Audit 8523

FY End
2022-09-30
Total Expended
$19.89M
Findings
40
Programs
7
Organization: City of Biloxi (MS)
Year: 2022 Accepted: 2023-12-27

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
6577 2022-001 Significant Deficiency Yes P
6578 2022-001 Significant Deficiency Yes P
6579 2022-001 Significant Deficiency Yes P
6580 2022-001 Significant Deficiency Yes P
6581 2022-001 Significant Deficiency Yes P
6582 2022-001 Significant Deficiency Yes P
6583 2022-001 Significant Deficiency Yes P
6584 2022-001 Significant Deficiency Yes P
6585 2022-001 Significant Deficiency Yes P
6586 2022-001 Significant Deficiency Yes P
6587 2022-001 Significant Deficiency Yes P
6588 2022-001 Significant Deficiency Yes P
6589 2022-001 Significant Deficiency Yes P
6590 2022-001 Significant Deficiency Yes P
6591 2022-001 Significant Deficiency Yes P
6592 2022-001 Significant Deficiency Yes P
6593 2022-001 Significant Deficiency Yes P
6594 2022-001 Significant Deficiency Yes P
6595 2022-001 Significant Deficiency Yes P
6596 2022-001 Significant Deficiency Yes P
583019 2022-001 Significant Deficiency Yes P
583020 2022-001 Significant Deficiency Yes P
583021 2022-001 Significant Deficiency Yes P
583022 2022-001 Significant Deficiency Yes P
583023 2022-001 Significant Deficiency Yes P
583024 2022-001 Significant Deficiency Yes P
583025 2022-001 Significant Deficiency Yes P
583026 2022-001 Significant Deficiency Yes P
583027 2022-001 Significant Deficiency Yes P
583028 2022-001 Significant Deficiency Yes P
583029 2022-001 Significant Deficiency Yes P
583030 2022-001 Significant Deficiency Yes P
583031 2022-001 Significant Deficiency Yes P
583032 2022-001 Significant Deficiency Yes P
583033 2022-001 Significant Deficiency Yes P
583034 2022-001 Significant Deficiency Yes P
583035 2022-001 Significant Deficiency Yes P
583036 2022-001 Significant Deficiency Yes P
583037 2022-001 Significant Deficiency Yes P
583038 2022-001 Significant Deficiency Yes P

Contacts

Name Title Type
G2AVZFS51NK4 Diana Thornton Auditee
2284536230 Kim Marmalich Auditor
No contacts on file

Notes to SEFA

Title: Note 3 - Basis of Presentation Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. The cost principles are applied based on the period of expenditures. De Minimis Rate Used: Y Rate Explanation: The City of Biloxi, Mississippi has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of Biloxi, Mississippi under programs of the federal government for the year ended September 30, 2022 and is presented on the accrual basis of accounting. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City of Biloxi, Mississippi.
Title: Note 4 - Reconciliation of Grant Revenue Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. The cost principles are applied based on the period of expenditures. De Minimis Rate Used: Y Rate Explanation: The City of Biloxi, Mississippi has elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The following reconciles the total expenditures of federal awards to grant revenue recognized in the statement of activities for the year ended September 30, 2022:

Finding Details

Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.
Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.