Audit 384206

Criteria - The City did not submit the Federal Data Collection Form to the Federal Audit Clearinghouse for the fiscal year ended September 30, 2024, within the required 9-month timeframe. Condition - Title 2, Part 200 Section 200.512 requires auditees to submit the audit, the data collection form, and the reporting package within the earlier of 30 calendar days after the auditee receives the auditors’ report, or 9-months after the end of the audit period. Cause - Significant audit adjusting journal entries were required to fairly present the financial statements. Effect of Condition - The City was not in compliance with the above requirements. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Recommendation - We recommend that significant asset and liability accounts be reconciled at yearend and ensure that the accounts have proper supporting documentation. View’s of Responsible Officials and Planned Corrective Actions - (a) Implementation Plan of Actions - The City will reconcile significant asset and liability accounts at year-end and ensure there is supporting documentation. (b) Implementation Date - This will be implemented for the year ended September 30, 2026. (c) Persons Responsible for Implementation - The Finance Director and the City Council.

Federal Agency - United States Department of Treasury (the Treasury) Federal Program - Coronavirus State and Local Fiscal Recovery Funds - (21.027) Federal Award Year - 2021 State Agency - Not applicable Criteria - American Rescue Plan Act (ARPA) annual reports are due to the Treasury by the end of April each year. Each annual report covers the previous period of April through March. Condition - The annual report for the period of April 1, 2024 through March 31, 2025 was due to the Treasury by the end of April 2025 but was not submitted until May 2025. Cause - The City did not compile information timely. Effect of Condition - The annual report was not submitted by the deadline. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Recommendation - The City should start compiling the information for the ARPA report immediately following the end of March. View’s of Responsible Officials and Planned Corrective Actions - (a) Implementation Plan of Actions - Management will start compiling information required to complete this report immediately after March. (b) Implementation Date - This will be implemented for the year ended September 30, 2026. (c) Persons Responsible for Implementation - The Finance Director and the City Council.