Lead Hazard Reduction Program 14.900
Federal Agency- Department of Housing and Urban Development
Pass-through Entity- N/A
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension,
and debarment.
Non-federal entities must meet the general procurement standards in 2 CFR section 200.318, which
include oversight of contractors’ performance, maintaining written standards of conduct for employees
involved in contracting, awarding contracts only to responsible contractors, and maintaining records to
document history of procurements.
Condition:
During our audit, we noted that the City did not have the bid documentation for one of our selections.
Cause:
While the City has a formal policy requiring the purchasing department to maintain all bid documentation
it could not locate the one selection.
Effect:
Without documented evidence the City could not provide evidence of this control being completed.
Questioned Cost:
None
Context:
See condition above for context for the finding. There was no documentation available for 1 out of 8
selections tested.
Repeating Finding:
No
Recommendation:
We recommend that the City enforce its policy to maintain all procurement documentation.
Views of responsible officials of the auditee:
Management agrees with the finding and recommendation.
Finding 2024-003: Material Weakness and Noncompliance Finding- Procurement and Suspension,
and Debarment - Verification Against the System for Award Management (SAM)
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension,
and debarment.
Non-federal entities are prohibited from contracting with or making subawards under covered
transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered
transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2
CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise
excluded from participating in the transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it verified vendors
selected for testing against the SAM to ensure that they were not suspended or debarred from federally—
funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform verification of
suspension or debarment over vendors that the City makes contracts with federally-funded projects, it
does not maintain formal documentation that this procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the City could not
provide evidence of this control was being completed for federally-funded projects. There were no
standard forms or templates that were used to document verification that parties are not suspended or
debarred.
Questioned Cost:
None
Context:
See condition above for context for the finding. There was no documentation available for 20 out of 20
selections tested. However, none of the vendors selected for testing were suspended or debarred.
Repeating Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they are
performing.
Views of responsible officials of the auditee:
Management agrees with the finding and recommendation.
Finding 2024-007: Reporting – Significant Deficiency over Internal Control over Reporting
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria:
2 CFR 200.303 Internal controls requires the recipient to establish, document, and maintain effective
internal control over the Federal award that provides reasonable assurance that the recipient or
subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the
terms and conditions of the Federal award. These internal controls should align with the guidance in
“Standards for Internal Control in the Federal Government” issued by the Comptroller General of the
United States or the “Internal Control-Integrated Framework” issued by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO).
Condition:
During our audit, we noted that the City did not have documentation to support that the control over the
submission of the quarterly reports operated during fiscal year 2024.
Questioned Cost:
None
Context:
See “Condition” above. There was no documentation available for 2 out of the 2 reports selected. However,
reports were submitted timely.
Effect:
No direct effect can be determined.
Cause:
While the department noted there was segregation of duties in terms of who prepared and reviewed the reports
prior to submission, it does not maintain formal documentation that this occurred.
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the controls they are performing.
Management’s Response/Views of Responsible Officials:
Management agrees with the finding and recommendation.
Finding 2024-003: Material Weakness and Noncompliance Finding- Procurement and Suspension,
and Debarment - Verification Against the System for Award Management (SAM)
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension,
and debarment.
Non-federal entities are prohibited from contracting with or making subawards under covered
transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered
transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2
CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise
excluded from participating in the transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it verified vendors
selected for testing against the SAM to ensure that they were not suspended or debarred from federally—
funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform verification of
suspension or debarment over vendors that the City makes contracts with federally-funded projects, it
does not maintain formal documentation that this procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the City could not
provide evidence of this control was being completed for federally-funded projects. There were no
standard forms or templates that were used to document verification that parties are not suspended or
debarred.
Questioned Cost:
None
Context:
See condition above for context for the finding. There was no documentation available for 20 out of 20
selections tested. However, none of the vendors selected for testing were suspended or debarred.
Repeating Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they are
performing.
Views of responsible officials of the auditee:
Management agrees with the finding and recommendation.
Finding 2024-003: Material Weakness and Noncompliance Finding- Procurement and Suspension,
and Debarment - Verification Against the System for Award Management (SAM)
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension,
and debarment.
Non-federal entities are prohibited from contracting with or making subawards under covered
transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered
transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2
CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise
excluded from participating in the transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it verified vendors
selected for testing against the SAM to ensure that they were not suspended or debarred from federally—
funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform verification of
suspension or debarment over vendors that the City makes contracts with federally-funded projects, it
does not maintain formal documentation that this procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the City could not
provide evidence of this control was being completed for federally-funded projects. There were no
standard forms or templates that were used to document verification that parties are not suspended or
debarred.
Questioned Cost:
None
Context:
See condition above for context for the finding. There was no documentation available for 20 out of 20
selections tested. However, none of the vendors selected for testing were suspended or debarred.
Repeating Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they are
performing.
Views of responsible officials of the auditee:
Management agrees with the finding and recommendation.
Finding 2024-003: Material Weakness and Noncompliance Finding- Procurement and Suspension,
and Debarment - Verification Against the System for Award Management (SAM)
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension,
and debarment.
Non-federal entities are prohibited from contracting with or making subawards under covered
transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered
transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2
CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise
excluded from participating in the transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it verified vendors
selected for testing against the SAM to ensure that they were not suspended or debarred from federally—
funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform verification of
suspension or debarment over vendors that the City makes contracts with federally-funded projects, it
does not maintain formal documentation that this procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the City could not
provide evidence of this control was being completed for federally-funded projects. There were no
standard forms or templates that were used to document verification that parties are not suspended or
debarred.
Questioned Cost:
None
Context:
See condition above for context for the finding. There was no documentation available for 20 out of 20
selections tested. However, none of the vendors selected for testing were suspended or debarred.
Repeating Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they are
performing.
Views of responsible officials of the auditee:
Management agrees with the finding and recommendation.
Finding 2024-003: Material Weakness and Noncompliance Finding- Procurement and Suspension,
and Debarment - Verification Against the System for Award Management (SAM)
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension,
and debarment.
Non-federal entities are prohibited from contracting with or making subawards under covered
transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered
transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2
CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise
excluded from participating in the transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it verified vendors
selected for testing against the SAM to ensure that they were not suspended or debarred from federally—
funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform verification of
suspension or debarment over vendors that the City makes contracts with federally-funded projects, it
does not maintain formal documentation that this procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the City could not
provide evidence of this control was being completed for federally-funded projects. There were no
standard forms or templates that were used to document verification that parties are not suspended or
debarred.
Questioned Cost:
None
Context:
See condition above for context for the finding. There was no documentation available for 20 out of 20
selections tested. However, none of the vendors selected for testing were suspended or debarred.
Repeating Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they are
performing.
Views of responsible officials of the auditee:
Management agrees with the finding and recommendation.
Finding 2024-003: Material Weakness and Noncompliance Finding- Procurement and Suspension,
and Debarment - Verification Against the System for Award Management (SAM)
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension,
and debarment.
Non-federal entities are prohibited from contracting with or making subawards under covered
transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered
transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2
CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise
excluded from participating in the transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it verified vendors
selected for testing against the SAM to ensure that they were not suspended or debarred from federally—
funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform verification of
suspension or debarment over vendors that the City makes contracts with federally-funded projects, it
does not maintain formal documentation that this procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the City could not
provide evidence of this control was being completed for federally-funded projects. There were no
standard forms or templates that were used to document verification that parties are not suspended or
debarred.
Questioned Cost:
None
Context:
See condition above for context for the finding. There was no documentation available for 20 out of 20
selections tested. However, none of the vendors selected for testing were suspended or debarred.
Repeating Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they are
performing.
Views of responsible officials of the auditee:
Management agrees with the finding and recommendation.
Finding 2024-003: Material Weakness and Noncompliance Finding- Procurement and Suspension,
and Debarment - Verification Against the System for Award Management (SAM)
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension,
and debarment.
Non-federal entities are prohibited from contracting with or making subawards under covered
transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered
transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2
CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise
excluded from participating in the transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it verified vendors
selected for testing against the SAM to ensure that they were not suspended or debarred from federally—
funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform verification of
suspension or debarment over vendors that the City makes contracts with federally-funded projects, it
does not maintain formal documentation that this procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the City could not
provide evidence of this control was being completed for federally-funded projects. There were no
standard forms or templates that were used to document verification that parties are not suspended or
debarred.
Questioned Cost:
None
Context:
See condition above for context for the finding. There was no documentation available for 20 out of 20
selections tested. However, none of the vendors selected for testing were suspended or debarred.
Repeating Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they are
performing.
Views of responsible officials of the auditee:
Management agrees with the finding and recommendation.
Finding 2024-003: Material Weakness and Noncompliance Finding- Procurement and Suspension,
and Debarment - Verification Against the System for Award Management (SAM)
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension,
and debarment.
Non-federal entities are prohibited from contracting with or making subawards under covered
transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered
transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2
CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise
excluded from participating in the transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it verified vendors
selected for testing against the SAM to ensure that they were not suspended or debarred from federally—
funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform verification of
suspension or debarment over vendors that the City makes contracts with federally-funded projects, it
does not maintain formal documentation that this procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the City could not
provide evidence of this control was being completed for federally-funded projects. There were no
standard forms or templates that were used to document verification that parties are not suspended or
debarred.
Questioned Cost:
None
Context:
See condition above for context for the finding. There was no documentation available for 20 out of 20
selections tested. However, none of the vendors selected for testing were suspended or debarred.
Repeating Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they are
performing.
Views of responsible officials of the auditee:
Management agrees with the finding and recommendation.
Finding 2024-003: Material Weakness and Noncompliance Finding- Procurement and Suspension,
and Debarment - Verification Against the System for Award Management (SAM)
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension,
and debarment.
Non-federal entities are prohibited from contracting with or making subawards under covered
transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered
transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2
CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise
excluded from participating in the transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it verified vendors
selected for testing against the SAM to ensure that they were not suspended or debarred from federally—
funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform verification of
suspension or debarment over vendors that the City makes contracts with federally-funded projects, it
does not maintain formal documentation that this procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the City could not
provide evidence of this control was being completed for federally-funded projects. There were no
standard forms or templates that were used to document verification that parties are not suspended or
debarred.
Questioned Cost:
None
Context:
See condition above for context for the finding. There was no documentation available for 20 out of 20
selections tested. However, none of the vendors selected for testing were suspended or debarred.
Repeating Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they are
performing.
Views of responsible officials of the auditee:
Management agrees with the finding and recommendation.
Finding 2024-003: Material Weakness and Noncompliance Finding- Procurement and Suspension,
and Debarment - Verification Against the System for Award Management (SAM)
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension,
and debarment.
Non-federal entities are prohibited from contracting with or making subawards under covered
transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered
transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2
CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise
excluded from participating in the transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it verified vendors
selected for testing against the SAM to ensure that they were not suspended or debarred from federally—
funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform verification of
suspension or debarment over vendors that the City makes contracts with federally-funded projects, it
does not maintain formal documentation that this procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the City could not
provide evidence of this control was being completed for federally-funded projects. There were no
standard forms or templates that were used to document verification that parties are not suspended or
debarred.
Questioned Cost:
None
Context:
See condition above for context for the finding. There was no documentation available for 20 out of 20
selections tested. However, none of the vendors selected for testing were suspended or debarred.
Repeating Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they are
performing.
Views of responsible officials of the auditee:
Management agrees with the finding and recommendation.
Finding 2024-003: Material Weakness and Noncompliance Finding- Procurement and Suspension,
and Debarment - Verification Against the System for Award Management (SAM)
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension,
and debarment.
Non-federal entities are prohibited from contracting with or making subawards under covered
transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered
transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2
CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise
excluded from participating in the transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it verified vendors
selected for testing against the SAM to ensure that they were not suspended or debarred from federally—
funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform verification of
suspension or debarment over vendors that the City makes contracts with federally-funded projects, it
does not maintain formal documentation that this procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the City could not
provide evidence of this control was being completed for federally-funded projects. There were no
standard forms or templates that were used to document verification that parties are not suspended or
debarred.
Questioned Cost:
None
Context:
See condition above for context for the finding. There was no documentation available for 20 out of 20
selections tested. However, none of the vendors selected for testing were suspended or debarred.
Repeating Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they are
performing.
Views of responsible officials of the auditee:
Management agrees with the finding and recommendation.
Finding 2024-003: Material Weakness and Noncompliance Finding- Procurement and Suspension,
and Debarment - Verification Against the System for Award Management (SAM)
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension,
and debarment.
Non-federal entities are prohibited from contracting with or making subawards under covered
transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered
transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2
CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise
excluded from participating in the transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it verified vendors
selected for testing against the SAM to ensure that they were not suspended or debarred from federally—
funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform verification of
suspension or debarment over vendors that the City makes contracts with federally-funded projects, it
does not maintain formal documentation that this procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the City could not
provide evidence of this control was being completed for federally-funded projects. There were no
standard forms or templates that were used to document verification that parties are not suspended or
debarred.
Questioned Cost:
None
Context:
See condition above for context for the finding. There was no documentation available for 20 out of 20
selections tested. However, none of the vendors selected for testing were suspended or debarred.
Repeating Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they are
performing.
Views of responsible officials of the auditee:
Management agrees with the finding and recommendation.
Finding 2024-003: Material Weakness and Noncompliance Finding- Procurement and Suspension,
and Debarment - Verification Against the System for Award Management (SAM)
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension,
and debarment.
Non-federal entities are prohibited from contracting with or making subawards under covered
transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered
transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2
CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise
excluded from participating in the transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it verified vendors
selected for testing against the SAM to ensure that they were not suspended or debarred from federally—
funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform verification of
suspension or debarment over vendors that the City makes contracts with federally-funded projects, it
does not maintain formal documentation that this procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the City could not
provide evidence of this control was being completed for federally-funded projects. There were no
standard forms or templates that were used to document verification that parties are not suspended or
debarred.
Questioned Cost:
None
Context:
See condition above for context for the finding. There was no documentation available for 20 out of 20
selections tested. However, none of the vendors selected for testing were suspended or debarred.
Repeating Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they are
performing.
Views of responsible officials of the auditee:
Management agrees with the finding and recommendation.
Finding 2024-003: Material Weakness and Noncompliance Finding- Procurement and Suspension,
and Debarment - Verification Against the System for Award Management (SAM)
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension,
and debarment.
Non-federal entities are prohibited from contracting with or making subawards under covered
transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered
transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2
CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise
excluded from participating in the transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it verified vendors
selected for testing against the SAM to ensure that they were not suspended or debarred from federally—
funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform verification of
suspension or debarment over vendors that the City makes contracts with federally-funded projects, it
does not maintain formal documentation that this procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the City could not
provide evidence of this control was being completed for federally-funded projects. There were no
standard forms or templates that were used to document verification that parties are not suspended or
debarred.
Questioned Cost:
None
Context:
See condition above for context for the finding. There was no documentation available for 20 out of 20
selections tested. However, none of the vendors selected for testing were suspended or debarred.
Repeating Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they are
performing.
Views of responsible officials of the auditee:
Management agrees with the finding and recommendation.
Finding 2024-007: Reporting – Significant Deficiency over Internal Control over Reporting
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria:
2 CFR 200.303 Internal controls requires the recipient to establish, document, and maintain effective
internal control over the Federal award that provides reasonable assurance that the recipient or
subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the
terms and conditions of the Federal award. These internal controls should align with the guidance in
“Standards for Internal Control in the Federal Government” issued by the Comptroller General of the
United States or the “Internal Control-Integrated Framework” issued by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO).
Condition:
During our audit, we noted that the City did not have documentation to support that the control over the
submission of the quarterly reports operated during fiscal year 2024.
Questioned Cost:
None
Context:
See “Condition” above. There was no documentation available for 2 out of the 2 reports selected. However,
reports were submitted timely.
Effect:
No direct effect can be determined.
Cause:
While the department noted there was segregation of duties in terms of who prepared and reviewed the reports
prior to submission, it does not maintain formal documentation that this occurred.
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the controls they are performing.
Management’s Response/Views of Responsible Officials:
Management agrees with the finding and recommendation.
Finding 2024-007: Reporting – Significant Deficiency over Internal Control over Reporting
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria:
2 CFR 200.303 Internal controls requires the recipient to establish, document, and maintain effective
internal control over the Federal award that provides reasonable assurance that the recipient or
subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the
terms and conditions of the Federal award. These internal controls should align with the guidance in
“Standards for Internal Control in the Federal Government” issued by the Comptroller General of the
United States or the “Internal Control-Integrated Framework” issued by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO).
Condition:
During our audit, we noted that the City did not have documentation to support that the control over the
submission of the quarterly reports operated during fiscal year 2024.
Questioned Cost:
None
Context:
See “Condition” above. There was no documentation available for 2 out of the 2 reports selected. However,
reports were submitted timely.
Effect:
No direct effect can be determined.
Cause:
While the department noted there was segregation of duties in terms of who prepared and reviewed the reports
prior to submission, it does not maintain formal documentation that this occurred.
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the controls they are performing.
Management’s Response/Views of Responsible Officials:
Management agrees with the finding and recommendation.
Finding 2024-007: Reporting – Significant Deficiency over Internal Control over Reporting
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria:
2 CFR 200.303 Internal controls requires the recipient to establish, document, and maintain effective
internal control over the Federal award that provides reasonable assurance that the recipient or
subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the
terms and conditions of the Federal award. These internal controls should align with the guidance in
“Standards for Internal Control in the Federal Government” issued by the Comptroller General of the
United States or the “Internal Control-Integrated Framework” issued by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO).
Condition:
During our audit, we noted that the City did not have documentation to support that the control over the
submission of the quarterly reports operated during fiscal year 2024.
Questioned Cost:
None
Context:
See “Condition” above. There was no documentation available for 2 out of the 2 reports selected. However,
reports were submitted timely.
Effect:
No direct effect can be determined.
Cause:
While the department noted there was segregation of duties in terms of who prepared and reviewed the reports
prior to submission, it does not maintain formal documentation that this occurred.
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the controls they are performing.
Management’s Response/Views of Responsible Officials:
Management agrees with the finding and recommendation.
Finding 2024-007: Reporting – Significant Deficiency over Internal Control over Reporting
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria:
2 CFR 200.303 Internal controls requires the recipient to establish, document, and maintain effective
internal control over the Federal award that provides reasonable assurance that the recipient or
subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the
terms and conditions of the Federal award. These internal controls should align with the guidance in
“Standards for Internal Control in the Federal Government” issued by the Comptroller General of the
United States or the “Internal Control-Integrated Framework” issued by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO).
Condition:
During our audit, we noted that the City did not have documentation to support that the control over the
submission of the quarterly reports operated during fiscal year 2024.
Questioned Cost:
None
Context:
See “Condition” above. There was no documentation available for 2 out of the 2 reports selected. However,
reports were submitted timely.
Effect:
No direct effect can be determined.
Cause:
While the department noted there was segregation of duties in terms of who prepared and reviewed the reports
prior to submission, it does not maintain formal documentation that this occurred.
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the controls they are performing.
Management’s Response/Views of Responsible Officials:
Management agrees with the finding and recommendation.
Finding 2024-007: Reporting – Significant Deficiency over Internal Control over Reporting
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria:
2 CFR 200.303 Internal controls requires the recipient to establish, document, and maintain effective
internal control over the Federal award that provides reasonable assurance that the recipient or
subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the
terms and conditions of the Federal award. These internal controls should align with the guidance in
“Standards for Internal Control in the Federal Government” issued by the Comptroller General of the
United States or the “Internal Control-Integrated Framework” issued by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO).
Condition:
During our audit, we noted that the City did not have documentation to support that the control over the
submission of the quarterly reports operated during fiscal year 2024.
Questioned Cost:
None
Context:
See “Condition” above. There was no documentation available for 2 out of the 2 reports selected. However,
reports were submitted timely.
Effect:
No direct effect can be determined.
Cause:
While the department noted there was segregation of duties in terms of who prepared and reviewed the reports
prior to submission, it does not maintain formal documentation that this occurred.
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the controls they are performing.
Management’s Response/Views of Responsible Officials:
Management agrees with the finding and recommendation.
Finding 2024-007: Reporting – Significant Deficiency over Internal Control over Reporting
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria:
2 CFR 200.303 Internal controls requires the recipient to establish, document, and maintain effective
internal control over the Federal award that provides reasonable assurance that the recipient or
subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the
terms and conditions of the Federal award. These internal controls should align with the guidance in
“Standards for Internal Control in the Federal Government” issued by the Comptroller General of the
United States or the “Internal Control-Integrated Framework” issued by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO).
Condition:
During our audit, we noted that the City did not have documentation to support that the control over the
submission of the quarterly reports operated during fiscal year 2024.
Questioned Cost:
None
Context:
See “Condition” above. There was no documentation available for 2 out of the 2 reports selected. However,
reports were submitted timely.
Effect:
No direct effect can be determined.
Cause:
While the department noted there was segregation of duties in terms of who prepared and reviewed the reports
prior to submission, it does not maintain formal documentation that this occurred.
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the controls they are performing.
Management’s Response/Views of Responsible Officials:
Management agrees with the finding and recommendation.
Finding 2024-007: Reporting – Significant Deficiency over Internal Control over Reporting
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria:
2 CFR 200.303 Internal controls requires the recipient to establish, document, and maintain effective
internal control over the Federal award that provides reasonable assurance that the recipient or
subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the
terms and conditions of the Federal award. These internal controls should align with the guidance in
“Standards for Internal Control in the Federal Government” issued by the Comptroller General of the
United States or the “Internal Control-Integrated Framework” issued by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO).
Condition:
During our audit, we noted that the City did not have documentation to support that the control over the
submission of the quarterly reports operated during fiscal year 2024.
Questioned Cost:
None
Context:
See “Condition” above. There was no documentation available for 2 out of the 2 reports selected. However,
reports were submitted timely.
Effect:
No direct effect can be determined.
Cause:
While the department noted there was segregation of duties in terms of who prepared and reviewed the reports
prior to submission, it does not maintain formal documentation that this occurred.
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the controls they are performing.
Management’s Response/Views of Responsible Officials:
Management agrees with the finding and recommendation.
Finding 2024-007: Reporting – Significant Deficiency over Internal Control over Reporting
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria:
2 CFR 200.303 Internal controls requires the recipient to establish, document, and maintain effective
internal control over the Federal award that provides reasonable assurance that the recipient or
subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the
terms and conditions of the Federal award. These internal controls should align with the guidance in
“Standards for Internal Control in the Federal Government” issued by the Comptroller General of the
United States or the “Internal Control-Integrated Framework” issued by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO).
Condition:
During our audit, we noted that the City did not have documentation to support that the control over the
submission of the quarterly reports operated during fiscal year 2024.
Questioned Cost:
None
Context:
See “Condition” above. There was no documentation available for 2 out of the 2 reports selected. However,
reports were submitted timely.
Effect:
No direct effect can be determined.
Cause:
While the department noted there was segregation of duties in terms of who prepared and reviewed the reports
prior to submission, it does not maintain formal documentation that this occurred.
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the controls they are performing.
Management’s Response/Views of Responsible Officials:
Management agrees with the finding and recommendation.
Finding 2024-007: Reporting – Significant Deficiency over Internal Control over Reporting
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria:
2 CFR 200.303 Internal controls requires the recipient to establish, document, and maintain effective
internal control over the Federal award that provides reasonable assurance that the recipient or
subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the
terms and conditions of the Federal award. These internal controls should align with the guidance in
“Standards for Internal Control in the Federal Government” issued by the Comptroller General of the
United States or the “Internal Control-Integrated Framework” issued by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO).
Condition:
During our audit, we noted that the City did not have documentation to support that the control over the
submission of the quarterly reports operated during fiscal year 2024.
Questioned Cost:
None
Context:
See “Condition” above. There was no documentation available for 2 out of the 2 reports selected. However,
reports were submitted timely.
Effect:
No direct effect can be determined.
Cause:
While the department noted there was segregation of duties in terms of who prepared and reviewed the reports
prior to submission, it does not maintain formal documentation that this occurred.
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the controls they are performing.
Management’s Response/Views of Responsible Officials:
Management agrees with the finding and recommendation.
Finding 2024-007: Reporting – Significant Deficiency over Internal Control over Reporting
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria:
2 CFR 200.303 Internal controls requires the recipient to establish, document, and maintain effective
internal control over the Federal award that provides reasonable assurance that the recipient or
subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the
terms and conditions of the Federal award. These internal controls should align with the guidance in
“Standards for Internal Control in the Federal Government” issued by the Comptroller General of the
United States or the “Internal Control-Integrated Framework” issued by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO).
Condition:
During our audit, we noted that the City did not have documentation to support that the control over the
submission of the quarterly reports operated during fiscal year 2024.
Questioned Cost:
None
Context:
See “Condition” above. There was no documentation available for 2 out of the 2 reports selected. However,
reports were submitted timely.
Effect:
No direct effect can be determined.
Cause:
While the department noted there was segregation of duties in terms of who prepared and reviewed the reports
prior to submission, it does not maintain formal documentation that this occurred.
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the controls they are performing.
Management’s Response/Views of Responsible Officials:
Management agrees with the finding and recommendation.
Finding 2024-007: Reporting – Significant Deficiency over Internal Control over Reporting
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria:
2 CFR 200.303 Internal controls requires the recipient to establish, document, and maintain effective
internal control over the Federal award that provides reasonable assurance that the recipient or
subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the
terms and conditions of the Federal award. These internal controls should align with the guidance in
“Standards for Internal Control in the Federal Government” issued by the Comptroller General of the
United States or the “Internal Control-Integrated Framework” issued by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO).
Condition:
During our audit, we noted that the City did not have documentation to support that the control over the
submission of the quarterly reports operated during fiscal year 2024.
Questioned Cost:
None
Context:
See “Condition” above. There was no documentation available for 2 out of the 2 reports selected. However,
reports were submitted timely.
Effect:
No direct effect can be determined.
Cause:
While the department noted there was segregation of duties in terms of who prepared and reviewed the reports
prior to submission, it does not maintain formal documentation that this occurred.
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the controls they are performing.
Management’s Response/Views of Responsible Officials:
Management agrees with the finding and recommendation.
Finding 2024-007: Reporting – Significant Deficiency over Internal Control over Reporting
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria:
2 CFR 200.303 Internal controls requires the recipient to establish, document, and maintain effective
internal control over the Federal award that provides reasonable assurance that the recipient or
subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the
terms and conditions of the Federal award. These internal controls should align with the guidance in
“Standards for Internal Control in the Federal Government” issued by the Comptroller General of the
United States or the “Internal Control-Integrated Framework” issued by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO).
Condition:
During our audit, we noted that the City did not have documentation to support that the control over the
submission of the quarterly reports operated during fiscal year 2024.
Questioned Cost:
None
Context:
See “Condition” above. There was no documentation available for 2 out of the 2 reports selected. However,
reports were submitted timely.
Effect:
No direct effect can be determined.
Cause:
While the department noted there was segregation of duties in terms of who prepared and reviewed the reports
prior to submission, it does not maintain formal documentation that this occurred.
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the controls they are performing.
Management’s Response/Views of Responsible Officials:
Management agrees with the finding and recommendation.
Finding 2024-007: Reporting – Significant Deficiency over Internal Control over Reporting
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria:
2 CFR 200.303 Internal controls requires the recipient to establish, document, and maintain effective
internal control over the Federal award that provides reasonable assurance that the recipient or
subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the
terms and conditions of the Federal award. These internal controls should align with the guidance in
“Standards for Internal Control in the Federal Government” issued by the Comptroller General of the
United States or the “Internal Control-Integrated Framework” issued by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO).
Condition:
During our audit, we noted that the City did not have documentation to support that the control over the
submission of the quarterly reports operated during fiscal year 2024.
Questioned Cost:
None
Context:
See “Condition” above. There was no documentation available for 2 out of the 2 reports selected. However,
reports were submitted timely.
Effect:
No direct effect can be determined.
Cause:
While the department noted there was segregation of duties in terms of who prepared and reviewed the reports
prior to submission, it does not maintain formal documentation that this occurred.
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the controls they are performing.
Management’s Response/Views of Responsible Officials:
Management agrees with the finding and recommendation.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024,
2023 and 2022 Single Audit Reporting Packages
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities)
included on the accompanying schedule of expenditures of federal awards for the years ended June 30,
2024, June 30, 2023 and June 30, 2022.
Criteria/Context:
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the
data collection form and reporting package should be submitted within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition/Finding:
The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30,
2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31,
2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024,
2023 and 2022 late
Context:
The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to
the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and
data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting
Package and data collection form will likely be submitted after June 15, 2025.
Cause:
The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both
the Financial Statement Audit and Single Audit.
Effect or Potential Effect:
This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of
expenditures / future awards by the grantor due to lack of proper reporting.
In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes
the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope
and cost of the single audit.
Recommendation:
We recommend the City evaluate the process and design of internal controls over financial reporting,
including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the
single audit reporting package and data collection form.
Views of Responsible Officials:
Management agrees with the finding and recommendation.
Questioned Costs:
None
Repeat Finding:
Yes.
Assistance Listing Program Title and Number: Lead Hazard Reduction Grant Program 14.900
Federal Agency: U.S. Department of Housing and Urban Development
Pass-through Entity: N/A
Award year: Various
Criteria or specific requirement:
Under the Lead-Based Paint Hazard Reduction Grant Program Terms and Conditions issued by the U.S.
Department of Housing and Urban Development, Cities were required to submit an annual race and
ethnic data reporting form HUD-27061 covering the period from July 1, 2022 to June 30, 2023 by
January 10, 2024.
Condition:
Based on our testing of required quarterly and annual reports we determined the annual report was not
submitted as required.
Context:
There was one annual report required to be submitted during the audit period that was not filed by the
January 10, 2024 deadline. Other required quarterly reporting was filed timely.
Cause:
City employees responsible for grant management and reporting missed the required submission of the
annual report. The City did not have sufficient internal controls in place to ensure all reports were filed as
required.
Effect:
The report should be submitted by the deadline. This results in non-compliance with certain provisions of
the reporting requirements of the program. This can result in the Federal government cancelling funding
of the program or denying eligible expenditures.
Questioned Cost:
None
Repeating Finding:
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 and recommendation.
Finding 2024-004: Material Weakness and Noncompliance Finding- Procurement and Suspension,
and Debarment - Verification Against the System for Award Management (SAM)
Assistance Listing Program Title and Number- Lead Hazard Reduction Program 14.900
Federal Agency- Department of Housing and Urban Development
Pass-through Entity- N/A
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension,
and debarment.
Non-federal entities are prohibited from contracting with or making subawards under covered
transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered
transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2
CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise
excluded from participating in the transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it verified vendors
selected for testing against the SAM to ensure that they were not suspended or debarred from federally—
funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform verification of
suspension or debarment over vendors that the City makes contracts with federally-funded projects, it
does not maintain formal documentation that this procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the City could not
provide evidence of this control was being completed for federally-funded projects. There were no
standard forms or templates that were used to document verification that parties are not suspended or
debarred.
Questioned Cost:
None
Context:
See condition above for context for the finding. There was no documentation available for 9 out of 9
selections tested. However, none of the vendors selected for testing were suspended or debarred.
Repeating Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they are
performing.
Views of responsible officials of the auditee:
Management agrees with the finding and recommendation.
Finding 2024-006: Significant Deficiency- Procurement and Suspension, and Debarment - Internal
Control over Procurement Documentation
Assistance Listing Program Title and Number- Lead Hazard Reduction Program 14.900
Federal Agency- Department of Housing and Urban Development
Pass-through Entity- N/A
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension,
and debarment.
Non-federal entities must meet the general procurement standards in 2 CFR section 200.318, which
include oversight of contractors’ performance, maintaining written standards of conduct for employees
involved in contracting, awarding contracts only to responsible contractors, and maintaining records to
document history of procurements.
Condition:
During our audit, we noted that the City did not have the bid documentation for one of our selections.
Cause:
While the City has a formal policy requiring the purchasing department to maintain all bid documentation
it could not locate the one selection.
Effect:
Without documented evidence the City could not provide evidence of this control being completed.
Questioned Cost:
None
Context:
See condition above for context for the finding. There was no documentation available for 1 out of 8
selections tested.
Repeating Finding:
No
Recommendation:
We recommend that the City enforce its policy to maintain all procurement documentation.
Views of responsible officials of the auditee:
Management agrees with the finding and recommendation.
Finding 2024-003: Material Weakness and Noncompliance Finding- Procurement and Suspension,
and Debarment - Verification Against the System for Award Management (SAM)
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension,
and debarment.
Non-federal entities are prohibited from contracting with or making subawards under covered
transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered
transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2
CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise
excluded from participating in the transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it verified vendors
selected for testing against the SAM to ensure that they were not suspended or debarred from federally—
funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform verification of
suspension or debarment over vendors that the City makes contracts with federally-funded projects, it
does not maintain formal documentation that this procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the City could not
provide evidence of this control was being completed for federally-funded projects. There were no
standard forms or templates that were used to document verification that parties are not suspended or
debarred.
Questioned Cost:
None
Context:
See condition above for context for the finding. There was no documentation available for 20 out of 20
selections tested. However, none of the vendors selected for testing were suspended or debarred.
Repeating Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they are
performing.
Views of responsible officials of the auditee:
Management agrees with the finding and recommendation.
Finding 2024-007: Reporting – Significant Deficiency over Internal Control over Reporting
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria:
2 CFR 200.303 Internal controls requires the recipient to establish, document, and maintain effective
internal control over the Federal award that provides reasonable assurance that the recipient or
subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the
terms and conditions of the Federal award. These internal controls should align with the guidance in
“Standards for Internal Control in the Federal Government” issued by the Comptroller General of the
United States or the “Internal Control-Integrated Framework” issued by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO).
Condition:
During our audit, we noted that the City did not have documentation to support that the control over the
submission of the quarterly reports operated during fiscal year 2024.
Questioned Cost:
None
Context:
See “Condition” above. There was no documentation available for 2 out of the 2 reports selected. However,
reports were submitted timely.
Effect:
No direct effect can be determined.
Cause:
While the department noted there was segregation of duties in terms of who prepared and reviewed the reports
prior to submission, it does not maintain formal documentation that this occurred.
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the controls they are performing.
Management’s Response/Views of Responsible Officials:
Management agrees with the finding and recommendation.
Finding 2024-003: Material Weakness and Noncompliance Finding- Procurement and Suspension,
and Debarment - Verification Against the System for Award Management (SAM)
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension,
and debarment.
Non-federal entities are prohibited from contracting with or making subawards under covered
transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered
transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2
CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise
excluded from participating in the transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it verified vendors
selected for testing against the SAM to ensure that they were not suspended or debarred from federally—
funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform verification of
suspension or debarment over vendors that the City makes contracts with federally-funded projects, it
does not maintain formal documentation that this procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the City could not
provide evidence of this control was being completed for federally-funded projects. There were no
standard forms or templates that were used to document verification that parties are not suspended or
debarred.
Questioned Cost:
None
Context:
See condition above for context for the finding. There was no documentation available for 20 out of 20
selections tested. However, none of the vendors selected for testing were suspended or debarred.
Repeating Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they are
performing.
Views of responsible officials of the auditee:
Management agrees with the finding and recommendation.
Finding 2024-003: Material Weakness and Noncompliance Finding- Procurement and Suspension,
and Debarment - Verification Against the System for Award Management (SAM)
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension,
and debarment.
Non-federal entities are prohibited from contracting with or making subawards under covered
transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered
transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2
CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise
excluded from participating in the transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it verified vendors
selected for testing against the SAM to ensure that they were not suspended or debarred from federally—
funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform verification of
suspension or debarment over vendors that the City makes contracts with federally-funded projects, it
does not maintain formal documentation that this procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the City could not
provide evidence of this control was being completed for federally-funded projects. There were no
standard forms or templates that were used to document verification that parties are not suspended or
debarred.
Questioned Cost:
None
Context:
See condition above for context for the finding. There was no documentation available for 20 out of 20
selections tested. However, none of the vendors selected for testing were suspended or debarred.
Repeating Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they are
performing.
Views of responsible officials of the auditee:
Management agrees with the finding and recommendation.
Finding 2024-003: Material Weakness and Noncompliance Finding- Procurement and Suspension,
and Debarment - Verification Against the System for Award Management (SAM)
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension,
and debarment.
Non-federal entities are prohibited from contracting with or making subawards under covered
transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered
transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2
CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise
excluded from participating in the transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it verified vendors
selected for testing against the SAM to ensure that they were not suspended or debarred from federally—
funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform verification of
suspension or debarment over vendors that the City makes contracts with federally-funded projects, it
does not maintain formal documentation that this procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the City could not
provide evidence of this control was being completed for federally-funded projects. There were no
standard forms or templates that were used to document verification that parties are not suspended or
debarred.
Questioned Cost:
None
Context:
See condition above for context for the finding. There was no documentation available for 20 out of 20
selections tested. However, none of the vendors selected for testing were suspended or debarred.
Repeating Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they are
performing.
Views of responsible officials of the auditee:
Management agrees with the finding and recommendation.
Finding 2024-003: Material Weakness and Noncompliance Finding- Procurement and Suspension,
and Debarment - Verification Against the System for Award Management (SAM)
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension,
and debarment.
Non-federal entities are prohibited from contracting with or making subawards under covered
transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered
transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2
CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise
excluded from participating in the transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it verified vendors
selected for testing against the SAM to ensure that they were not suspended or debarred from federally—
funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform verification of
suspension or debarment over vendors that the City makes contracts with federally-funded projects, it
does not maintain formal documentation that this procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the City could not
provide evidence of this control was being completed for federally-funded projects. There were no
standard forms or templates that were used to document verification that parties are not suspended or
debarred.
Questioned Cost:
None
Context:
See condition above for context for the finding. There was no documentation available for 20 out of 20
selections tested. However, none of the vendors selected for testing were suspended or debarred.
Repeating Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they are
performing.
Views of responsible officials of the auditee:
Management agrees with the finding and recommendation.
Finding 2024-003: Material Weakness and Noncompliance Finding- Procurement and Suspension,
and Debarment - Verification Against the System for Award Management (SAM)
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension,
and debarment.
Non-federal entities are prohibited from contracting with or making subawards under covered
transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered
transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2
CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise
excluded from participating in the transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it verified vendors
selected for testing against the SAM to ensure that they were not suspended or debarred from federally—
funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform verification of
suspension or debarment over vendors that the City makes contracts with federally-funded projects, it
does not maintain formal documentation that this procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the City could not
provide evidence of this control was being completed for federally-funded projects. There were no
standard forms or templates that were used to document verification that parties are not suspended or
debarred.
Questioned Cost:
None
Context:
See condition above for context for the finding. There was no documentation available for 20 out of 20
selections tested. However, none of the vendors selected for testing were suspended or debarred.
Repeating Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they are
performing.
Views of responsible officials of the auditee:
Management agrees with the finding and recommendation.
Finding 2024-003: Material Weakness and Noncompliance Finding- Procurement and Suspension,
and Debarment - Verification Against the System for Award Management (SAM)
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension,
and debarment.
Non-federal entities are prohibited from contracting with or making subawards under covered
transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered
transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2
CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise
excluded from participating in the transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it verified vendors
selected for testing against the SAM to ensure that they were not suspended or debarred from federally—
funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform verification of
suspension or debarment over vendors that the City makes contracts with federally-funded projects, it
does not maintain formal documentation that this procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the City could not
provide evidence of this control was being completed for federally-funded projects. There were no
standard forms or templates that were used to document verification that parties are not suspended or
debarred.
Questioned Cost:
None
Context:
See condition above for context for the finding. There was no documentation available for 20 out of 20
selections tested. However, none of the vendors selected for testing were suspended or debarred.
Repeating Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they are
performing.
Views of responsible officials of the auditee:
Management agrees with the finding and recommendation.
Finding 2024-003: Material Weakness and Noncompliance Finding- Procurement and Suspension,
and Debarment - Verification Against the System for Award Management (SAM)
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension,
and debarment.
Non-federal entities are prohibited from contracting with or making subawards under covered
transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered
transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2
CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise
excluded from participating in the transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it verified vendors
selected for testing against the SAM to ensure that they were not suspended or debarred from federally—
funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform verification of
suspension or debarment over vendors that the City makes contracts with federally-funded projects, it
does not maintain formal documentation that this procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the City could not
provide evidence of this control was being completed for federally-funded projects. There were no
standard forms or templates that were used to document verification that parties are not suspended or
debarred.
Questioned Cost:
None
Context:
See condition above for context for the finding. There was no documentation available for 20 out of 20
selections tested. However, none of the vendors selected for testing were suspended or debarred.
Repeating Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they are
performing.
Views of responsible officials of the auditee:
Management agrees with the finding and recommendation.
Finding 2024-003: Material Weakness and Noncompliance Finding- Procurement and Suspension,
and Debarment - Verification Against the System for Award Management (SAM)
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension,
and debarment.
Non-federal entities are prohibited from contracting with or making subawards under covered
transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered
transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2
CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise
excluded from participating in the transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it verified vendors
selected for testing against the SAM to ensure that they were not suspended or debarred from federally—
funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform verification of
suspension or debarment over vendors that the City makes contracts with federally-funded projects, it
does not maintain formal documentation that this procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the City could not
provide evidence of this control was being completed for federally-funded projects. There were no
standard forms or templates that were used to document verification that parties are not suspended or
debarred.
Questioned Cost:
None
Context:
See condition above for context for the finding. There was no documentation available for 20 out of 20
selections tested. However, none of the vendors selected for testing were suspended or debarred.
Repeating Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they are
performing.
Views of responsible officials of the auditee:
Management agrees with the finding and recommendation.
Finding 2024-003: Material Weakness and Noncompliance Finding- Procurement and Suspension,
and Debarment - Verification Against the System for Award Management (SAM)
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension,
and debarment.
Non-federal entities are prohibited from contracting with or making subawards under covered
transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered
transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2
CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise
excluded from participating in the transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it verified vendors
selected for testing against the SAM to ensure that they were not suspended or debarred from federally—
funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform verification of
suspension or debarment over vendors that the City makes contracts with federally-funded projects, it
does not maintain formal documentation that this procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the City could not
provide evidence of this control was being completed for federally-funded projects. There were no
standard forms or templates that were used to document verification that parties are not suspended or
debarred.
Questioned Cost:
None
Context:
See condition above for context for the finding. There was no documentation available for 20 out of 20
selections tested. However, none of the vendors selected for testing were suspended or debarred.
Repeating Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they are
performing.
Views of responsible officials of the auditee:
Management agrees with the finding and recommendation.
Finding 2024-003: Material Weakness and Noncompliance Finding- Procurement and Suspension,
and Debarment - Verification Against the System for Award Management (SAM)
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension,
and debarment.
Non-federal entities are prohibited from contracting with or making subawards under covered
transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered
transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2
CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise
excluded from participating in the transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it verified vendors
selected for testing against the SAM to ensure that they were not suspended or debarred from federally—
funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform verification of
suspension or debarment over vendors that the City makes contracts with federally-funded projects, it
does not maintain formal documentation that this procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the City could not
provide evidence of this control was being completed for federally-funded projects. There were no
standard forms or templates that were used to document verification that parties are not suspended or
debarred.
Questioned Cost:
None
Context:
See condition above for context for the finding. There was no documentation available for 20 out of 20
selections tested. However, none of the vendors selected for testing were suspended or debarred.
Repeating Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they are
performing.
Views of responsible officials of the auditee:
Management agrees with the finding and recommendation.
Finding 2024-003: Material Weakness and Noncompliance Finding- Procurement and Suspension,
and Debarment - Verification Against the System for Award Management (SAM)
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension,
and debarment.
Non-federal entities are prohibited from contracting with or making subawards under covered
transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered
transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2
CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise
excluded from participating in the transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it verified vendors
selected for testing against the SAM to ensure that they were not suspended or debarred from federally—
funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform verification of
suspension or debarment over vendors that the City makes contracts with federally-funded projects, it
does not maintain formal documentation that this procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the City could not
provide evidence of this control was being completed for federally-funded projects. There were no
standard forms or templates that were used to document verification that parties are not suspended or
debarred.
Questioned Cost:
None
Context:
See condition above for context for the finding. There was no documentation available for 20 out of 20
selections tested. However, none of the vendors selected for testing were suspended or debarred.
Repeating Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they are
performing.
Views of responsible officials of the auditee:
Management agrees with the finding and recommendation.
Finding 2024-003: Material Weakness and Noncompliance Finding- Procurement and Suspension,
and Debarment - Verification Against the System for Award Management (SAM)
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension,
and debarment.
Non-federal entities are prohibited from contracting with or making subawards under covered
transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered
transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2
CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise
excluded from participating in the transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it verified vendors
selected for testing against the SAM to ensure that they were not suspended or debarred from federally—
funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform verification of
suspension or debarment over vendors that the City makes contracts with federally-funded projects, it
does not maintain formal documentation that this procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the City could not
provide evidence of this control was being completed for federally-funded projects. There were no
standard forms or templates that were used to document verification that parties are not suspended or
debarred.
Questioned Cost:
None
Context:
See condition above for context for the finding. There was no documentation available for 20 out of 20
selections tested. However, none of the vendors selected for testing were suspended or debarred.
Repeating Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they are
performing.
Views of responsible officials of the auditee:
Management agrees with the finding and recommendation.
Finding 2024-003: Material Weakness and Noncompliance Finding- Procurement and Suspension,
and Debarment - Verification Against the System for Award Management (SAM)
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria or specific requirement:
2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension,
and debarment.
Non-federal entities are prohibited from contracting with or making subawards under covered
transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered
transaction with an entity at a lower tier, the nonfederal entity must verify that the entity, as defined in 2
CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise
excluded from participating in the transaction.
Condition:
During our audit, we noted that the City did not have documentation to support that it verified vendors
selected for testing against the SAM to ensure that they were not suspended or debarred from federally—
funded purchases.
Cause:
While the City has a formal policy requiring the purchasing department to perform verification of
suspension or debarment over vendors that the City makes contracts with federally-funded projects, it
does not maintain formal documentation that this procedure occurred.
Effect:
Without documented evidence of verifying whether the City was followings its policy, the City could not
provide evidence of this control was being completed for federally-funded projects. There were no
standard forms or templates that were used to document verification that parties are not suspended or
debarred.
Questioned Cost:
None
Context:
See condition above for context for the finding. There was no documentation available for 20 out of 20
selections tested. However, none of the vendors selected for testing were suspended or debarred.
Repeating Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the procedures they are
performing.
Views of responsible officials of the auditee:
Management agrees with the finding and recommendation.
Finding 2024-007: Reporting – Significant Deficiency over Internal Control over Reporting
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria:
2 CFR 200.303 Internal controls requires the recipient to establish, document, and maintain effective
internal control over the Federal award that provides reasonable assurance that the recipient or
subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the
terms and conditions of the Federal award. These internal controls should align with the guidance in
“Standards for Internal Control in the Federal Government” issued by the Comptroller General of the
United States or the “Internal Control-Integrated Framework” issued by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO).
Condition:
During our audit, we noted that the City did not have documentation to support that the control over the
submission of the quarterly reports operated during fiscal year 2024.
Questioned Cost:
None
Context:
See “Condition” above. There was no documentation available for 2 out of the 2 reports selected. However,
reports were submitted timely.
Effect:
No direct effect can be determined.
Cause:
While the department noted there was segregation of duties in terms of who prepared and reviewed the reports
prior to submission, it does not maintain formal documentation that this occurred.
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the controls they are performing.
Management’s Response/Views of Responsible Officials:
Management agrees with the finding and recommendation.
Finding 2024-007: Reporting – Significant Deficiency over Internal Control over Reporting
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria:
2 CFR 200.303 Internal controls requires the recipient to establish, document, and maintain effective
internal control over the Federal award that provides reasonable assurance that the recipient or
subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the
terms and conditions of the Federal award. These internal controls should align with the guidance in
“Standards for Internal Control in the Federal Government” issued by the Comptroller General of the
United States or the “Internal Control-Integrated Framework” issued by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO).
Condition:
During our audit, we noted that the City did not have documentation to support that the control over the
submission of the quarterly reports operated during fiscal year 2024.
Questioned Cost:
None
Context:
See “Condition” above. There was no documentation available for 2 out of the 2 reports selected. However,
reports were submitted timely.
Effect:
No direct effect can be determined.
Cause:
While the department noted there was segregation of duties in terms of who prepared and reviewed the reports
prior to submission, it does not maintain formal documentation that this occurred.
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the controls they are performing.
Management’s Response/Views of Responsible Officials:
Management agrees with the finding and recommendation.
Finding 2024-007: Reporting – Significant Deficiency over Internal Control over Reporting
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria:
2 CFR 200.303 Internal controls requires the recipient to establish, document, and maintain effective
internal control over the Federal award that provides reasonable assurance that the recipient or
subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the
terms and conditions of the Federal award. These internal controls should align with the guidance in
“Standards for Internal Control in the Federal Government” issued by the Comptroller General of the
United States or the “Internal Control-Integrated Framework” issued by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO).
Condition:
During our audit, we noted that the City did not have documentation to support that the control over the
submission of the quarterly reports operated during fiscal year 2024.
Questioned Cost:
None
Context:
See “Condition” above. There was no documentation available for 2 out of the 2 reports selected. However,
reports were submitted timely.
Effect:
No direct effect can be determined.
Cause:
While the department noted there was segregation of duties in terms of who prepared and reviewed the reports
prior to submission, it does not maintain formal documentation that this occurred.
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the controls they are performing.
Management’s Response/Views of Responsible Officials:
Management agrees with the finding and recommendation.
Finding 2024-007: Reporting – Significant Deficiency over Internal Control over Reporting
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria:
2 CFR 200.303 Internal controls requires the recipient to establish, document, and maintain effective
internal control over the Federal award that provides reasonable assurance that the recipient or
subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the
terms and conditions of the Federal award. These internal controls should align with the guidance in
“Standards for Internal Control in the Federal Government” issued by the Comptroller General of the
United States or the “Internal Control-Integrated Framework” issued by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO).
Condition:
During our audit, we noted that the City did not have documentation to support that the control over the
submission of the quarterly reports operated during fiscal year 2024.
Questioned Cost:
None
Context:
See “Condition” above. There was no documentation available for 2 out of the 2 reports selected. However,
reports were submitted timely.
Effect:
No direct effect can be determined.
Cause:
While the department noted there was segregation of duties in terms of who prepared and reviewed the reports
prior to submission, it does not maintain formal documentation that this occurred.
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the controls they are performing.
Management’s Response/Views of Responsible Officials:
Management agrees with the finding and recommendation.
Finding 2024-007: Reporting – Significant Deficiency over Internal Control over Reporting
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria:
2 CFR 200.303 Internal controls requires the recipient to establish, document, and maintain effective
internal control over the Federal award that provides reasonable assurance that the recipient or
subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the
terms and conditions of the Federal award. These internal controls should align with the guidance in
“Standards for Internal Control in the Federal Government” issued by the Comptroller General of the
United States or the “Internal Control-Integrated Framework” issued by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO).
Condition:
During our audit, we noted that the City did not have documentation to support that the control over the
submission of the quarterly reports operated during fiscal year 2024.
Questioned Cost:
None
Context:
See “Condition” above. There was no documentation available for 2 out of the 2 reports selected. However,
reports were submitted timely.
Effect:
No direct effect can be determined.
Cause:
While the department noted there was segregation of duties in terms of who prepared and reviewed the reports
prior to submission, it does not maintain formal documentation that this occurred.
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the controls they are performing.
Management’s Response/Views of Responsible Officials:
Management agrees with the finding and recommendation.
Finding 2024-007: Reporting – Significant Deficiency over Internal Control over Reporting
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria:
2 CFR 200.303 Internal controls requires the recipient to establish, document, and maintain effective
internal control over the Federal award that provides reasonable assurance that the recipient or
subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the
terms and conditions of the Federal award. These internal controls should align with the guidance in
“Standards for Internal Control in the Federal Government” issued by the Comptroller General of the
United States or the “Internal Control-Integrated Framework” issued by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO).
Condition:
During our audit, we noted that the City did not have documentation to support that the control over the
submission of the quarterly reports operated during fiscal year 2024.
Questioned Cost:
None
Context:
See “Condition” above. There was no documentation available for 2 out of the 2 reports selected. However,
reports were submitted timely.
Effect:
No direct effect can be determined.
Cause:
While the department noted there was segregation of duties in terms of who prepared and reviewed the reports
prior to submission, it does not maintain formal documentation that this occurred.
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the controls they are performing.
Management’s Response/Views of Responsible Officials:
Management agrees with the finding and recommendation.
Finding 2024-007: Reporting – Significant Deficiency over Internal Control over Reporting
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria:
2 CFR 200.303 Internal controls requires the recipient to establish, document, and maintain effective
internal control over the Federal award that provides reasonable assurance that the recipient or
subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the
terms and conditions of the Federal award. These internal controls should align with the guidance in
“Standards for Internal Control in the Federal Government” issued by the Comptroller General of the
United States or the “Internal Control-Integrated Framework” issued by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO).
Condition:
During our audit, we noted that the City did not have documentation to support that the control over the
submission of the quarterly reports operated during fiscal year 2024.
Questioned Cost:
None
Context:
See “Condition” above. There was no documentation available for 2 out of the 2 reports selected. However,
reports were submitted timely.
Effect:
No direct effect can be determined.
Cause:
While the department noted there was segregation of duties in terms of who prepared and reviewed the reports
prior to submission, it does not maintain formal documentation that this occurred.
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the controls they are performing.
Management’s Response/Views of Responsible Officials:
Management agrees with the finding and recommendation.
Finding 2024-007: Reporting – Significant Deficiency over Internal Control over Reporting
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria:
2 CFR 200.303 Internal controls requires the recipient to establish, document, and maintain effective
internal control over the Federal award that provides reasonable assurance that the recipient or
subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the
terms and conditions of the Federal award. These internal controls should align with the guidance in
“Standards for Internal Control in the Federal Government” issued by the Comptroller General of the
United States or the “Internal Control-Integrated Framework” issued by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO).
Condition:
During our audit, we noted that the City did not have documentation to support that the control over the
submission of the quarterly reports operated during fiscal year 2024.
Questioned Cost:
None
Context:
See “Condition” above. There was no documentation available for 2 out of the 2 reports selected. However,
reports were submitted timely.
Effect:
No direct effect can be determined.
Cause:
While the department noted there was segregation of duties in terms of who prepared and reviewed the reports
prior to submission, it does not maintain formal documentation that this occurred.
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the controls they are performing.
Management’s Response/Views of Responsible Officials:
Management agrees with the finding and recommendation.
Finding 2024-007: Reporting – Significant Deficiency over Internal Control over Reporting
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria:
2 CFR 200.303 Internal controls requires the recipient to establish, document, and maintain effective
internal control over the Federal award that provides reasonable assurance that the recipient or
subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the
terms and conditions of the Federal award. These internal controls should align with the guidance in
“Standards for Internal Control in the Federal Government” issued by the Comptroller General of the
United States or the “Internal Control-Integrated Framework” issued by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO).
Condition:
During our audit, we noted that the City did not have documentation to support that the control over the
submission of the quarterly reports operated during fiscal year 2024.
Questioned Cost:
None
Context:
See “Condition” above. There was no documentation available for 2 out of the 2 reports selected. However,
reports were submitted timely.
Effect:
No direct effect can be determined.
Cause:
While the department noted there was segregation of duties in terms of who prepared and reviewed the reports
prior to submission, it does not maintain formal documentation that this occurred.
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the controls they are performing.
Management’s Response/Views of Responsible Officials:
Management agrees with the finding and recommendation.
Finding 2024-007: Reporting – Significant Deficiency over Internal Control over Reporting
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria:
2 CFR 200.303 Internal controls requires the recipient to establish, document, and maintain effective
internal control over the Federal award that provides reasonable assurance that the recipient or
subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the
terms and conditions of the Federal award. These internal controls should align with the guidance in
“Standards for Internal Control in the Federal Government” issued by the Comptroller General of the
United States or the “Internal Control-Integrated Framework” issued by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO).
Condition:
During our audit, we noted that the City did not have documentation to support that the control over the
submission of the quarterly reports operated during fiscal year 2024.
Questioned Cost:
None
Context:
See “Condition” above. There was no documentation available for 2 out of the 2 reports selected. However,
reports were submitted timely.
Effect:
No direct effect can be determined.
Cause:
While the department noted there was segregation of duties in terms of who prepared and reviewed the reports
prior to submission, it does not maintain formal documentation that this occurred.
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the controls they are performing.
Management’s Response/Views of Responsible Officials:
Management agrees with the finding and recommendation.
Finding 2024-007: Reporting – Significant Deficiency over Internal Control over Reporting
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria:
2 CFR 200.303 Internal controls requires the recipient to establish, document, and maintain effective
internal control over the Federal award that provides reasonable assurance that the recipient or
subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the
terms and conditions of the Federal award. These internal controls should align with the guidance in
“Standards for Internal Control in the Federal Government” issued by the Comptroller General of the
United States or the “Internal Control-Integrated Framework” issued by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO).
Condition:
During our audit, we noted that the City did not have documentation to support that the control over the
submission of the quarterly reports operated during fiscal year 2024.
Questioned Cost:
None
Context:
See “Condition” above. There was no documentation available for 2 out of the 2 reports selected. However,
reports were submitted timely.
Effect:
No direct effect can be determined.
Cause:
While the department noted there was segregation of duties in terms of who prepared and reviewed the reports
prior to submission, it does not maintain formal documentation that this occurred.
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the controls they are performing.
Management’s Response/Views of Responsible Officials:
Management agrees with the finding and recommendation.
Finding 2024-007: Reporting – Significant Deficiency over Internal Control over Reporting
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria:
2 CFR 200.303 Internal controls requires the recipient to establish, document, and maintain effective
internal control over the Federal award that provides reasonable assurance that the recipient or
subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the
terms and conditions of the Federal award. These internal controls should align with the guidance in
“Standards for Internal Control in the Federal Government” issued by the Comptroller General of the
United States or the “Internal Control-Integrated Framework” issued by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO).
Condition:
During our audit, we noted that the City did not have documentation to support that the control over the
submission of the quarterly reports operated during fiscal year 2024.
Questioned Cost:
None
Context:
See “Condition” above. There was no documentation available for 2 out of the 2 reports selected. However,
reports were submitted timely.
Effect:
No direct effect can be determined.
Cause:
While the department noted there was segregation of duties in terms of who prepared and reviewed the reports
prior to submission, it does not maintain formal documentation that this occurred.
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the controls they are performing.
Management’s Response/Views of Responsible Officials:
Management agrees with the finding and recommendation.
Finding 2024-007: Reporting – Significant Deficiency over Internal Control over Reporting
Assistance Listing Program Title and Number- Coronavirus State and Local Fiscal Recovery
Funds 21.027
Federal Agency- Department of Treasury
Pass-through Entity- N/A
Criteria:
2 CFR 200.303 Internal controls requires the recipient to establish, document, and maintain effective
internal control over the Federal award that provides reasonable assurance that the recipient or
subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the
terms and conditions of the Federal award. These internal controls should align with the guidance in
“Standards for Internal Control in the Federal Government” issued by the Comptroller General of the
United States or the “Internal Control-Integrated Framework” issued by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO).
Condition:
During our audit, we noted that the City did not have documentation to support that the control over the
submission of the quarterly reports operated during fiscal year 2024.
Questioned Cost:
None
Context:
See “Condition” above. There was no documentation available for 2 out of the 2 reports selected. However,
reports were submitted timely.
Effect:
No direct effect can be determined.
Cause:
While the department noted there was segregation of duties in terms of who prepared and reviewed the reports
prior to submission, it does not maintain formal documentation that this occurred.
Repeat Finding:
No
Recommendation:
We recommend that the City implement a policy to formally document the controls they are performing.
Management’s Response/Views of Responsible Officials:
Management agrees with the finding and recommendation.