2024‐004 (2022‐009) Single Audit Report Submission (Other Non‐compliance) (Repeat/Modified)
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement Reporting
Award Period: July 1, 2023 to June 30, 2024
Condition: The City’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period.
The City did not make progress on this finding in 2024.
Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be
submitted within nine months after the end of the audit period.
Effect: The City is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The City experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the City should work to catch up the closing process in order
to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to
be submitted by the federal clearing house due date.
Agency’s Response: The City is working to get current with the accounting processes and financials that would
enable the timely performance of the annual financial audit. The Finance Director has contracted a public
accounting firm for assistance to accelerate this process and ensure future timely audit completion. In
addition, the Finance Department has implemented multiple monthly and annual reconciliation processes to
ensure the general ledger is completed timely and accurately. Training of City staff on completion of monthly
processes is ongoing and will continue with oversight by the Finance Director.
Responsible Parties: The Director of Finance.
Timeline: June 30, 2025
2024‐004 (2022‐009) Single Audit Report Submission (Other Non‐compliance) (Repeat/Modified)
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement Reporting
Award Period: July 1, 2023 to June 30, 2024
Condition: The City’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period.
The City did not make progress on this finding in 2024.
Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be
submitted within nine months after the end of the audit period.
Effect: The City is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The City experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the City should work to catch up the closing process in order
to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to
be submitted by the federal clearing house due date.
Agency’s Response: The City is working to get current with the accounting processes and financials that would
enable the timely performance of the annual financial audit. The Finance Director has contracted a public
accounting firm for assistance to accelerate this process and ensure future timely audit completion. In
addition, the Finance Department has implemented multiple monthly and annual reconciliation processes to
ensure the general ledger is completed timely and accurately. Training of City staff on completion of monthly
processes is ongoing and will continue with oversight by the Finance Director.
Responsible Parties: The Director of Finance.
Timeline: June 30, 2025
2024‐004 (2022‐009) Single Audit Report Submission (Other Non‐compliance) (Repeat/Modified)
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement Reporting
Award Period: July 1, 2023 to June 30, 2024
Condition: The City’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period.
The City did not make progress on this finding in 2024.
Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be
submitted within nine months after the end of the audit period.
Effect: The City is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The City experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the City should work to catch up the closing process in order
to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to
be submitted by the federal clearing house due date.
Agency’s Response: The City is working to get current with the accounting processes and financials that would
enable the timely performance of the annual financial audit. The Finance Director has contracted a public
accounting firm for assistance to accelerate this process and ensure future timely audit completion. In
addition, the Finance Department has implemented multiple monthly and annual reconciliation processes to
ensure the general ledger is completed timely and accurately. Training of City staff on completion of monthly
processes is ongoing and will continue with oversight by the Finance Director.
Responsible Parties: The Director of Finance.
Timeline: June 30, 2025
2024‐004 (2022‐009) Single Audit Report Submission (Other Non‐compliance) (Repeat/Modified)
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement Reporting
Award Period: July 1, 2023 to June 30, 2024
Condition: The City’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period.
The City did not make progress on this finding in 2024.
Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be
submitted within nine months after the end of the audit period.
Effect: The City is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The City experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the City should work to catch up the closing process in order
to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to
be submitted by the federal clearing house due date.
Agency’s Response: The City is working to get current with the accounting processes and financials that would
enable the timely performance of the annual financial audit. The Finance Director has contracted a public
accounting firm for assistance to accelerate this process and ensure future timely audit completion. In
addition, the Finance Department has implemented multiple monthly and annual reconciliation processes to
ensure the general ledger is completed timely and accurately. Training of City staff on completion of monthly
processes is ongoing and will continue with oversight by the Finance Director.
Responsible Parties: The Director of Finance.
Timeline: June 30, 2025
2024‐004 (2022‐009) Single Audit Report Submission (Other Non‐compliance) (Repeat/Modified)
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement Reporting
Award Period: July 1, 2023 to June 30, 2024
Condition: The City’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period.
The City did not make progress on this finding in 2024.
Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be
submitted within nine months after the end of the audit period.
Effect: The City is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The City experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the City should work to catch up the closing process in order
to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to
be submitted by the federal clearing house due date.
Agency’s Response: The City is working to get current with the accounting processes and financials that would
enable the timely performance of the annual financial audit. The Finance Director has contracted a public
accounting firm for assistance to accelerate this process and ensure future timely audit completion. In
addition, the Finance Department has implemented multiple monthly and annual reconciliation processes to
ensure the general ledger is completed timely and accurately. Training of City staff on completion of monthly
processes is ongoing and will continue with oversight by the Finance Director.
Responsible Parties: The Director of Finance.
Timeline: June 30, 2025
2024‐005 Reporting (2023‐009) Reporting (Significant Deficiency) (Repeat/Modified)
Federal Program Information:
Funding Agency: Department of the Justice
Title: Public Safety Partnership and Community Policing Grants
Assistance Listing Number: 16.710
Compliance Requirement: Reporting
Award Year: July 1, 2023 to June 30, 2024
Condition: During our audit, we noted that the City did not submit all of its quarterly financial reports and
one progress report in a timely manner.
The City did make progress in this finding. In prior year, the City did not submit the proper reports, however,
this year, all 4 quarterly reports were submitted, however, 3 out of 4 were late.
Criteria: The City must submit the federal financial reports 30 days after the end of the end of each quarter (2
CFR 200.329 section (c)(1).
Effect: The City was not in compliance with the reporting requirement; the City did not submit information in
a timely manner for three quarters of the fiscal year.
Questioned Costs: None
Cause: The City had turnover that handled this duty during the time that the reports were due to be
submitted and so it was not completed until the end of the fiscal year.
Auditors’ Recommendation: We recommend that the City ensure that it has more than one position
responsible for submitting these quarterly and any progress reports to the federal government to ensure that
they are always completed even if one position is vacant.
Agency’s Response: The City of acknowledges the audit finding regarding the untimely submission of reporting
for the Cops Hiring program. This was a result of turnover, and the new grant manager was not hired until the
middle of fiscal year 2024.
The Procurement officer, who manages grants, as well as the Finance Director, have prioritized compliance
with federal reporting requirements. To prevent future occurrences, the Finance Department has
implemented internal controls ensuring multiple staff members are responsible for federal reporting.
Specifically, both the Finance Director and the Financial Analyst now share the responsibility and authority to
complete and submit these annual reports.
This new process ensures continuity in reporting, even in the event of staff turnover, and strengthens the
City’s commitment to compliance with federal funding requirements. Additionally, the Finance Director
oversees this responsibility so there are now multiple controls to ensure timely completion.
Responsible Parties: The Director of Finance.
Timeline: June 30, 2025
2024‐004 (2022‐009) Single Audit Report Submission (Other Non‐compliance) (Repeat/Modified)
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement Reporting
Award Period: July 1, 2023 to June 30, 2024
Condition: The City’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period.
The City did not make progress on this finding in 2024.
Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be
submitted within nine months after the end of the audit period.
Effect: The City is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The City experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the City should work to catch up the closing process in order
to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to
be submitted by the federal clearing house due date.
Agency’s Response: The City is working to get current with the accounting processes and financials that would
enable the timely performance of the annual financial audit. The Finance Director has contracted a public
accounting firm for assistance to accelerate this process and ensure future timely audit completion. In
addition, the Finance Department has implemented multiple monthly and annual reconciliation processes to
ensure the general ledger is completed timely and accurately. Training of City staff on completion of monthly
processes is ongoing and will continue with oversight by the Finance Director.
Responsible Parties: The Director of Finance.
Timeline: June 30, 2025
2024‐004 (2022‐009) Single Audit Report Submission (Other Non‐compliance) (Repeat/Modified)
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement Reporting
Award Period: July 1, 2023 to June 30, 2024
Condition: The City’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period.
The City did not make progress on this finding in 2024.
Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be
submitted within nine months after the end of the audit period.
Effect: The City is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The City experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the City should work to catch up the closing process in order
to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to
be submitted by the federal clearing house due date.
Agency’s Response: The City is working to get current with the accounting processes and financials that would
enable the timely performance of the annual financial audit. The Finance Director has contracted a public
accounting firm for assistance to accelerate this process and ensure future timely audit completion. In
addition, the Finance Department has implemented multiple monthly and annual reconciliation processes to
ensure the general ledger is completed timely and accurately. Training of City staff on completion of monthly
processes is ongoing and will continue with oversight by the Finance Director.
Responsible Parties: The Director of Finance.
Timeline: June 30, 2025
2024‐004 (2022‐009) Single Audit Report Submission (Other Non‐compliance) (Repeat/Modified)
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement Reporting
Award Period: July 1, 2023 to June 30, 2024
Condition: The City’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period.
The City did not make progress on this finding in 2024.
Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be
submitted within nine months after the end of the audit period.
Effect: The City is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The City experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the City should work to catch up the closing process in order
to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to
be submitted by the federal clearing house due date.
Agency’s Response: The City is working to get current with the accounting processes and financials that would
enable the timely performance of the annual financial audit. The Finance Director has contracted a public
accounting firm for assistance to accelerate this process and ensure future timely audit completion. In
addition, the Finance Department has implemented multiple monthly and annual reconciliation processes to
ensure the general ledger is completed timely and accurately. Training of City staff on completion of monthly
processes is ongoing and will continue with oversight by the Finance Director.
Responsible Parties: The Director of Finance.
Timeline: June 30, 2025
2024‐004 (2022‐009) Single Audit Report Submission (Other Non‐compliance) (Repeat/Modified)
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement Reporting
Award Period: July 1, 2023 to June 30, 2024
Condition: The City’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period.
The City did not make progress on this finding in 2024.
Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be
submitted within nine months after the end of the audit period.
Effect: The City is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The City experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the City should work to catch up the closing process in order
to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to
be submitted by the federal clearing house due date.
Agency’s Response: The City is working to get current with the accounting processes and financials that would
enable the timely performance of the annual financial audit. The Finance Director has contracted a public
accounting firm for assistance to accelerate this process and ensure future timely audit completion. In
addition, the Finance Department has implemented multiple monthly and annual reconciliation processes to
ensure the general ledger is completed timely and accurately. Training of City staff on completion of monthly
processes is ongoing and will continue with oversight by the Finance Director.
Responsible Parties: The Director of Finance.
Timeline: June 30, 2025
2024‐004 (2022‐009) Single Audit Report Submission (Other Non‐compliance) (Repeat/Modified)
Federal program information:
Funding agency: All Programs
Title: All Programs
Federal Assistance Listing Number: All Programs
Compliance Requirement Reporting
Award Period: July 1, 2023 to June 30, 2024
Condition: The City’s fiscal year ended June 30, 2024, single audit reporting package was not submitted to the
Federal Audit Clearinghouse within nine months after the end of the audit period.
The City did not make progress on this finding in 2024.
Criteria: 2 CFR Section 200.50(c) of the Uniform Guidance requires that the Single Audit reporting package be
submitted within nine months after the end of the audit period.
Effect: The City is not in compliance with reporting requirements of the Uniform Guidance.
Questioned Costs: None
Cause: The City experienced significant turnover during this fiscal year, and it resulted in both operations and
closing of the previous fiscal year to be delayed which made everything late.
Auditors’ Recommendation: We recommend that the City should work to catch up the closing process in order
to ensure that the next year’s audit is performed timely in order for the next year’s audit reporting package to
be submitted by the federal clearing house due date.
Agency’s Response: The City is working to get current with the accounting processes and financials that would
enable the timely performance of the annual financial audit. The Finance Director has contracted a public
accounting firm for assistance to accelerate this process and ensure future timely audit completion. In
addition, the Finance Department has implemented multiple monthly and annual reconciliation processes to
ensure the general ledger is completed timely and accurately. Training of City staff on completion of monthly
processes is ongoing and will continue with oversight by the Finance Director.
Responsible Parties: The Director of Finance.
Timeline: June 30, 2025
2024‐005 Reporting (2023‐009) Reporting (Significant Deficiency) (Repeat/Modified)
Federal Program Information:
Funding Agency: Department of the Justice
Title: Public Safety Partnership and Community Policing Grants
Assistance Listing Number: 16.710
Compliance Requirement: Reporting
Award Year: July 1, 2023 to June 30, 2024
Condition: During our audit, we noted that the City did not submit all of its quarterly financial reports and
one progress report in a timely manner.
The City did make progress in this finding. In prior year, the City did not submit the proper reports, however,
this year, all 4 quarterly reports were submitted, however, 3 out of 4 were late.
Criteria: The City must submit the federal financial reports 30 days after the end of the end of each quarter (2
CFR 200.329 section (c)(1).
Effect: The City was not in compliance with the reporting requirement; the City did not submit information in
a timely manner for three quarters of the fiscal year.
Questioned Costs: None
Cause: The City had turnover that handled this duty during the time that the reports were due to be
submitted and so it was not completed until the end of the fiscal year.
Auditors’ Recommendation: We recommend that the City ensure that it has more than one position
responsible for submitting these quarterly and any progress reports to the federal government to ensure that
they are always completed even if one position is vacant.
Agency’s Response: The City of acknowledges the audit finding regarding the untimely submission of reporting
for the Cops Hiring program. This was a result of turnover, and the new grant manager was not hired until the
middle of fiscal year 2024.
The Procurement officer, who manages grants, as well as the Finance Director, have prioritized compliance
with federal reporting requirements. To prevent future occurrences, the Finance Department has
implemented internal controls ensuring multiple staff members are responsible for federal reporting.
Specifically, both the Finance Director and the Financial Analyst now share the responsibility and authority to
complete and submit these annual reports.
This new process ensures continuity in reporting, even in the event of staff turnover, and strengthens the
City’s commitment to compliance with federal funding requirements. Additionally, the Finance Director
oversees this responsibility so there are now multiple controls to ensure timely completion.
Responsible Parties: The Director of Finance.
Timeline: June 30, 2025