2023-006 (2022-006) – LATE DATA COLLECTION FORM Type of Finding: (G) –Instance of Non-Compliance Related to Federal Awards Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Statement of Condition Heading Home submitted the data collection form after the required due date. Context Heading Home was required to submit its data collection form for the year ended June 30, 2023, by March 31, 2024. Criteria The audit shall be completed, and the data collection form and reporting package shall be electronically transmitted within the earlier period of 30 days after receipt of the auditor's reports, or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day (2 CFR 200.512(a)). Cause Heading Home did not submit the June 30, 2023, data collection form and reporting package by the due date due to significant program expansion and a backlog created within the administrative team. This delay also affected the preparation and completion of the fiscal year 2023 audit. Effect Heading Home is not in compliance with Federal Award data collection form requirements and could jeopardize future federal funding. Recommendation Heading Home should implement procedures and controls to ensure that all future audit reports and data collection forms are completed promptly. View of Responsible Official and Corrective Action Plan Heading Home management is in agreement with this finding. After years of turnover in key management positions steps have been taken to address staffing challenges and these positions have been successfully staffed with high-quality individuals who bring extensive knowledge and expertise to their roles. These positions include a new Chief Executive Officer, Director of Operations, Chief Financial Officer, and Director of Human Services. To address challenges in accounting and finance Heading Home has contracted with a local CPA firm specializing in nonprofit accounting and financial reporting to assist the CFO with daily accounting tasks, the monthly close, financial reporting to management and the board of directors, and to facilitate and ensure audits are completed timely each year. The new management group is committed to maintaining a skilled and competent team in key financial roles. Heading Home’s accounting team is now in the process of preparing for the 2024 audit and anticipates the audit to be completed by December 31, 2025. While this will once again result in a late filing, the new management team has made significant strides in a short amount of time and anticipates that the 2025 and all future audits will be submitted on or before the March 31st due date. Management anticipates the above corrective action plan to be fully implemented by March 30, 2026. Personnel responsible for ensuring implementation include Connie Chavez, Executive Director, Debbie Brickman, Chief Financial Officer, and Armando Sanchez, contract accountant team lead.
2023-006 (2022-006) – LATE DATA COLLECTION FORM Type of Finding: (G) –Instance of Non-Compliance Related to Federal Awards Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Statement of Condition Heading Home submitted the data collection form after the required due date. Context Heading Home was required to submit its data collection form for the year ended June 30, 2023, by March 31, 2024. Criteria The audit shall be completed, and the data collection form and reporting package shall be electronically transmitted within the earlier period of 30 days after receipt of the auditor's reports, or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day (2 CFR 200.512(a)). Cause Heading Home did not submit the June 30, 2023, data collection form and reporting package by the due date due to significant program expansion and a backlog created within the administrative team. This delay also affected the preparation and completion of the fiscal year 2023 audit. Effect Heading Home is not in compliance with Federal Award data collection form requirements and could jeopardize future federal funding. Recommendation Heading Home should implement procedures and controls to ensure that all future audit reports and data collection forms are completed promptly. View of Responsible Official and Corrective Action Plan Heading Home management is in agreement with this finding. After years of turnover in key management positions steps have been taken to address staffing challenges and these positions have been successfully staffed with high-quality individuals who bring extensive knowledge and expertise to their roles. These positions include a new Chief Executive Officer, Director of Operations, Chief Financial Officer, and Director of Human Services. To address challenges in accounting and finance Heading Home has contracted with a local CPA firm specializing in nonprofit accounting and financial reporting to assist the CFO with daily accounting tasks, the monthly close, financial reporting to management and the board of directors, and to facilitate and ensure audits are completed timely each year. The new management group is committed to maintaining a skilled and competent team in key financial roles. Heading Home’s accounting team is now in the process of preparing for the 2024 audit and anticipates the audit to be completed by December 31, 2025. While this will once again result in a late filing, the new management team has made significant strides in a short amount of time and anticipates that the 2025 and all future audits will be submitted on or before the March 31st due date. Management anticipates the above corrective action plan to be fully implemented by March 30, 2026. Personnel responsible for ensuring implementation include Connie Chavez, Executive Director, Debbie Brickman, Chief Financial Officer, and Armando Sanchez, contract accountant team lead.
2023-006 (2022-006) – LATE DATA COLLECTION FORM Type of Finding: (G) –Instance of Non-Compliance Related to Federal Awards Funding Agency: All (see Schedule of Expenditures of Federal Awards) Title: All (see Schedule of Expenditures of Federal Awards) AL #: All (see Schedule of Expenditures of Federal Awards) Award #: All (see Schedule of Expenditures of Federal Awards) Award Period: All (see Schedule of Expenditures of Federal Awards) Questioned Costs: None Statement of Condition Heading Home submitted the data collection form after the required due date. Context Heading Home was required to submit its data collection form for the year ended June 30, 2023, by March 31, 2024. Criteria The audit shall be completed, and the data collection form and reporting package shall be electronically transmitted within the earlier period of 30 days after receipt of the auditor's reports, or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day (2 CFR 200.512(a)). Cause Heading Home did not submit the June 30, 2023, data collection form and reporting package by the due date due to significant program expansion and a backlog created within the administrative team. This delay also affected the preparation and completion of the fiscal year 2023 audit. Effect Heading Home is not in compliance with Federal Award data collection form requirements and could jeopardize future federal funding. Recommendation Heading Home should implement procedures and controls to ensure that all future audit reports and data collection forms are completed promptly. View of Responsible Official and Corrective Action Plan Heading Home management is in agreement with this finding. After years of turnover in key management positions steps have been taken to address staffing challenges and these positions have been successfully staffed with high-quality individuals who bring extensive knowledge and expertise to their roles. These positions include a new Chief Executive Officer, Director of Operations, Chief Financial Officer, and Director of Human Services. To address challenges in accounting and finance Heading Home has contracted with a local CPA firm specializing in nonprofit accounting and financial reporting to assist the CFO with daily accounting tasks, the monthly close, financial reporting to management and the board of directors, and to facilitate and ensure audits are completed timely each year. The new management group is committed to maintaining a skilled and competent team in key financial roles. Heading Home’s accounting team is now in the process of preparing for the 2024 audit and anticipates the audit to be completed by December 31, 2025. While this will once again result in a late filing, the new management team has made significant strides in a short amount of time and anticipates that the 2025 and all future audits will be submitted on or before the March 31st due date. Management anticipates the above corrective action plan to be fully implemented by March 30, 2026. Personnel responsible for ensuring implementation include Connie Chavez, Executive Director, Debbie Brickman, Chief Financial Officer, and Armando Sanchez, contract accountant team lead.
Finding number: 2023-001 Federal Assistance Listing No: 14.139 Program name: Mortgage Insurance Rental Housing in Urban Renewal Areas Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: n/a Grant number: n/a Federal award year: 2023 Finding type: Significant deficiency and non-compliance Compliance requirement: Reporting Questioned costs: n/a Repeat finding: Yes Criteria: In accordance with the requirements of CFR §200.512, the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: M. Carter Plaza did not electronically submit its June 30, 2022 Single Audit reporting package to the Federal Clearinghouse within the required time period. Cause: M. Carter Plaza’s 2022 accounting records were not closed in a timely matter and the audit was not completed prior to the data collection form due date. Effect: M. Carter Plaza did not comply with CFR §200.512. The late submission results in non-compliance for all federal programs. Audit Recommendation: We recommend that management implement procedures to ensure that all required reporting is submitted in a timely manner and in accordance with CFR §200.512 deadlines. Management’s Response: The organization experienced significant turnover in the Fiscal Department beginning in 2021. Work was delayed as new staff required training on processes in conjunction with working through a large backlog of work in the Department that was necessary to complete in order to prepare the Financial Statements for audit. In addition to adapting its processes in the Fiscal Department to ensure the continuance of proper separation of duties and adherence to policies and procedures during staff transitions, Management is developing procedures to hire, train, and retain Fiscal Staff to help stabilize the department to ensure the work can continue in the event of unexpected staff turnover. Management anticipates that these measures will have a positive impact on the timeliness of future audit processes.
The Uniform Guidance 2 CFR 200.512(a) requires the City's audit to be completed and submitted within nine months after the end of the audit period, or March 31, 2024. The reporting package was not submitted until May 2025. We recommend the City file the reporting package timely.
The Uniform Guidance 2 CFR 200.512(a) requires the City's audit to be completed and submitted within nine months after the end of the audit period, or March 31, 2024. The reporting package was not submitted until May 2025. We recommend the City file the reporting package timely.
The Uniform Guidance 2 CFR 200.512(a) requires the City's audit to be completed and submitted within nine months after the end of the audit period, or March 31, 2024. The reporting package was not submitted until May 2025. We recommend the City file the reporting package timely.
The Uniform Guidance 2 CFR 200.512(a) requires the City's audit to be completed and submitted within nine months after the end of the audit period, or March 31, 2024. The reporting package was not submitted until May 2025. We recommend the City file the reporting package timely.
The Uniform Guidance 2 CFR 200.512(a) requires the City's audit to be completed and submitted within nine months after the end of the audit period, or March 31, 2024. The reporting package was not submitted until May 2025. We recommend the City file the reporting package timely.
The Uniform Guidance 2 CFR 200.512(a) requires the City's audit to be completed and submitted within nine months after the end of the audit period, or March 31, 2024. The reporting package was not submitted until May 2025. We recommend the City file the reporting package timely.
The Uniform Guidance 2 CFR 200.512(a) requires the City's audit to be completed and submitted within nine months after the end of the audit period, or March 31, 2024. The reporting package was not submitted until May 2025. We recommend the City file the reporting package timely.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.
Finding 2023-002: Material Weakness, Late Issuance of the 2023 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards. Condition/Finding: The Single Audit packages for the City’s fiscal years ended June 30, 2023, June 30, 2022 and June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024, March 31, 2023 and September 30, 2022, respectively. The City missed the filing deadlines, making the filings for 2023, 2022 and 2021 late. Cause: The cause is the lack of effective controls over financial reporting resulting in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Context: The June 30, 2023, 2022 and 2021 Single Audit packages.