Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes; 2022-007 Condition: The City's audited financial statements and the data collection form were not completed within nine months after the end of the audit period. Criteria: In accordance with 2 CFR § 200.512, the audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The City does not maintain a centralized grant accounting function or standardized policies and procedures, including requirements to periodically submit and reconcile expenditures; instead, each department maintains its own grant information. The lack of submission of grant documents and accurate information by the various agencies and departments to Finance weakens internal controls over grant reporting and hinders the ability of Finance to accurately prepare the Schedule timely. Effect: The City was not in compliance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend that Finance establish policies and procedures to ensure that the Federal funds are properly identified and reported accurately in the Schedule in accordance with Uniform Guidance requirements. We also recommend that individuals responsible for administering Federal assistance programs with the City receive training in grant administration. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor’s Conclusion: Finding remains as stated.
Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes; 2022-007 Condition: The City's audited financial statements and the data collection form were not completed within nine months after the end of the audit period. Criteria: In accordance with 2 CFR § 200.512, the audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The City does not maintain a centralized grant accounting function or standardized policies and procedures, including requirements to periodically submit and reconcile expenditures; instead, each department maintains its own grant information. The lack of submission of grant documents and accurate information by the various agencies and departments to Finance weakens internal controls over grant reporting and hinders the ability of Finance to accurately prepare the Schedule timely. Effect: The City was not in compliance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend that Finance establish policies and procedures to ensure that the Federal funds are properly identified and reported accurately in the Schedule in accordance with Uniform Guidance requirements. We also recommend that individuals responsible for administering Federal assistance programs with the City receive training in grant administration. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor’s Conclusion: Finding remains as stated.
Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes; 2022-007 Condition: The City's audited financial statements and the data collection form were not completed within nine months after the end of the audit period. Criteria: In accordance with 2 CFR § 200.512, the audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The City does not maintain a centralized grant accounting function or standardized policies and procedures, including requirements to periodically submit and reconcile expenditures; instead, each department maintains its own grant information. The lack of submission of grant documents and accurate information by the various agencies and departments to Finance weakens internal controls over grant reporting and hinders the ability of Finance to accurately prepare the Schedule timely. Effect: The City was not in compliance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend that Finance establish policies and procedures to ensure that the Federal funds are properly identified and reported accurately in the Schedule in accordance with Uniform Guidance requirements. We also recommend that individuals responsible for administering Federal assistance programs with the City receive training in grant administration. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor’s Conclusion: Finding remains as stated.
Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes; 2022-007 Condition: The City's audited financial statements and the data collection form were not completed within nine months after the end of the audit period. Criteria: In accordance with 2 CFR § 200.512, the audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The City does not maintain a centralized grant accounting function or standardized policies and procedures, including requirements to periodically submit and reconcile expenditures; instead, each department maintains its own grant information. The lack of submission of grant documents and accurate information by the various agencies and departments to Finance weakens internal controls over grant reporting and hinders the ability of Finance to accurately prepare the Schedule timely. Effect: The City was not in compliance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend that Finance establish policies and procedures to ensure that the Federal funds are properly identified and reported accurately in the Schedule in accordance with Uniform Guidance requirements. We also recommend that individuals responsible for administering Federal assistance programs with the City receive training in grant administration. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor’s Conclusion: Finding remains as stated.
Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes; 2022-007 Condition: The City's audited financial statements and the data collection form were not completed within nine months after the end of the audit period. Criteria: In accordance with 2 CFR § 200.512, the audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The City does not maintain a centralized grant accounting function or standardized policies and procedures, including requirements to periodically submit and reconcile expenditures; instead, each department maintains its own grant information. The lack of submission of grant documents and accurate information by the various agencies and departments to Finance weakens internal controls over grant reporting and hinders the ability of Finance to accurately prepare the Schedule timely. Effect: The City was not in compliance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend that Finance establish policies and procedures to ensure that the Federal funds are properly identified and reported accurately in the Schedule in accordance with Uniform Guidance requirements. We also recommend that individuals responsible for administering Federal assistance programs with the City receive training in grant administration. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor’s Conclusion: Finding remains as stated.
Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes; 2022-007 Condition: The City's audited financial statements and the data collection form were not completed within nine months after the end of the audit period. Criteria: In accordance with 2 CFR § 200.512, the audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The City does not maintain a centralized grant accounting function or standardized policies and procedures, including requirements to periodically submit and reconcile expenditures; instead, each department maintains its own grant information. The lack of submission of grant documents and accurate information by the various agencies and departments to Finance weakens internal controls over grant reporting and hinders the ability of Finance to accurately prepare the Schedule timely. Effect: The City was not in compliance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend that Finance establish policies and procedures to ensure that the Federal funds are properly identified and reported accurately in the Schedule in accordance with Uniform Guidance requirements. We also recommend that individuals responsible for administering Federal assistance programs with the City receive training in grant administration. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor’s Conclusion: Finding remains as stated.
Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes; 2022-007 Condition: The City's audited financial statements and the data collection form were not completed within nine months after the end of the audit period. Criteria: In accordance with 2 CFR § 200.512, the audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The City does not maintain a centralized grant accounting function or standardized policies and procedures, including requirements to periodically submit and reconcile expenditures; instead, each department maintains its own grant information. The lack of submission of grant documents and accurate information by the various agencies and departments to Finance weakens internal controls over grant reporting and hinders the ability of Finance to accurately prepare the Schedule timely. Effect: The City was not in compliance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend that Finance establish policies and procedures to ensure that the Federal funds are properly identified and reported accurately in the Schedule in accordance with Uniform Guidance requirements. We also recommend that individuals responsible for administering Federal assistance programs with the City receive training in grant administration. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor’s Conclusion: Finding remains as stated.
Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes; 2022-007 Condition: The City's audited financial statements and the data collection form were not completed within nine months after the end of the audit period. Criteria: In accordance with 2 CFR § 200.512, the audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The City does not maintain a centralized grant accounting function or standardized policies and procedures, including requirements to periodically submit and reconcile expenditures; instead, each department maintains its own grant information. The lack of submission of grant documents and accurate information by the various agencies and departments to Finance weakens internal controls over grant reporting and hinders the ability of Finance to accurately prepare the Schedule timely. Effect: The City was not in compliance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend that Finance establish policies and procedures to ensure that the Federal funds are properly identified and reported accurately in the Schedule in accordance with Uniform Guidance requirements. We also recommend that individuals responsible for administering Federal assistance programs with the City receive training in grant administration. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor’s Conclusion: Finding remains as stated.
Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes; 2022-007 Condition: The City's audited financial statements and the data collection form were not completed within nine months after the end of the audit period. Criteria: In accordance with 2 CFR § 200.512, the audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The City does not maintain a centralized grant accounting function or standardized policies and procedures, including requirements to periodically submit and reconcile expenditures; instead, each department maintains its own grant information. The lack of submission of grant documents and accurate information by the various agencies and departments to Finance weakens internal controls over grant reporting and hinders the ability of Finance to accurately prepare the Schedule timely. Effect: The City was not in compliance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend that Finance establish policies and procedures to ensure that the Federal funds are properly identified and reported accurately in the Schedule in accordance with Uniform Guidance requirements. We also recommend that individuals responsible for administering Federal assistance programs with the City receive training in grant administration. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor’s Conclusion: Finding remains as stated.
Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes; 2022-007 Condition: The City's audited financial statements and the data collection form were not completed within nine months after the end of the audit period. Criteria: In accordance with 2 CFR § 200.512, the audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The City does not maintain a centralized grant accounting function or standardized policies and procedures, including requirements to periodically submit and reconcile expenditures; instead, each department maintains its own grant information. The lack of submission of grant documents and accurate information by the various agencies and departments to Finance weakens internal controls over grant reporting and hinders the ability of Finance to accurately prepare the Schedule timely. Effect: The City was not in compliance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend that Finance establish policies and procedures to ensure that the Federal funds are properly identified and reported accurately in the Schedule in accordance with Uniform Guidance requirements. We also recommend that individuals responsible for administering Federal assistance programs with the City receive training in grant administration. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor’s Conclusion: Finding remains as stated.
Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes; 2022-007 Condition: The City's audited financial statements and the data collection form were not completed within nine months after the end of the audit period. Criteria: In accordance with 2 CFR § 200.512, the audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The City does not maintain a centralized grant accounting function or standardized policies and procedures, including requirements to periodically submit and reconcile expenditures; instead, each department maintains its own grant information. The lack of submission of grant documents and accurate information by the various agencies and departments to Finance weakens internal controls over grant reporting and hinders the ability of Finance to accurately prepare the Schedule timely. Effect: The City was not in compliance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend that Finance establish policies and procedures to ensure that the Federal funds are properly identified and reported accurately in the Schedule in accordance with Uniform Guidance requirements. We also recommend that individuals responsible for administering Federal assistance programs with the City receive training in grant administration. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor’s Conclusion: Finding remains as stated.
Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes; 2022-007 Condition: The City's audited financial statements and the data collection form were not completed within nine months after the end of the audit period. Criteria: In accordance with 2 CFR § 200.512, the audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The City does not maintain a centralized grant accounting function or standardized policies and procedures, including requirements to periodically submit and reconcile expenditures; instead, each department maintains its own grant information. The lack of submission of grant documents and accurate information by the various agencies and departments to Finance weakens internal controls over grant reporting and hinders the ability of Finance to accurately prepare the Schedule timely. Effect: The City was not in compliance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend that Finance establish policies and procedures to ensure that the Federal funds are properly identified and reported accurately in the Schedule in accordance with Uniform Guidance requirements. We also recommend that individuals responsible for administering Federal assistance programs with the City receive training in grant administration. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor’s Conclusion: Finding remains as stated.
Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes; 2022-007 Condition: The City's audited financial statements and the data collection form were not completed within nine months after the end of the audit period. Criteria: In accordance with 2 CFR § 200.512, the audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The City does not maintain a centralized grant accounting function or standardized policies and procedures, including requirements to periodically submit and reconcile expenditures; instead, each department maintains its own grant information. The lack of submission of grant documents and accurate information by the various agencies and departments to Finance weakens internal controls over grant reporting and hinders the ability of Finance to accurately prepare the Schedule timely. Effect: The City was not in compliance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend that Finance establish policies and procedures to ensure that the Federal funds are properly identified and reported accurately in the Schedule in accordance with Uniform Guidance requirements. We also recommend that individuals responsible for administering Federal assistance programs with the City receive training in grant administration. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor’s Conclusion: Finding remains as stated.
Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes; 2022-007 Condition: The City's audited financial statements and the data collection form were not completed within nine months after the end of the audit period. Criteria: In accordance with 2 CFR § 200.512, the audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The City does not maintain a centralized grant accounting function or standardized policies and procedures, including requirements to periodically submit and reconcile expenditures; instead, each department maintains its own grant information. The lack of submission of grant documents and accurate information by the various agencies and departments to Finance weakens internal controls over grant reporting and hinders the ability of Finance to accurately prepare the Schedule timely. Effect: The City was not in compliance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend that Finance establish policies and procedures to ensure that the Federal funds are properly identified and reported accurately in the Schedule in accordance with Uniform Guidance requirements. We also recommend that individuals responsible for administering Federal assistance programs with the City receive training in grant administration. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor’s Conclusion: Finding remains as stated.
Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes; 2022-007 Condition: The City's audited financial statements and the data collection form were not completed within nine months after the end of the audit period. Criteria: In accordance with 2 CFR § 200.512, the audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The City does not maintain a centralized grant accounting function or standardized policies and procedures, including requirements to periodically submit and reconcile expenditures; instead, each department maintains its own grant information. The lack of submission of grant documents and accurate information by the various agencies and departments to Finance weakens internal controls over grant reporting and hinders the ability of Finance to accurately prepare the Schedule timely. Effect: The City was not in compliance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend that Finance establish policies and procedures to ensure that the Federal funds are properly identified and reported accurately in the Schedule in accordance with Uniform Guidance requirements. We also recommend that individuals responsible for administering Federal assistance programs with the City receive training in grant administration. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor’s Conclusion: Finding remains as stated.
Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes; 2022-007 Condition: The City's audited financial statements and the data collection form were not completed within nine months after the end of the audit period. Criteria: In accordance with 2 CFR § 200.512, the audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The City does not maintain a centralized grant accounting function or standardized policies and procedures, including requirements to periodically submit and reconcile expenditures; instead, each department maintains its own grant information. The lack of submission of grant documents and accurate information by the various agencies and departments to Finance weakens internal controls over grant reporting and hinders the ability of Finance to accurately prepare the Schedule timely. Effect: The City was not in compliance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend that Finance establish policies and procedures to ensure that the Federal funds are properly identified and reported accurately in the Schedule in accordance with Uniform Guidance requirements. We also recommend that individuals responsible for administering Federal assistance programs with the City receive training in grant administration. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor’s Conclusion: Finding remains as stated.
Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes; 2022-007 Condition: The City's audited financial statements and the data collection form were not completed within nine months after the end of the audit period. Criteria: In accordance with 2 CFR § 200.512, the audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The City does not maintain a centralized grant accounting function or standardized policies and procedures, including requirements to periodically submit and reconcile expenditures; instead, each department maintains its own grant information. The lack of submission of grant documents and accurate information by the various agencies and departments to Finance weakens internal controls over grant reporting and hinders the ability of Finance to accurately prepare the Schedule timely. Effect: The City was not in compliance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend that Finance establish policies and procedures to ensure that the Federal funds are properly identified and reported accurately in the Schedule in accordance with Uniform Guidance requirements. We also recommend that individuals responsible for administering Federal assistance programs with the City receive training in grant administration. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor’s Conclusion: Finding remains as stated.
Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes; 2022-007 Condition: The City's audited financial statements and the data collection form were not completed within nine months after the end of the audit period. Criteria: In accordance with 2 CFR § 200.512, the audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The City does not maintain a centralized grant accounting function or standardized policies and procedures, including requirements to periodically submit and reconcile expenditures; instead, each department maintains its own grant information. The lack of submission of grant documents and accurate information by the various agencies and departments to Finance weakens internal controls over grant reporting and hinders the ability of Finance to accurately prepare the Schedule timely. Effect: The City was not in compliance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend that Finance establish policies and procedures to ensure that the Federal funds are properly identified and reported accurately in the Schedule in accordance with Uniform Guidance requirements. We also recommend that individuals responsible for administering Federal assistance programs with the City receive training in grant administration. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor’s Conclusion: Finding remains as stated.
Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes; 2022-007 Condition: The City's audited financial statements and the data collection form were not completed within nine months after the end of the audit period. Criteria: In accordance with 2 CFR § 200.512, the audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The City does not maintain a centralized grant accounting function or standardized policies and procedures, including requirements to periodically submit and reconcile expenditures; instead, each department maintains its own grant information. The lack of submission of grant documents and accurate information by the various agencies and departments to Finance weakens internal controls over grant reporting and hinders the ability of Finance to accurately prepare the Schedule timely. Effect: The City was not in compliance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend that Finance establish policies and procedures to ensure that the Federal funds are properly identified and reported accurately in the Schedule in accordance with Uniform Guidance requirements. We also recommend that individuals responsible for administering Federal assistance programs with the City receive training in grant administration. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor’s Conclusion: Finding remains as stated.
Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes; 2022-007 Condition: The City's audited financial statements and the data collection form were not completed within nine months after the end of the audit period. Criteria: In accordance with 2 CFR § 200.512, the audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The City does not maintain a centralized grant accounting function or standardized policies and procedures, including requirements to periodically submit and reconcile expenditures; instead, each department maintains its own grant information. The lack of submission of grant documents and accurate information by the various agencies and departments to Finance weakens internal controls over grant reporting and hinders the ability of Finance to accurately prepare the Schedule timely. Effect: The City was not in compliance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend that Finance establish policies and procedures to ensure that the Federal funds are properly identified and reported accurately in the Schedule in accordance with Uniform Guidance requirements. We also recommend that individuals responsible for administering Federal assistance programs with the City receive training in grant administration. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor’s Conclusion: Finding remains as stated.
Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes; 2022-007 Condition: The City's audited financial statements and the data collection form were not completed within nine months after the end of the audit period. Criteria: In accordance with 2 CFR § 200.512, the audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The City does not maintain a centralized grant accounting function or standardized policies and procedures, including requirements to periodically submit and reconcile expenditures; instead, each department maintains its own grant information. The lack of submission of grant documents and accurate information by the various agencies and departments to Finance weakens internal controls over grant reporting and hinders the ability of Finance to accurately prepare the Schedule timely. Effect: The City was not in compliance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend that Finance establish policies and procedures to ensure that the Federal funds are properly identified and reported accurately in the Schedule in accordance with Uniform Guidance requirements. We also recommend that individuals responsible for administering Federal assistance programs with the City receive training in grant administration. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor’s Conclusion: Finding remains as stated.
Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes; 2022-007 Condition: The City's audited financial statements and the data collection form were not completed within nine months after the end of the audit period. Criteria: In accordance with 2 CFR § 200.512, the audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The City does not maintain a centralized grant accounting function or standardized policies and procedures, including requirements to periodically submit and reconcile expenditures; instead, each department maintains its own grant information. The lack of submission of grant documents and accurate information by the various agencies and departments to Finance weakens internal controls over grant reporting and hinders the ability of Finance to accurately prepare the Schedule timely. Effect: The City was not in compliance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend that Finance establish policies and procedures to ensure that the Federal funds are properly identified and reported accurately in the Schedule in accordance with Uniform Guidance requirements. We also recommend that individuals responsible for administering Federal assistance programs with the City receive training in grant administration. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor’s Conclusion: Finding remains as stated.
Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes; 2022-007 Condition: The City's audited financial statements and the data collection form were not completed within nine months after the end of the audit period. Criteria: In accordance with 2 CFR § 200.512, the audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The City does not maintain a centralized grant accounting function or standardized policies and procedures, including requirements to periodically submit and reconcile expenditures; instead, each department maintains its own grant information. The lack of submission of grant documents and accurate information by the various agencies and departments to Finance weakens internal controls over grant reporting and hinders the ability of Finance to accurately prepare the Schedule timely. Effect: The City was not in compliance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend that Finance establish policies and procedures to ensure that the Federal funds are properly identified and reported accurately in the Schedule in accordance with Uniform Guidance requirements. We also recommend that individuals responsible for administering Federal assistance programs with the City receive training in grant administration. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor’s Conclusion: Finding remains as stated.
Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes; 2022-007 Condition: The City's audited financial statements and the data collection form were not completed within nine months after the end of the audit period. Criteria: In accordance with 2 CFR § 200.512, the audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The City does not maintain a centralized grant accounting function or standardized policies and procedures, including requirements to periodically submit and reconcile expenditures; instead, each department maintains its own grant information. The lack of submission of grant documents and accurate information by the various agencies and departments to Finance weakens internal controls over grant reporting and hinders the ability of Finance to accurately prepare the Schedule timely. Effect: The City was not in compliance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend that Finance establish policies and procedures to ensure that the Federal funds are properly identified and reported accurately in the Schedule in accordance with Uniform Guidance requirements. We also recommend that individuals responsible for administering Federal assistance programs with the City receive training in grant administration. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor’s Conclusion: Finding remains as stated.
Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes; 2022-007 Condition: The City's audited financial statements and the data collection form were not completed within nine months after the end of the audit period. Criteria: In accordance with 2 CFR § 200.512, the audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The City does not maintain a centralized grant accounting function or standardized policies and procedures, including requirements to periodically submit and reconcile expenditures; instead, each department maintains its own grant information. The lack of submission of grant documents and accurate information by the various agencies and departments to Finance weakens internal controls over grant reporting and hinders the ability of Finance to accurately prepare the Schedule timely. Effect: The City was not in compliance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend that Finance establish policies and procedures to ensure that the Federal funds are properly identified and reported accurately in the Schedule in accordance with Uniform Guidance requirements. We also recommend that individuals responsible for administering Federal assistance programs with the City receive training in grant administration. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor’s Conclusion: Finding remains as stated.
Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes; 2022-007 Condition: The City's audited financial statements and the data collection form were not completed within nine months after the end of the audit period. Criteria: In accordance with 2 CFR § 200.512, the audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The City does not maintain a centralized grant accounting function or standardized policies and procedures, including requirements to periodically submit and reconcile expenditures; instead, each department maintains its own grant information. The lack of submission of grant documents and accurate information by the various agencies and departments to Finance weakens internal controls over grant reporting and hinders the ability of Finance to accurately prepare the Schedule timely. Effect: The City was not in compliance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend that Finance establish policies and procedures to ensure that the Federal funds are properly identified and reported accurately in the Schedule in accordance with Uniform Guidance requirements. We also recommend that individuals responsible for administering Federal assistance programs with the City receive training in grant administration. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor’s Conclusion: Finding remains as stated.
Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes; 2022-007 Condition: The City's audited financial statements and the data collection form were not completed within nine months after the end of the audit period. Criteria: In accordance with 2 CFR § 200.512, the audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The City does not maintain a centralized grant accounting function or standardized policies and procedures, including requirements to periodically submit and reconcile expenditures; instead, each department maintains its own grant information. The lack of submission of grant documents and accurate information by the various agencies and departments to Finance weakens internal controls over grant reporting and hinders the ability of Finance to accurately prepare the Schedule timely. Effect: The City was not in compliance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend that Finance establish policies and procedures to ensure that the Federal funds are properly identified and reported accurately in the Schedule in accordance with Uniform Guidance requirements. We also recommend that individuals responsible for administering Federal assistance programs with the City receive training in grant administration. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor’s Conclusion: Finding remains as stated.
Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes; 2022-007 Condition: The City's audited financial statements and the data collection form were not completed within nine months after the end of the audit period. Criteria: In accordance with 2 CFR § 200.512, the audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The City does not maintain a centralized grant accounting function or standardized policies and procedures, including requirements to periodically submit and reconcile expenditures; instead, each department maintains its own grant information. The lack of submission of grant documents and accurate information by the various agencies and departments to Finance weakens internal controls over grant reporting and hinders the ability of Finance to accurately prepare the Schedule timely. Effect: The City was not in compliance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend that Finance establish policies and procedures to ensure that the Federal funds are properly identified and reported accurately in the Schedule in accordance with Uniform Guidance requirements. We also recommend that individuals responsible for administering Federal assistance programs with the City receive training in grant administration. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor’s Conclusion: Finding remains as stated.
Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes; 2022-007 Condition: The City's audited financial statements and the data collection form were not completed within nine months after the end of the audit period. Criteria: In accordance with 2 CFR § 200.512, the audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The City does not maintain a centralized grant accounting function or standardized policies and procedures, including requirements to periodically submit and reconcile expenditures; instead, each department maintains its own grant information. The lack of submission of grant documents and accurate information by the various agencies and departments to Finance weakens internal controls over grant reporting and hinders the ability of Finance to accurately prepare the Schedule timely. Effect: The City was not in compliance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend that Finance establish policies and procedures to ensure that the Federal funds are properly identified and reported accurately in the Schedule in accordance with Uniform Guidance requirements. We also recommend that individuals responsible for administering Federal assistance programs with the City receive training in grant administration. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor’s Conclusion: Finding remains as stated.
Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes; 2022-007 Condition: The City's audited financial statements and the data collection form were not completed within nine months after the end of the audit period. Criteria: In accordance with 2 CFR § 200.512, the audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The City does not maintain a centralized grant accounting function or standardized policies and procedures, including requirements to periodically submit and reconcile expenditures; instead, each department maintains its own grant information. The lack of submission of grant documents and accurate information by the various agencies and departments to Finance weakens internal controls over grant reporting and hinders the ability of Finance to accurately prepare the Schedule timely. Effect: The City was not in compliance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend that Finance establish policies and procedures to ensure that the Federal funds are properly identified and reported accurately in the Schedule in accordance with Uniform Guidance requirements. We also recommend that individuals responsible for administering Federal assistance programs with the City receive training in grant administration. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor’s Conclusion: Finding remains as stated.
Significant Deficiency in Internal Controls and Noncompliance over Reporting Repeat Finding: Yes; 2022-007 Condition: The City's audited financial statements and the data collection form were not completed within nine months after the end of the audit period. Criteria: In accordance with 2 CFR § 200.512, the audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The City does not maintain a centralized grant accounting function or standardized policies and procedures, including requirements to periodically submit and reconcile expenditures; instead, each department maintains its own grant information. The lack of submission of grant documents and accurate information by the various agencies and departments to Finance weakens internal controls over grant reporting and hinders the ability of Finance to accurately prepare the Schedule timely. Effect: The City was not in compliance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend that Finance establish policies and procedures to ensure that the Federal funds are properly identified and reported accurately in the Schedule in accordance with Uniform Guidance requirements. We also recommend that individuals responsible for administering Federal assistance programs with the City receive training in grant administration. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor’s Conclusion: Finding remains as stated.
Timely Financial Statements and Audit-Material Weakness in Internal Control and Failure to Comply with State and Federal Requirements of Grants and Contracts. Criteria: The Uniform Guidance – 2 CFR 200.508(b) and 2 CFR 200.508(d) – state: “The auditee must: …(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period.” Condition: The delay in finalization of the audit report was directly related to circumstances experienced by the prior audit firm. During this timeframe the audit firm lost two audit staff, one auditor with experience since 1986 retired and another left due to family matters. These personnel were key to the audit firm’s operations and thus far, the audit firm has been unsuccessful in replacing these staff members. Further, a co-owner of the audit firm had surgery, and the recuperative time has taken longer than expected. The co-owner was recently hospitalized again for issues related to the surgery. The combination of these circumstances lead to the prior audit firm closing and resigning it’s engagement. Subsequently the Southern Workforce Board, Inc. was required to begin procurement procedures through it’s request for proposal process. The procurement process, selection of an audit firm and timing of predecessor audit firm schedule directly impacted the completion of the audit. Cause/Effect: Southern Workforce Board, Inc. is out of compliance with the reporting deadline for the audit. Recommendation: Southern Workforce Board, Inc. financial records were finalized, complete, closed, reconciled and available for audit in sufficient time to meet the audit submission requirements of Uniform Guidance. The late submission was due to no fault of Southern Workforce Board, Inc. as they were prepared for the audit as they have been consistently over the years. Reply: See corrective action plan.
Timely Financial Statements and Audit-Material Weakness in Internal Control and Failure to Comply with State and Federal Requirements of Grants and Contracts. Criteria: The Uniform Guidance – 2 CFR 200.508(b) and 2 CFR 200.508(d) – state: “The auditee must: …(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period.” Condition: The delay in finalization of the audit report was directly related to circumstances experienced by the prior audit firm. During this timeframe the audit firm lost two audit staff, one auditor with experience since 1986 retired and another left due to family matters. These personnel were key to the audit firm’s operations and thus far, the audit firm has been unsuccessful in replacing these staff members. Further, a co-owner of the audit firm had surgery, and the recuperative time has taken longer than expected. The co-owner was recently hospitalized again for issues related to the surgery. The combination of these circumstances lead to the prior audit firm closing and resigning it’s engagement. Subsequently the Southern Workforce Board, Inc. was required to begin procurement procedures through it’s request for proposal process. The procurement process, selection of an audit firm and timing of predecessor audit firm schedule directly impacted the completion of the audit. Cause/Effect: Southern Workforce Board, Inc. is out of compliance with the reporting deadline for the audit. Recommendation: Southern Workforce Board, Inc. financial records were finalized, complete, closed, reconciled and available for audit in sufficient time to meet the audit submission requirements of Uniform Guidance. The late submission was due to no fault of Southern Workforce Board, Inc. as they were prepared for the audit as they have been consistently over the years. Reply: See corrective action plan.
Timely Financial Statements and Audit-Material Weakness in Internal Control and Failure to Comply with State and Federal Requirements of Grants and Contracts. Criteria: The Uniform Guidance – 2 CFR 200.508(b) and 2 CFR 200.508(d) – state: “The auditee must: …(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period.” Condition: The delay in finalization of the audit report was directly related to circumstances experienced by the prior audit firm. During this timeframe the audit firm lost two audit staff, one auditor with experience since 1986 retired and another left due to family matters. These personnel were key to the audit firm’s operations and thus far, the audit firm has been unsuccessful in replacing these staff members. Further, a co-owner of the audit firm had surgery, and the recuperative time has taken longer than expected. The co-owner was recently hospitalized again for issues related to the surgery. The combination of these circumstances lead to the prior audit firm closing and resigning it’s engagement. Subsequently the Southern Workforce Board, Inc. was required to begin procurement procedures through it’s request for proposal process. The procurement process, selection of an audit firm and timing of predecessor audit firm schedule directly impacted the completion of the audit. Cause/Effect: Southern Workforce Board, Inc. is out of compliance with the reporting deadline for the audit. Recommendation: Southern Workforce Board, Inc. financial records were finalized, complete, closed, reconciled and available for audit in sufficient time to meet the audit submission requirements of Uniform Guidance. The late submission was due to no fault of Southern Workforce Board, Inc. as they were prepared for the audit as they have been consistently over the years. Reply: See corrective action plan.
Timely Financial Statements and Audit-Material Weakness in Internal Control and Failure to Comply with State and Federal Requirements of Grants and Contracts. Criteria: The Uniform Guidance – 2 CFR 200.508(b) and 2 CFR 200.508(d) – state: “The auditee must: …(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period.” Condition: The delay in finalization of the audit report was directly related to circumstances experienced by the prior audit firm. During this timeframe the audit firm lost two audit staff, one auditor with experience since 1986 retired and another left due to family matters. These personnel were key to the audit firm’s operations and thus far, the audit firm has been unsuccessful in replacing these staff members. Further, a co-owner of the audit firm had surgery, and the recuperative time has taken longer than expected. The co-owner was recently hospitalized again for issues related to the surgery. The combination of these circumstances lead to the prior audit firm closing and resigning it’s engagement. Subsequently the Southern Workforce Board, Inc. was required to begin procurement procedures through it’s request for proposal process. The procurement process, selection of an audit firm and timing of predecessor audit firm schedule directly impacted the completion of the audit. Cause/Effect: Southern Workforce Board, Inc. is out of compliance with the reporting deadline for the audit. Recommendation: Southern Workforce Board, Inc. financial records were finalized, complete, closed, reconciled and available for audit in sufficient time to meet the audit submission requirements of Uniform Guidance. The late submission was due to no fault of Southern Workforce Board, Inc. as they were prepared for the audit as they have been consistently over the years. Reply: See corrective action plan.
Timely Financial Statements and Audit-Material Weakness in Internal Control and Failure to Comply with State and Federal Requirements of Grants and Contracts. Criteria: The Uniform Guidance – 2 CFR 200.508(b) and 2 CFR 200.508(d) – state: “The auditee must: …(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period.” Condition: The delay in finalization of the audit report was directly related to circumstances experienced by the prior audit firm. During this timeframe the audit firm lost two audit staff, one auditor with experience since 1986 retired and another left due to family matters. These personnel were key to the audit firm’s operations and thus far, the audit firm has been unsuccessful in replacing these staff members. Further, a co-owner of the audit firm had surgery, and the recuperative time has taken longer than expected. The co-owner was recently hospitalized again for issues related to the surgery. The combination of these circumstances lead to the prior audit firm closing and resigning it’s engagement. Subsequently the Southern Workforce Board, Inc. was required to begin procurement procedures through it’s request for proposal process. The procurement process, selection of an audit firm and timing of predecessor audit firm schedule directly impacted the completion of the audit. Cause/Effect: Southern Workforce Board, Inc. is out of compliance with the reporting deadline for the audit. Recommendation: Southern Workforce Board, Inc. financial records were finalized, complete, closed, reconciled and available for audit in sufficient time to meet the audit submission requirements of Uniform Guidance. The late submission was due to no fault of Southern Workforce Board, Inc. as they were prepared for the audit as they have been consistently over the years. Reply: See corrective action plan.
Timely Financial Statements and Audit-Material Weakness in Internal Control and Failure to Comply with State and Federal Requirements of Grants and Contracts. Criteria: The Uniform Guidance – 2 CFR 200.508(b) and 2 CFR 200.508(d) – state: “The auditee must: …(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period.” Condition: The delay in finalization of the audit report was directly related to circumstances experienced by the prior audit firm. During this timeframe the audit firm lost two audit staff, one auditor with experience since 1986 retired and another left due to family matters. These personnel were key to the audit firm’s operations and thus far, the audit firm has been unsuccessful in replacing these staff members. Further, a co-owner of the audit firm had surgery, and the recuperative time has taken longer than expected. The co-owner was recently hospitalized again for issues related to the surgery. The combination of these circumstances lead to the prior audit firm closing and resigning it’s engagement. Subsequently the Southern Workforce Board, Inc. was required to begin procurement procedures through it’s request for proposal process. The procurement process, selection of an audit firm and timing of predecessor audit firm schedule directly impacted the completion of the audit. Cause/Effect: Southern Workforce Board, Inc. is out of compliance with the reporting deadline for the audit. Recommendation: Southern Workforce Board, Inc. financial records were finalized, complete, closed, reconciled and available for audit in sufficient time to meet the audit submission requirements of Uniform Guidance. The late submission was due to no fault of Southern Workforce Board, Inc. as they were prepared for the audit as they have been consistently over the years. Reply: See corrective action plan.
Timely Financial Statements and Audit-Material Weakness in Internal Control and Failure to Comply with State and Federal Requirements of Grants and Contracts. Criteria: The Uniform Guidance – 2 CFR 200.508(b) and 2 CFR 200.508(d) – state: “The auditee must: …(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period.” Condition: The delay in finalization of the audit report was directly related to circumstances experienced by the prior audit firm. During this timeframe the audit firm lost two audit staff, one auditor with experience since 1986 retired and another left due to family matters. These personnel were key to the audit firm’s operations and thus far, the audit firm has been unsuccessful in replacing these staff members. Further, a co-owner of the audit firm had surgery, and the recuperative time has taken longer than expected. The co-owner was recently hospitalized again for issues related to the surgery. The combination of these circumstances lead to the prior audit firm closing and resigning it’s engagement. Subsequently the Southern Workforce Board, Inc. was required to begin procurement procedures through it’s request for proposal process. The procurement process, selection of an audit firm and timing of predecessor audit firm schedule directly impacted the completion of the audit. Cause/Effect: Southern Workforce Board, Inc. is out of compliance with the reporting deadline for the audit. Recommendation: Southern Workforce Board, Inc. financial records were finalized, complete, closed, reconciled and available for audit in sufficient time to meet the audit submission requirements of Uniform Guidance. The late submission was due to no fault of Southern Workforce Board, Inc. as they were prepared for the audit as they have been consistently over the years. Reply: See corrective action plan.
Timely Financial Statements and Audit-Material Weakness in Internal Control and Failure to Comply with State and Federal Requirements of Grants and Contracts. Criteria: The Uniform Guidance – 2 CFR 200.508(b) and 2 CFR 200.508(d) – state: “The auditee must: …(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period.” Condition: The delay in finalization of the audit report was directly related to circumstances experienced by the prior audit firm. During this timeframe the audit firm lost two audit staff, one auditor with experience since 1986 retired and another left due to family matters. These personnel were key to the audit firm’s operations and thus far, the audit firm has been unsuccessful in replacing these staff members. Further, a co-owner of the audit firm had surgery, and the recuperative time has taken longer than expected. The co-owner was recently hospitalized again for issues related to the surgery. The combination of these circumstances lead to the prior audit firm closing and resigning it’s engagement. Subsequently the Southern Workforce Board, Inc. was required to begin procurement procedures through it’s request for proposal process. The procurement process, selection of an audit firm and timing of predecessor audit firm schedule directly impacted the completion of the audit. Cause/Effect: Southern Workforce Board, Inc. is out of compliance with the reporting deadline for the audit. Recommendation: Southern Workforce Board, Inc. financial records were finalized, complete, closed, reconciled and available for audit in sufficient time to meet the audit submission requirements of Uniform Guidance. The late submission was due to no fault of Southern Workforce Board, Inc. as they were prepared for the audit as they have been consistently over the years. Reply: See corrective action plan.
Timely Financial Statements and Audit-Material Weakness in Internal Control and Failure to Comply with State and Federal Requirements of Grants and Contracts. Criteria: The Uniform Guidance – 2 CFR 200.508(b) and 2 CFR 200.508(d) – state: “The auditee must: …(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period.” Condition: The delay in finalization of the audit report was directly related to circumstances experienced by the prior audit firm. During this timeframe the audit firm lost two audit staff, one auditor with experience since 1986 retired and another left due to family matters. These personnel were key to the audit firm’s operations and thus far, the audit firm has been unsuccessful in replacing these staff members. Further, a co-owner of the audit firm had surgery, and the recuperative time has taken longer than expected. The co-owner was recently hospitalized again for issues related to the surgery. The combination of these circumstances lead to the prior audit firm closing and resigning it’s engagement. Subsequently the Southern Workforce Board, Inc. was required to begin procurement procedures through it’s request for proposal process. The procurement process, selection of an audit firm and timing of predecessor audit firm schedule directly impacted the completion of the audit. Cause/Effect: Southern Workforce Board, Inc. is out of compliance with the reporting deadline for the audit. Recommendation: Southern Workforce Board, Inc. financial records were finalized, complete, closed, reconciled and available for audit in sufficient time to meet the audit submission requirements of Uniform Guidance. The late submission was due to no fault of Southern Workforce Board, Inc. as they were prepared for the audit as they have been consistently over the years. Reply: See corrective action plan.
Timely Financial Statements and Audit-Material Weakness in Internal Control and Failure to Comply with State and Federal Requirements of Grants and Contracts. Criteria: The Uniform Guidance – 2 CFR 200.508(b) and 2 CFR 200.508(d) – state: “The auditee must: …(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period.” Condition: The delay in finalization of the audit report was directly related to circumstances experienced by the prior audit firm. During this timeframe the audit firm lost two audit staff, one auditor with experience since 1986 retired and another left due to family matters. These personnel were key to the audit firm’s operations and thus far, the audit firm has been unsuccessful in replacing these staff members. Further, a co-owner of the audit firm had surgery, and the recuperative time has taken longer than expected. The co-owner was recently hospitalized again for issues related to the surgery. The combination of these circumstances lead to the prior audit firm closing and resigning it’s engagement. Subsequently the Southern Workforce Board, Inc. was required to begin procurement procedures through it’s request for proposal process. The procurement process, selection of an audit firm and timing of predecessor audit firm schedule directly impacted the completion of the audit. Cause/Effect: Southern Workforce Board, Inc. is out of compliance with the reporting deadline for the audit. Recommendation: Southern Workforce Board, Inc. financial records were finalized, complete, closed, reconciled and available for audit in sufficient time to meet the audit submission requirements of Uniform Guidance. The late submission was due to no fault of Southern Workforce Board, Inc. as they were prepared for the audit as they have been consistently over the years. Reply: See corrective action plan.
Timely Financial Statements and Audit-Material Weakness in Internal Control and Failure to Comply with State and Federal Requirements of Grants and Contracts. Criteria: The Uniform Guidance – 2 CFR 200.508(b) and 2 CFR 200.508(d) – state: “The auditee must: …(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period.” Condition: The delay in finalization of the audit report was directly related to circumstances experienced by the prior audit firm. During this timeframe the audit firm lost two audit staff, one auditor with experience since 1986 retired and another left due to family matters. These personnel were key to the audit firm’s operations and thus far, the audit firm has been unsuccessful in replacing these staff members. Further, a co-owner of the audit firm had surgery, and the recuperative time has taken longer than expected. The co-owner was recently hospitalized again for issues related to the surgery. The combination of these circumstances lead to the prior audit firm closing and resigning it’s engagement. Subsequently the Southern Workforce Board, Inc. was required to begin procurement procedures through it’s request for proposal process. The procurement process, selection of an audit firm and timing of predecessor audit firm schedule directly impacted the completion of the audit. Cause/Effect: Southern Workforce Board, Inc. is out of compliance with the reporting deadline for the audit. Recommendation: Southern Workforce Board, Inc. financial records were finalized, complete, closed, reconciled and available for audit in sufficient time to meet the audit submission requirements of Uniform Guidance. The late submission was due to no fault of Southern Workforce Board, Inc. as they were prepared for the audit as they have been consistently over the years. Reply: See corrective action plan.
Timely Financial Statements and Audit-Material Weakness in Internal Control and Failure to Comply with State and Federal Requirements of Grants and Contracts. Criteria: The Uniform Guidance – 2 CFR 200.508(b) and 2 CFR 200.508(d) – state: “The auditee must: …(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period.” Condition: The delay in finalization of the audit report was directly related to circumstances experienced by the prior audit firm. During this timeframe the audit firm lost two audit staff, one auditor with experience since 1986 retired and another left due to family matters. These personnel were key to the audit firm’s operations and thus far, the audit firm has been unsuccessful in replacing these staff members. Further, a co-owner of the audit firm had surgery, and the recuperative time has taken longer than expected. The co-owner was recently hospitalized again for issues related to the surgery. The combination of these circumstances lead to the prior audit firm closing and resigning it’s engagement. Subsequently the Southern Workforce Board, Inc. was required to begin procurement procedures through it’s request for proposal process. The procurement process, selection of an audit firm and timing of predecessor audit firm schedule directly impacted the completion of the audit. Cause/Effect: Southern Workforce Board, Inc. is out of compliance with the reporting deadline for the audit. Recommendation: Southern Workforce Board, Inc. financial records were finalized, complete, closed, reconciled and available for audit in sufficient time to meet the audit submission requirements of Uniform Guidance. The late submission was due to no fault of Southern Workforce Board, Inc. as they were prepared for the audit as they have been consistently over the years. Reply: See corrective action plan.
Timely Financial Statements and Audit-Material Weakness in Internal Control and Failure to Comply with State and Federal Requirements of Grants and Contracts. Criteria: The Uniform Guidance – 2 CFR 200.508(b) and 2 CFR 200.508(d) – state: “The auditee must: …(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period.” Condition: The delay in finalization of the audit report was directly related to circumstances experienced by the prior audit firm. During this timeframe the audit firm lost two audit staff, one auditor with experience since 1986 retired and another left due to family matters. These personnel were key to the audit firm’s operations and thus far, the audit firm has been unsuccessful in replacing these staff members. Further, a co-owner of the audit firm had surgery, and the recuperative time has taken longer than expected. The co-owner was recently hospitalized again for issues related to the surgery. The combination of these circumstances lead to the prior audit firm closing and resigning it’s engagement. Subsequently the Southern Workforce Board, Inc. was required to begin procurement procedures through it’s request for proposal process. The procurement process, selection of an audit firm and timing of predecessor audit firm schedule directly impacted the completion of the audit. Cause/Effect: Southern Workforce Board, Inc. is out of compliance with the reporting deadline for the audit. Recommendation: Southern Workforce Board, Inc. financial records were finalized, complete, closed, reconciled and available for audit in sufficient time to meet the audit submission requirements of Uniform Guidance. The late submission was due to no fault of Southern Workforce Board, Inc. as they were prepared for the audit as they have been consistently over the years. Reply: See corrective action plan.
Timely Financial Statements and Audit-Material Weakness in Internal Control and Failure to Comply with State and Federal Requirements of Grants and Contracts. Criteria: The Uniform Guidance – 2 CFR 200.508(b) and 2 CFR 200.508(d) – state: “The auditee must: …(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period.” Condition: The delay in finalization of the audit report was directly related to circumstances experienced by the prior audit firm. During this timeframe the audit firm lost two audit staff, one auditor with experience since 1986 retired and another left due to family matters. These personnel were key to the audit firm’s operations and thus far, the audit firm has been unsuccessful in replacing these staff members. Further, a co-owner of the audit firm had surgery, and the recuperative time has taken longer than expected. The co-owner was recently hospitalized again for issues related to the surgery. The combination of these circumstances lead to the prior audit firm closing and resigning it’s engagement. Subsequently the Southern Workforce Board, Inc. was required to begin procurement procedures through it’s request for proposal process. The procurement process, selection of an audit firm and timing of predecessor audit firm schedule directly impacted the completion of the audit. Cause/Effect: Southern Workforce Board, Inc. is out of compliance with the reporting deadline for the audit. Recommendation: Southern Workforce Board, Inc. financial records were finalized, complete, closed, reconciled and available for audit in sufficient time to meet the audit submission requirements of Uniform Guidance. The late submission was due to no fault of Southern Workforce Board, Inc. as they were prepared for the audit as they have been consistently over the years. Reply: See corrective action plan.
Timely Financial Statements and Audit-Material Weakness in Internal Control and Failure to Comply with State and Federal Requirements of Grants and Contracts. Criteria: The Uniform Guidance – 2 CFR 200.508(b) and 2 CFR 200.508(d) – state: “The auditee must: …(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period.” Condition: The delay in finalization of the audit report was directly related to circumstances experienced by the prior audit firm. During this timeframe the audit firm lost two audit staff, one auditor with experience since 1986 retired and another left due to family matters. These personnel were key to the audit firm’s operations and thus far, the audit firm has been unsuccessful in replacing these staff members. Further, a co-owner of the audit firm had surgery, and the recuperative time has taken longer than expected. The co-owner was recently hospitalized again for issues related to the surgery. The combination of these circumstances lead to the prior audit firm closing and resigning it’s engagement. Subsequently the Southern Workforce Board, Inc. was required to begin procurement procedures through it’s request for proposal process. The procurement process, selection of an audit firm and timing of predecessor audit firm schedule directly impacted the completion of the audit. Cause/Effect: Southern Workforce Board, Inc. is out of compliance with the reporting deadline for the audit. Recommendation: Southern Workforce Board, Inc. financial records were finalized, complete, closed, reconciled and available for audit in sufficient time to meet the audit submission requirements of Uniform Guidance. The late submission was due to no fault of Southern Workforce Board, Inc. as they were prepared for the audit as they have been consistently over the years. Reply: See corrective action plan.
Timely Financial Statements and Audit-Material Weakness in Internal Control and Failure to Comply with State and Federal Requirements of Grants and Contracts. Criteria: The Uniform Guidance – 2 CFR 200.508(b) and 2 CFR 200.508(d) – state: “The auditee must: …(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period.” Condition: The delay in finalization of the audit report was directly related to circumstances experienced by the prior audit firm. During this timeframe the audit firm lost two audit staff, one auditor with experience since 1986 retired and another left due to family matters. These personnel were key to the audit firm’s operations and thus far, the audit firm has been unsuccessful in replacing these staff members. Further, a co-owner of the audit firm had surgery, and the recuperative time has taken longer than expected. The co-owner was recently hospitalized again for issues related to the surgery. The combination of these circumstances lead to the prior audit firm closing and resigning it’s engagement. Subsequently the Southern Workforce Board, Inc. was required to begin procurement procedures through it’s request for proposal process. The procurement process, selection of an audit firm and timing of predecessor audit firm schedule directly impacted the completion of the audit. Cause/Effect: Southern Workforce Board, Inc. is out of compliance with the reporting deadline for the audit. Recommendation: Southern Workforce Board, Inc. financial records were finalized, complete, closed, reconciled and available for audit in sufficient time to meet the audit submission requirements of Uniform Guidance. The late submission was due to no fault of Southern Workforce Board, Inc. as they were prepared for the audit as they have been consistently over the years. Reply: See corrective action plan.
Timely Financial Statements and Audit-Material Weakness in Internal Control and Failure to Comply with State and Federal Requirements of Grants and Contracts. Criteria: The Uniform Guidance – 2 CFR 200.508(b) and 2 CFR 200.508(d) – state: “The auditee must: …(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period.” Condition: The delay in finalization of the audit report was directly related to circumstances experienced by the prior audit firm. During this timeframe the audit firm lost two audit staff, one auditor with experience since 1986 retired and another left due to family matters. These personnel were key to the audit firm’s operations and thus far, the audit firm has been unsuccessful in replacing these staff members. Further, a co-owner of the audit firm had surgery, and the recuperative time has taken longer than expected. The co-owner was recently hospitalized again for issues related to the surgery. The combination of these circumstances lead to the prior audit firm closing and resigning it’s engagement. Subsequently the Southern Workforce Board, Inc. was required to begin procurement procedures through it’s request for proposal process. The procurement process, selection of an audit firm and timing of predecessor audit firm schedule directly impacted the completion of the audit. Cause/Effect: Southern Workforce Board, Inc. is out of compliance with the reporting deadline for the audit. Recommendation: Southern Workforce Board, Inc. financial records were finalized, complete, closed, reconciled and available for audit in sufficient time to meet the audit submission requirements of Uniform Guidance. The late submission was due to no fault of Southern Workforce Board, Inc. as they were prepared for the audit as they have been consistently over the years. Reply: See corrective action plan.
Timely Financial Statements and Audit-Material Weakness in Internal Control and Failure to Comply with State and Federal Requirements of Grants and Contracts. Criteria: The Uniform Guidance – 2 CFR 200.508(b) and 2 CFR 200.508(d) – state: “The auditee must: …(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period.” Condition: The delay in finalization of the audit report was directly related to circumstances experienced by the prior audit firm. During this timeframe the audit firm lost two audit staff, one auditor with experience since 1986 retired and another left due to family matters. These personnel were key to the audit firm’s operations and thus far, the audit firm has been unsuccessful in replacing these staff members. Further, a co-owner of the audit firm had surgery, and the recuperative time has taken longer than expected. The co-owner was recently hospitalized again for issues related to the surgery. The combination of these circumstances lead to the prior audit firm closing and resigning it’s engagement. Subsequently the Southern Workforce Board, Inc. was required to begin procurement procedures through it’s request for proposal process. The procurement process, selection of an audit firm and timing of predecessor audit firm schedule directly impacted the completion of the audit. Cause/Effect: Southern Workforce Board, Inc. is out of compliance with the reporting deadline for the audit. Recommendation: Southern Workforce Board, Inc. financial records were finalized, complete, closed, reconciled and available for audit in sufficient time to meet the audit submission requirements of Uniform Guidance. The late submission was due to no fault of Southern Workforce Board, Inc. as they were prepared for the audit as they have been consistently over the years. Reply: See corrective action plan.
Timely Financial Statements and Audit-Material Weakness in Internal Control and Failure to Comply with State and Federal Requirements of Grants and Contracts. Criteria: The Uniform Guidance – 2 CFR 200.508(b) and 2 CFR 200.508(d) – state: “The auditee must: …(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period.” Condition: The delay in finalization of the audit report was directly related to circumstances experienced by the prior audit firm. During this timeframe the audit firm lost two audit staff, one auditor with experience since 1986 retired and another left due to family matters. These personnel were key to the audit firm’s operations and thus far, the audit firm has been unsuccessful in replacing these staff members. Further, a co-owner of the audit firm had surgery, and the recuperative time has taken longer than expected. The co-owner was recently hospitalized again for issues related to the surgery. The combination of these circumstances lead to the prior audit firm closing and resigning it’s engagement. Subsequently the Southern Workforce Board, Inc. was required to begin procurement procedures through it’s request for proposal process. The procurement process, selection of an audit firm and timing of predecessor audit firm schedule directly impacted the completion of the audit. Cause/Effect: Southern Workforce Board, Inc. is out of compliance with the reporting deadline for the audit. Recommendation: Southern Workforce Board, Inc. financial records were finalized, complete, closed, reconciled and available for audit in sufficient time to meet the audit submission requirements of Uniform Guidance. The late submission was due to no fault of Southern Workforce Board, Inc. as they were prepared for the audit as they have been consistently over the years. Reply: See corrective action plan.