Audit 390483

Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the reporting requirements. The City should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the City did not submit IDIS PR29 Cash on Hand quarterly report timely. Questioned Costs: None. Context: The City did not submit IDIS PR29 Cash on Hand quarterly report timely for one of the two reports tested. Cause: The department overlooked the report during the period. Effect: The City is not in compliance with reporting requirements of the Uniform Guidance. Recommendation: We recommend the City implement controls and procedures to ensure reports are submitted within the required timeframes. View of Responsible Officials: There is no disagreement with the audit finding.