Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024, 2023 and 2022 Single Audit Reporting Packages Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the years ended June 30, 2024, June 30, 2023 and June 30, 2022. 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. Condition/Finding: The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30, 2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31, 2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024, 2023 and 2022 late Context: The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting Package and data collection form will likely be submitted after June 15, 2025. Cause: The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in errors 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 single audit reporting package and data collection form. Views of Responsible Officials: Management agrees with the finding and recommendation. Questioned Costs: None Repeat Finding: Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024, 2023 and 2022 Single Audit Reporting Packages Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the years ended June 30, 2024, June 30, 2023 and June 30, 2022. 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. Condition/Finding: The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30, 2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31, 2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024, 2023 and 2022 late Context: The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting Package and data collection form will likely be submitted after June 15, 2025. Cause: The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in errors 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 single audit reporting package and data collection form. Views of Responsible Officials: Management agrees with the finding and recommendation. Questioned Costs: None Repeat Finding: Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024, 2023 and 2022 Single Audit Reporting Packages Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the years ended June 30, 2024, June 30, 2023 and June 30, 2022. 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. Condition/Finding: The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30, 2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31, 2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024, 2023 and 2022 late Context: The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting Package and data collection form will likely be submitted after June 15, 2025. Cause: The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in errors 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 single audit reporting package and data collection form. Views of Responsible Officials: Management agrees with the finding and recommendation. Questioned Costs: None Repeat Finding: Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024, 2023 and 2022 Single Audit Reporting Packages Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the years ended June 30, 2024, June 30, 2023 and June 30, 2022. 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. Condition/Finding: The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30, 2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31, 2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024, 2023 and 2022 late Context: The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting Package and data collection form will likely be submitted after June 15, 2025. Cause: The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in errors 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 single audit reporting package and data collection form. Views of Responsible Officials: Management agrees with the finding and recommendation. Questioned Costs: None Repeat Finding: Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024, 2023 and 2022 Single Audit Reporting Packages Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the years ended June 30, 2024, June 30, 2023 and June 30, 2022. 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. Condition/Finding: The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30, 2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31, 2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024, 2023 and 2022 late Context: The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting Package and data collection form will likely be submitted after June 15, 2025. Cause: The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in errors 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 single audit reporting package and data collection form. Views of Responsible Officials: Management agrees with the finding and recommendation. Questioned Costs: None Repeat Finding: Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024, 2023 and 2022 Single Audit Reporting Packages Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the years ended June 30, 2024, June 30, 2023 and June 30, 2022. 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. Condition/Finding: The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30, 2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31, 2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024, 2023 and 2022 late Context: The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting Package and data collection form will likely be submitted after June 15, 2025. Cause: The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in errors 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 single audit reporting package and data collection form. Views of Responsible Officials: Management agrees with the finding and recommendation. Questioned Costs: None Repeat Finding: Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024, 2023 and 2022 Single Audit Reporting Packages Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the years ended June 30, 2024, June 30, 2023 and June 30, 2022. 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. Condition/Finding: The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30, 2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31, 2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024, 2023 and 2022 late Context: The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting Package and data collection form will likely be submitted after June 15, 2025. Cause: The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in errors 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 single audit reporting package and data collection form. Views of Responsible Officials: Management agrees with the finding and recommendation. Questioned Costs: None Repeat Finding: Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024, 2023 and 2022 Single Audit Reporting Packages Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the years ended June 30, 2024, June 30, 2023 and June 30, 2022. 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. Condition/Finding: The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30, 2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31, 2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024, 2023 and 2022 late Context: The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting Package and data collection form will likely be submitted after June 15, 2025. Cause: The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in errors 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 single audit reporting package and data collection form. Views of Responsible Officials: Management agrees with the finding and recommendation. Questioned Costs: None Repeat Finding: Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024, 2023 and 2022 Single Audit Reporting Packages Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the years ended June 30, 2024, June 30, 2023 and June 30, 2022. 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. Condition/Finding: The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30, 2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31, 2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024, 2023 and 2022 late Context: The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting Package and data collection form will likely be submitted after June 15, 2025. Cause: The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in errors 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 single audit reporting package and data collection form. Views of Responsible Officials: Management agrees with the finding and recommendation. Questioned Costs: None Repeat Finding: Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024, 2023 and 2022 Single Audit Reporting Packages Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the years ended June 30, 2024, June 30, 2023 and June 30, 2022. 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. Condition/Finding: The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30, 2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31, 2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024, 2023 and 2022 late Context: The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting Package and data collection form will likely be submitted after June 15, 2025. Cause: The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in errors 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 single audit reporting package and data collection form. Views of Responsible Officials: Management agrees with the finding and recommendation. Questioned Costs: None Repeat Finding: Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024, 2023 and 2022 Single Audit Reporting Packages Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the years ended June 30, 2024, June 30, 2023 and June 30, 2022. 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. Condition/Finding: The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30, 2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31, 2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024, 2023 and 2022 late Context: The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting Package and data collection form will likely be submitted after June 15, 2025. Cause: The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in errors 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 single audit reporting package and data collection form. Views of Responsible Officials: Management agrees with the finding and recommendation. Questioned Costs: None Repeat Finding: Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024, 2023 and 2022 Single Audit Reporting Packages Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the years ended June 30, 2024, June 30, 2023 and June 30, 2022. 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. Condition/Finding: The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30, 2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31, 2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024, 2023 and 2022 late Context: The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting Package and data collection form will likely be submitted after June 15, 2025. Cause: The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in errors 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 single audit reporting package and data collection form. Views of Responsible Officials: Management agrees with the finding and recommendation. Questioned Costs: None Repeat Finding: Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024, 2023 and 2022 Single Audit Reporting Packages Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the years ended June 30, 2024, June 30, 2023 and June 30, 2022. 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. Condition/Finding: The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30, 2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31, 2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024, 2023 and 2022 late Context: The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting Package and data collection form will likely be submitted after June 15, 2025. Cause: The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in errors 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 single audit reporting package and data collection form. Views of Responsible Officials: Management agrees with the finding and recommendation. Questioned Costs: None Repeat Finding: Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024, 2023 and 2022 Single Audit Reporting Packages Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the years ended June 30, 2024, June 30, 2023 and June 30, 2022. 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. Condition/Finding: The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30, 2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31, 2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024, 2023 and 2022 late Context: The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting Package and data collection form will likely be submitted after June 15, 2025. Cause: The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in errors 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 single audit reporting package and data collection form. Views of Responsible Officials: Management agrees with the finding and recommendation. Questioned Costs: None Repeat Finding: Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024, 2023 and 2022 Single Audit Reporting Packages Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the years ended June 30, 2024, June 30, 2023 and June 30, 2022. 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. Condition/Finding: The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30, 2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31, 2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024, 2023 and 2022 late Context: The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting Package and data collection form will likely be submitted after June 15, 2025. Cause: The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in errors 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 single audit reporting package and data collection form. Views of Responsible Officials: Management agrees with the finding and recommendation. Questioned Costs: None Repeat Finding: Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024, 2023 and 2022 Single Audit Reporting Packages Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the years ended June 30, 2024, June 30, 2023 and June 30, 2022. 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. Condition/Finding: The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30, 2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31, 2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024, 2023 and 2022 late Context: The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting Package and data collection form will likely be submitted after June 15, 2025. Cause: The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in errors 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 single audit reporting package and data collection form. Views of Responsible Officials: Management agrees with the finding and recommendation. Questioned Costs: None Repeat Finding: Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024, 2023 and 2022 Single Audit Reporting Packages Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the years ended June 30, 2024, June 30, 2023 and June 30, 2022. 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. Condition/Finding: The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30, 2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31, 2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024, 2023 and 2022 late Context: The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting Package and data collection form will likely be submitted after June 15, 2025. Cause: The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in errors 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 single audit reporting package and data collection form. Views of Responsible Officials: Management agrees with the finding and recommendation. Questioned Costs: None Repeat Finding: Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024, 2023 and 2022 Single Audit Reporting Packages Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the years ended June 30, 2024, June 30, 2023 and June 30, 2022. 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. Condition/Finding: The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30, 2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31, 2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024, 2023 and 2022 late Context: The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting Package and data collection form will likely be submitted after June 15, 2025. Cause: The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in errors 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 single audit reporting package and data collection form. Views of Responsible Officials: Management agrees with the finding and recommendation. Questioned Costs: None Repeat Finding: Yes.
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024, 2023 and 2022 Single Audit Reporting Packages Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the years ended June 30, 2024, June 30, 2023 and June 30, 2022. 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. Condition/Finding: The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30, 2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31, 2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024, 2023 and 2022 late Context: The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and data collection form were submitted on September 12, 2024. The fiscal 2024 Single Audit Reporting Package and data collection form will likely be submitted after June 15, 2025. Cause: The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in errors 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 single audit reporting package and data collection form. Views of Responsible Officials: Management agrees with the finding and recommendation. Questioned Costs: None Repeat Finding: Yes.
Finding 2024-001: Late Submission of Audit Report to the Federal Audit Clearinghouse (Significant Deficiency) Federal Program: All Federal Programs Criteria: The Uniform Guidance, specifically 2 CFR 200.512(a), establishes the filing requirements for the submission of single audits to the Federal audit clearing house and indicates that the single audit reporting package must be submitted 30 days after the date of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first. Condition: The single audit reporting package for Grameen's year ended June 30, 2023 was due to the Federal audit clearinghouse by March 31, 2024. However, the data collection form was submitted on May 23, 2024. Cause: During the 2023 audit process, fieldwork timelines had to be extended to accommodate the time Grameen needed to ensure that all schedules were properly reconciled and supported, which caused delays in the audit completion. As a result, the 2023 auditor's report(s) were dated May 3, 2024. Effect or Potential Effect: Not timely filing the single audit reporting package is indicative of timeliness issues with the audit process. Questioned Costs: None. Context: As a result of delays in the completion of the 2023 audit, the single audit reporting package for the year ended June 30, 2023, was not submitted timely. Identification as a Repeat Finding, if Applicable: Not a repeat finding. Recommendation: We recommend that management implement procedures and control processes to ensure that future audits are completed timely so that the single audit reporting package is submitted by the appropriate deadline of either 30 days after the date of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first.
Finding 2024-001: Late Submission of Audit Report to the Federal Audit Clearinghouse (Significant Deficiency) Federal Program: All Federal Programs Criteria: The Uniform Guidance, specifically 2 CFR 200.512(a), establishes the filing requirements for the submission of single audits to the Federal audit clearing house and indicates that the single audit reporting package must be submitted 30 days after the date of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first. Condition: The single audit reporting package for Grameen's year ended June 30, 2023 was due to the Federal audit clearinghouse by March 31, 2024. However, the data collection form was submitted on May 23, 2024. Cause: During the 2023 audit process, fieldwork timelines had to be extended to accommodate the time Grameen needed to ensure that all schedules were properly reconciled and supported, which caused delays in the audit completion. As a result, the 2023 auditor's report(s) were dated May 3, 2024. Effect or Potential Effect: Not timely filing the single audit reporting package is indicative of timeliness issues with the audit process. Questioned Costs: None. Context: As a result of delays in the completion of the 2023 audit, the single audit reporting package for the year ended June 30, 2023, was not submitted timely. Identification as a Repeat Finding, if Applicable: Not a repeat finding. Recommendation: We recommend that management implement procedures and control processes to ensure that future audits are completed timely so that the single audit reporting package is submitted by the appropriate deadline of either 30 days after the date of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first.
Finding 2024-001: Late Submission of Audit Report to the Federal Audit Clearinghouse (Significant Deficiency) Federal Program: All Federal Programs Criteria: The Uniform Guidance, specifically 2 CFR 200.512(a), establishes the filing requirements for the submission of single audits to the Federal audit clearing house and indicates that the single audit reporting package must be submitted 30 days after the date of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first. Condition: The single audit reporting package for Grameen's year ended June 30, 2023 was due to the Federal audit clearinghouse by March 31, 2024. However, the data collection form was submitted on May 23, 2024. Cause: During the 2023 audit process, fieldwork timelines had to be extended to accommodate the time Grameen needed to ensure that all schedules were properly reconciled and supported, which caused delays in the audit completion. As a result, the 2023 auditor's report(s) were dated May 3, 2024. Effect or Potential Effect: Not timely filing the single audit reporting package is indicative of timeliness issues with the audit process. Questioned Costs: None. Context: As a result of delays in the completion of the 2023 audit, the single audit reporting package for the year ended June 30, 2023, was not submitted timely. Identification as a Repeat Finding, if Applicable: Not a repeat finding. Recommendation: We recommend that management implement procedures and control processes to ensure that future audits are completed timely so that the single audit reporting package is submitted by the appropriate deadline of either 30 days after the date of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first.
Finding 2024-001: Late Submission of Audit Report to the Federal Audit Clearinghouse (Significant Deficiency) Federal Program: All Federal Programs Criteria: The Uniform Guidance, specifically 2 CFR 200.512(a), establishes the filing requirements for the submission of single audits to the Federal audit clearing house and indicates that the single audit reporting package must be submitted 30 days after the date of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first. Condition: The single audit reporting package for Grameen's year ended June 30, 2023 was due to the Federal audit clearinghouse by March 31, 2024. However, the data collection form was submitted on May 23, 2024. Cause: During the 2023 audit process, fieldwork timelines had to be extended to accommodate the time Grameen needed to ensure that all schedules were properly reconciled and supported, which caused delays in the audit completion. As a result, the 2023 auditor's report(s) were dated May 3, 2024. Effect or Potential Effect: Not timely filing the single audit reporting package is indicative of timeliness issues with the audit process. Questioned Costs: None. Context: As a result of delays in the completion of the 2023 audit, the single audit reporting package for the year ended June 30, 2023, was not submitted timely. Identification as a Repeat Finding, if Applicable: Not a repeat finding. Recommendation: We recommend that management implement procedures and control processes to ensure that future audits are completed timely so that the single audit reporting package is submitted by the appropriate deadline of either 30 days after the date of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first.
Finding 2024-001: Late Submission of Audit Report to the Federal Audit Clearinghouse (Significant Deficiency) Federal Program: All Federal Programs Criteria: The Uniform Guidance, specifically 2 CFR 200.512(a), establishes the filing requirements for the submission of single audits to the Federal audit clearing house and indicates that the single audit reporting package must be submitted 30 days after the date of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first. Condition: The single audit reporting package for Grameen's year ended June 30, 2023 was due to the Federal audit clearinghouse by March 31, 2024. However, the data collection form was submitted on May 23, 2024. Cause: During the 2023 audit process, fieldwork timelines had to be extended to accommodate the time Grameen needed to ensure that all schedules were properly reconciled and supported, which caused delays in the audit completion. As a result, the 2023 auditor's report(s) were dated May 3, 2024. Effect or Potential Effect: Not timely filing the single audit reporting package is indicative of timeliness issues with the audit process. Questioned Costs: None. Context: As a result of delays in the completion of the 2023 audit, the single audit reporting package for the year ended June 30, 2023, was not submitted timely. Identification as a Repeat Finding, if Applicable: Not a repeat finding. Recommendation: We recommend that management implement procedures and control processes to ensure that future audits are completed timely so that the single audit reporting package is submitted by the appropriate deadline of either 30 days after the date of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first.
Finding 2024-001: Late Submission of Audit Report to the Federal Audit Clearinghouse (Significant Deficiency) Federal Program: All Federal Programs Criteria: The Uniform Guidance, specifically 2 CFR 200.512(a), establishes the filing requirements for the submission of single audits to the Federal audit clearing house and indicates that the single audit reporting package must be submitted 30 days after the date of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first. Condition: The single audit reporting package for Grameen's year ended June 30, 2023 was due to the Federal audit clearinghouse by March 31, 2024. However, the data collection form was submitted on May 23, 2024. Cause: During the 2023 audit process, fieldwork timelines had to be extended to accommodate the time Grameen needed to ensure that all schedules were properly reconciled and supported, which caused delays in the audit completion. As a result, the 2023 auditor's report(s) were dated May 3, 2024. Effect or Potential Effect: Not timely filing the single audit reporting package is indicative of timeliness issues with the audit process. Questioned Costs: None. Context: As a result of delays in the completion of the 2023 audit, the single audit reporting package for the year ended June 30, 2023, was not submitted timely. Identification as a Repeat Finding, if Applicable: Not a repeat finding. Recommendation: We recommend that management implement procedures and control processes to ensure that future audits are completed timely so that the single audit reporting package is submitted by the appropriate deadline of either 30 days after the date of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first.
2024-003 – Significant Deficiency and Noncompliance, Data Collection Form (Repeat Finding 2023-003) All granting agencies, pass-through entities and assistance listing numbers included in the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 and 2023. Criteria: 2 CFR 200.512(a)(1) requires that the Town’s annual audit be completed and the annual audit, reporting package and data collection form be submitted to the federal audit clearinghouse with the earlier of 30 days after receipt of the auditor’s reports or 9 months after the end of the Town’s fiscal year (March 31, 2025). Condition: The Town did not submit the 2024 or the 2023 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above. Cause: Management did not commit adequate resources to enable submission of the audit, reporting package and data collection form in a timely manner. Effect: Failure to submit the annual audit, reporting package and data collection form to the Federal Audit Clearinghouse in a timely manner will result in the Town not being eligible to be considered a low-risk auditee. This will affect the scope of the Uniform Guidance audit for the next two fiscal years. Additionally, the Town has not complied with the requirements of the Uniform Guidance which could impact future funding. Questioned costs: Not applicable. Context: Systemic in nature. Identification as a repeat finding if applicable: 2023-003 Recommendation: We recommend the Town establish internal control policies and procedures to allow for the timely submission of the Town’s annual audit, reporting package and data collection form to the Federal Audit Clearinghouse on an ongoing basis. View of responsible officials: We agree with the finding. See corrective action plan.
2024-003 – Significant Deficiency and Noncompliance, Data Collection Form (Repeat Finding 2023-003) All granting agencies, pass-through entities and assistance listing numbers included in the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 and 2023. Criteria: 2 CFR 200.512(a)(1) requires that the Town’s annual audit be completed and the annual audit, reporting package and data collection form be submitted to the federal audit clearinghouse with the earlier of 30 days after receipt of the auditor’s reports or 9 months after the end of the Town’s fiscal year (March 31, 2025). Condition: The Town did not submit the 2024 or the 2023 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above. Cause: Management did not commit adequate resources to enable submission of the audit, reporting package and data collection form in a timely manner. Effect: Failure to submit the annual audit, reporting package and data collection form to the Federal Audit Clearinghouse in a timely manner will result in the Town not being eligible to be considered a low-risk auditee. This will affect the scope of the Uniform Guidance audit for the next two fiscal years. Additionally, the Town has not complied with the requirements of the Uniform Guidance which could impact future funding. Questioned costs: Not applicable. Context: Systemic in nature. Identification as a repeat finding if applicable: 2023-003 Recommendation: We recommend the Town establish internal control policies and procedures to allow for the timely submission of the Town’s annual audit, reporting package and data collection form to the Federal Audit Clearinghouse on an ongoing basis. View of responsible officials: We agree with the finding. See corrective action plan.
2024-003 – Significant Deficiency and Noncompliance, Data Collection Form (Repeat Finding 2023-003) All granting agencies, pass-through entities and assistance listing numbers included in the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 and 2023. Criteria: 2 CFR 200.512(a)(1) requires that the Town’s annual audit be completed and the annual audit, reporting package and data collection form be submitted to the federal audit clearinghouse with the earlier of 30 days after receipt of the auditor’s reports or 9 months after the end of the Town’s fiscal year (March 31, 2025). Condition: The Town did not submit the 2024 or the 2023 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above. Cause: Management did not commit adequate resources to enable submission of the audit, reporting package and data collection form in a timely manner. Effect: Failure to submit the annual audit, reporting package and data collection form to the Federal Audit Clearinghouse in a timely manner will result in the Town not being eligible to be considered a low-risk auditee. This will affect the scope of the Uniform Guidance audit for the next two fiscal years. Additionally, the Town has not complied with the requirements of the Uniform Guidance which could impact future funding. Questioned costs: Not applicable. Context: Systemic in nature. Identification as a repeat finding if applicable: 2023-003 Recommendation: We recommend the Town establish internal control policies and procedures to allow for the timely submission of the Town’s annual audit, reporting package and data collection form to the Federal Audit Clearinghouse on an ongoing basis. View of responsible officials: We agree with the finding. See corrective action plan.
2024-003 – Significant Deficiency and Noncompliance, Data Collection Form (Repeat Finding 2023-003) All granting agencies, pass-through entities and assistance listing numbers included in the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 and 2023. Criteria: 2 CFR 200.512(a)(1) requires that the Town’s annual audit be completed and the annual audit, reporting package and data collection form be submitted to the federal audit clearinghouse with the earlier of 30 days after receipt of the auditor’s reports or 9 months after the end of the Town’s fiscal year (March 31, 2025). Condition: The Town did not submit the 2024 or the 2023 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above. Cause: Management did not commit adequate resources to enable submission of the audit, reporting package and data collection form in a timely manner. Effect: Failure to submit the annual audit, reporting package and data collection form to the Federal Audit Clearinghouse in a timely manner will result in the Town not being eligible to be considered a low-risk auditee. This will affect the scope of the Uniform Guidance audit for the next two fiscal years. Additionally, the Town has not complied with the requirements of the Uniform Guidance which could impact future funding. Questioned costs: Not applicable. Context: Systemic in nature. Identification as a repeat finding if applicable: 2023-003 Recommendation: We recommend the Town establish internal control policies and procedures to allow for the timely submission of the Town’s annual audit, reporting package and data collection form to the Federal Audit Clearinghouse on an ongoing basis. View of responsible officials: We agree with the finding. See corrective action plan.
2024-003 – Significant Deficiency and Noncompliance, Data Collection Form (Repeat Finding 2023-003) All granting agencies, pass-through entities and assistance listing numbers included in the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 and 2023. Criteria: 2 CFR 200.512(a)(1) requires that the Town’s annual audit be completed and the annual audit, reporting package and data collection form be submitted to the federal audit clearinghouse with the earlier of 30 days after receipt of the auditor’s reports or 9 months after the end of the Town’s fiscal year (March 31, 2025). Condition: The Town did not submit the 2024 or the 2023 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above. Cause: Management did not commit adequate resources to enable submission of the audit, reporting package and data collection form in a timely manner. Effect: Failure to submit the annual audit, reporting package and data collection form to the Federal Audit Clearinghouse in a timely manner will result in the Town not being eligible to be considered a low-risk auditee. This will affect the scope of the Uniform Guidance audit for the next two fiscal years. Additionally, the Town has not complied with the requirements of the Uniform Guidance which could impact future funding. Questioned costs: Not applicable. Context: Systemic in nature. Identification as a repeat finding if applicable: 2023-003 Recommendation: We recommend the Town establish internal control policies and procedures to allow for the timely submission of the Town’s annual audit, reporting package and data collection form to the Federal Audit Clearinghouse on an ongoing basis. View of responsible officials: We agree with the finding. See corrective action plan.
2024-003 – Significant Deficiency and Noncompliance, Data Collection Form (Repeat Finding 2023-003) All granting agencies, pass-through entities and assistance listing numbers included in the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 and 2023. Criteria: 2 CFR 200.512(a)(1) requires that the Town’s annual audit be completed and the annual audit, reporting package and data collection form be submitted to the federal audit clearinghouse with the earlier of 30 days after receipt of the auditor’s reports or 9 months after the end of the Town’s fiscal year (March 31, 2025). Condition: The Town did not submit the 2024 or the 2023 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above. Cause: Management did not commit adequate resources to enable submission of the audit, reporting package and data collection form in a timely manner. Effect: Failure to submit the annual audit, reporting package and data collection form to the Federal Audit Clearinghouse in a timely manner will result in the Town not being eligible to be considered a low-risk auditee. This will affect the scope of the Uniform Guidance audit for the next two fiscal years. Additionally, the Town has not complied with the requirements of the Uniform Guidance which could impact future funding. Questioned costs: Not applicable. Context: Systemic in nature. Identification as a repeat finding if applicable: 2023-003 Recommendation: We recommend the Town establish internal control policies and procedures to allow for the timely submission of the Town’s annual audit, reporting package and data collection form to the Federal Audit Clearinghouse on an ongoing basis. View of responsible officials: We agree with the finding. See corrective action plan.
2024-003 – Significant Deficiency and Noncompliance, Data Collection Form (Repeat Finding 2023-003) All granting agencies, pass-through entities and assistance listing numbers included in the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 and 2023. Criteria: 2 CFR 200.512(a)(1) requires that the Town’s annual audit be completed and the annual audit, reporting package and data collection form be submitted to the federal audit clearinghouse with the earlier of 30 days after receipt of the auditor’s reports or 9 months after the end of the Town’s fiscal year (March 31, 2025). Condition: The Town did not submit the 2024 or the 2023 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above. Cause: Management did not commit adequate resources to enable submission of the audit, reporting package and data collection form in a timely manner. Effect: Failure to submit the annual audit, reporting package and data collection form to the Federal Audit Clearinghouse in a timely manner will result in the Town not being eligible to be considered a low-risk auditee. This will affect the scope of the Uniform Guidance audit for the next two fiscal years. Additionally, the Town has not complied with the requirements of the Uniform Guidance which could impact future funding. Questioned costs: Not applicable. Context: Systemic in nature. Identification as a repeat finding if applicable: 2023-003 Recommendation: We recommend the Town establish internal control policies and procedures to allow for the timely submission of the Town’s annual audit, reporting package and data collection form to the Federal Audit Clearinghouse on an ongoing basis. View of responsible officials: We agree with the finding. See corrective action plan.
2024-003 – Significant Deficiency and Noncompliance, Data Collection Form (Repeat Finding 2023-003) All granting agencies, pass-through entities and assistance listing numbers included in the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 and 2023. Criteria: 2 CFR 200.512(a)(1) requires that the Town’s annual audit be completed and the annual audit, reporting package and data collection form be submitted to the federal audit clearinghouse with the earlier of 30 days after receipt of the auditor’s reports or 9 months after the end of the Town’s fiscal year (March 31, 2025). Condition: The Town did not submit the 2024 or the 2023 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above. Cause: Management did not commit adequate resources to enable submission of the audit, reporting package and data collection form in a timely manner. Effect: Failure to submit the annual audit, reporting package and data collection form to the Federal Audit Clearinghouse in a timely manner will result in the Town not being eligible to be considered a low-risk auditee. This will affect the scope of the Uniform Guidance audit for the next two fiscal years. Additionally, the Town has not complied with the requirements of the Uniform Guidance which could impact future funding. Questioned costs: Not applicable. Context: Systemic in nature. Identification as a repeat finding if applicable: 2023-003 Recommendation: We recommend the Town establish internal control policies and procedures to allow for the timely submission of the Town’s annual audit, reporting package and data collection form to the Federal Audit Clearinghouse on an ongoing basis. View of responsible officials: We agree with the finding. See corrective action plan.
2024-003 – Significant Deficiency and Noncompliance, Data Collection Form (Repeat Finding 2023-003) All granting agencies, pass-through entities and assistance listing numbers included in the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 and 2023. Criteria: 2 CFR 200.512(a)(1) requires that the Town’s annual audit be completed and the annual audit, reporting package and data collection form be submitted to the federal audit clearinghouse with the earlier of 30 days after receipt of the auditor’s reports or 9 months after the end of the Town’s fiscal year (March 31, 2025). Condition: The Town did not submit the 2024 or the 2023 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above. Cause: Management did not commit adequate resources to enable submission of the audit, reporting package and data collection form in a timely manner. Effect: Failure to submit the annual audit, reporting package and data collection form to the Federal Audit Clearinghouse in a timely manner will result in the Town not being eligible to be considered a low-risk auditee. This will affect the scope of the Uniform Guidance audit for the next two fiscal years. Additionally, the Town has not complied with the requirements of the Uniform Guidance which could impact future funding. Questioned costs: Not applicable. Context: Systemic in nature. Identification as a repeat finding if applicable: 2023-003 Recommendation: We recommend the Town establish internal control policies and procedures to allow for the timely submission of the Town’s annual audit, reporting package and data collection form to the Federal Audit Clearinghouse on an ongoing basis. View of responsible officials: We agree with the finding. See corrective action plan.
2024-003 – Significant Deficiency and Noncompliance, Data Collection Form (Repeat Finding 2023-003) All granting agencies, pass-through entities and assistance listing numbers included in the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 and 2023. Criteria: 2 CFR 200.512(a)(1) requires that the Town’s annual audit be completed and the annual audit, reporting package and data collection form be submitted to the federal audit clearinghouse with the earlier of 30 days after receipt of the auditor’s reports or 9 months after the end of the Town’s fiscal year (March 31, 2025). Condition: The Town did not submit the 2024 or the 2023 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above. Cause: Management did not commit adequate resources to enable submission of the audit, reporting package and data collection form in a timely manner. Effect: Failure to submit the annual audit, reporting package and data collection form to the Federal Audit Clearinghouse in a timely manner will result in the Town not being eligible to be considered a low-risk auditee. This will affect the scope of the Uniform Guidance audit for the next two fiscal years. Additionally, the Town has not complied with the requirements of the Uniform Guidance which could impact future funding. Questioned costs: Not applicable. Context: Systemic in nature. Identification as a repeat finding if applicable: 2023-003 Recommendation: We recommend the Town establish internal control policies and procedures to allow for the timely submission of the Town’s annual audit, reporting package and data collection form to the Federal Audit Clearinghouse on an ongoing basis. View of responsible officials: We agree with the finding. See corrective action plan.
2024-003 – Significant Deficiency and Noncompliance, Data Collection Form (Repeat Finding 2023-003) All granting agencies, pass-through entities and assistance listing numbers included in the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 and 2023. Criteria: 2 CFR 200.512(a)(1) requires that the Town’s annual audit be completed and the annual audit, reporting package and data collection form be submitted to the federal audit clearinghouse with the earlier of 30 days after receipt of the auditor’s reports or 9 months after the end of the Town’s fiscal year (March 31, 2025). Condition: The Town did not submit the 2024 or the 2023 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above. Cause: Management did not commit adequate resources to enable submission of the audit, reporting package and data collection form in a timely manner. Effect: Failure to submit the annual audit, reporting package and data collection form to the Federal Audit Clearinghouse in a timely manner will result in the Town not being eligible to be considered a low-risk auditee. This will affect the scope of the Uniform Guidance audit for the next two fiscal years. Additionally, the Town has not complied with the requirements of the Uniform Guidance which could impact future funding. Questioned costs: Not applicable. Context: Systemic in nature. Identification as a repeat finding if applicable: 2023-003 Recommendation: We recommend the Town establish internal control policies and procedures to allow for the timely submission of the Town’s annual audit, reporting package and data collection form to the Federal Audit Clearinghouse on an ongoing basis. View of responsible officials: We agree with the finding. See corrective action plan.
2024-003 – Significant Deficiency and Noncompliance, Data Collection Form (Repeat Finding 2023-003) All granting agencies, pass-through entities and assistance listing numbers included in the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 and 2023. Criteria: 2 CFR 200.512(a)(1) requires that the Town’s annual audit be completed and the annual audit, reporting package and data collection form be submitted to the federal audit clearinghouse with the earlier of 30 days after receipt of the auditor’s reports or 9 months after the end of the Town’s fiscal year (March 31, 2025). Condition: The Town did not submit the 2024 or the 2023 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above. Cause: Management did not commit adequate resources to enable submission of the audit, reporting package and data collection form in a timely manner. Effect: Failure to submit the annual audit, reporting package and data collection form to the Federal Audit Clearinghouse in a timely manner will result in the Town not being eligible to be considered a low-risk auditee. This will affect the scope of the Uniform Guidance audit for the next two fiscal years. Additionally, the Town has not complied with the requirements of the Uniform Guidance which could impact future funding. Questioned costs: Not applicable. Context: Systemic in nature. Identification as a repeat finding if applicable: 2023-003 Recommendation: We recommend the Town establish internal control policies and procedures to allow for the timely submission of the Town’s annual audit, reporting package and data collection form to the Federal Audit Clearinghouse on an ongoing basis. View of responsible officials: We agree with the finding. See corrective action plan.
2024-003 – Significant Deficiency and Noncompliance, Data Collection Form (Repeat Finding 2023-003) All granting agencies, pass-through entities and assistance listing numbers included in the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 and 2023. Criteria: 2 CFR 200.512(a)(1) requires that the Town’s annual audit be completed and the annual audit, reporting package and data collection form be submitted to the federal audit clearinghouse with the earlier of 30 days after receipt of the auditor’s reports or 9 months after the end of the Town’s fiscal year (March 31, 2025). Condition: The Town did not submit the 2024 or the 2023 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above. Cause: Management did not commit adequate resources to enable submission of the audit, reporting package and data collection form in a timely manner. Effect: Failure to submit the annual audit, reporting package and data collection form to the Federal Audit Clearinghouse in a timely manner will result in the Town not being eligible to be considered a low-risk auditee. This will affect the scope of the Uniform Guidance audit for the next two fiscal years. Additionally, the Town has not complied with the requirements of the Uniform Guidance which could impact future funding. Questioned costs: Not applicable. Context: Systemic in nature. Identification as a repeat finding if applicable: 2023-003 Recommendation: We recommend the Town establish internal control policies and procedures to allow for the timely submission of the Town’s annual audit, reporting package and data collection form to the Federal Audit Clearinghouse on an ongoing basis. View of responsible officials: We agree with the finding. See corrective action plan.
2024-003 – Significant Deficiency and Noncompliance, Data Collection Form (Repeat Finding 2023-003) All granting agencies, pass-through entities and assistance listing numbers included in the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 and 2023. Criteria: 2 CFR 200.512(a)(1) requires that the Town’s annual audit be completed and the annual audit, reporting package and data collection form be submitted to the federal audit clearinghouse with the earlier of 30 days after receipt of the auditor’s reports or 9 months after the end of the Town’s fiscal year (March 31, 2025). Condition: The Town did not submit the 2024 or the 2023 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above. Cause: Management did not commit adequate resources to enable submission of the audit, reporting package and data collection form in a timely manner. Effect: Failure to submit the annual audit, reporting package and data collection form to the Federal Audit Clearinghouse in a timely manner will result in the Town not being eligible to be considered a low-risk auditee. This will affect the scope of the Uniform Guidance audit for the next two fiscal years. Additionally, the Town has not complied with the requirements of the Uniform Guidance which could impact future funding. Questioned costs: Not applicable. Context: Systemic in nature. Identification as a repeat finding if applicable: 2023-003 Recommendation: We recommend the Town establish internal control policies and procedures to allow for the timely submission of the Town’s annual audit, reporting package and data collection form to the Federal Audit Clearinghouse on an ongoing basis. View of responsible officials: We agree with the finding. See corrective action plan.
2024-003 – Significant Deficiency and Noncompliance, Data Collection Form (Repeat Finding 2023-003) All granting agencies, pass-through entities and assistance listing numbers included in the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 and 2023. Criteria: 2 CFR 200.512(a)(1) requires that the Town’s annual audit be completed and the annual audit, reporting package and data collection form be submitted to the federal audit clearinghouse with the earlier of 30 days after receipt of the auditor’s reports or 9 months after the end of the Town’s fiscal year (March 31, 2025). Condition: The Town did not submit the 2024 or the 2023 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above. Cause: Management did not commit adequate resources to enable submission of the audit, reporting package and data collection form in a timely manner. Effect: Failure to submit the annual audit, reporting package and data collection form to the Federal Audit Clearinghouse in a timely manner will result in the Town not being eligible to be considered a low-risk auditee. This will affect the scope of the Uniform Guidance audit for the next two fiscal years. Additionally, the Town has not complied with the requirements of the Uniform Guidance which could impact future funding. Questioned costs: Not applicable. Context: Systemic in nature. Identification as a repeat finding if applicable: 2023-003 Recommendation: We recommend the Town establish internal control policies and procedures to allow for the timely submission of the Town’s annual audit, reporting package and data collection form to the Federal Audit Clearinghouse on an ongoing basis. View of responsible officials: We agree with the finding. See corrective action plan.
2024-003 – Significant Deficiency and Noncompliance, Data Collection Form (Repeat Finding 2023-003) All granting agencies, pass-through entities and assistance listing numbers included in the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 and 2023. Criteria: 2 CFR 200.512(a)(1) requires that the Town’s annual audit be completed and the annual audit, reporting package and data collection form be submitted to the federal audit clearinghouse with the earlier of 30 days after receipt of the auditor’s reports or 9 months after the end of the Town’s fiscal year (March 31, 2025). Condition: The Town did not submit the 2024 or the 2023 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above. Cause: Management did not commit adequate resources to enable submission of the audit, reporting package and data collection form in a timely manner. Effect: Failure to submit the annual audit, reporting package and data collection form to the Federal Audit Clearinghouse in a timely manner will result in the Town not being eligible to be considered a low-risk auditee. This will affect the scope of the Uniform Guidance audit for the next two fiscal years. Additionally, the Town has not complied with the requirements of the Uniform Guidance which could impact future funding. Questioned costs: Not applicable. Context: Systemic in nature. Identification as a repeat finding if applicable: 2023-003 Recommendation: We recommend the Town establish internal control policies and procedures to allow for the timely submission of the Town’s annual audit, reporting package and data collection form to the Federal Audit Clearinghouse on an ongoing basis. View of responsible officials: We agree with the finding. See corrective action plan.
2024-003 – Significant Deficiency and Noncompliance, Data Collection Form (Repeat Finding 2023-003) All granting agencies, pass-through entities and assistance listing numbers included in the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 and 2023. Criteria: 2 CFR 200.512(a)(1) requires that the Town’s annual audit be completed and the annual audit, reporting package and data collection form be submitted to the federal audit clearinghouse with the earlier of 30 days after receipt of the auditor’s reports or 9 months after the end of the Town’s fiscal year (March 31, 2025). Condition: The Town did not submit the 2024 or the 2023 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above. Cause: Management did not commit adequate resources to enable submission of the audit, reporting package and data collection form in a timely manner. Effect: Failure to submit the annual audit, reporting package and data collection form to the Federal Audit Clearinghouse in a timely manner will result in the Town not being eligible to be considered a low-risk auditee. This will affect the scope of the Uniform Guidance audit for the next two fiscal years. Additionally, the Town has not complied with the requirements of the Uniform Guidance which could impact future funding. Questioned costs: Not applicable. Context: Systemic in nature. Identification as a repeat finding if applicable: 2023-003 Recommendation: We recommend the Town establish internal control policies and procedures to allow for the timely submission of the Town’s annual audit, reporting package and data collection form to the Federal Audit Clearinghouse on an ongoing basis. View of responsible officials: We agree with the finding. See corrective action plan.
2024-003 – Significant Deficiency and Noncompliance, Data Collection Form (Repeat Finding 2023-003) All granting agencies, pass-through entities and assistance listing numbers included in the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 and 2023. Criteria: 2 CFR 200.512(a)(1) requires that the Town’s annual audit be completed and the annual audit, reporting package and data collection form be submitted to the federal audit clearinghouse with the earlier of 30 days after receipt of the auditor’s reports or 9 months after the end of the Town’s fiscal year (March 31, 2025). Condition: The Town did not submit the 2024 or the 2023 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above. Cause: Management did not commit adequate resources to enable submission of the audit, reporting package and data collection form in a timely manner. Effect: Failure to submit the annual audit, reporting package and data collection form to the Federal Audit Clearinghouse in a timely manner will result in the Town not being eligible to be considered a low-risk auditee. This will affect the scope of the Uniform Guidance audit for the next two fiscal years. Additionally, the Town has not complied with the requirements of the Uniform Guidance which could impact future funding. Questioned costs: Not applicable. Context: Systemic in nature. Identification as a repeat finding if applicable: 2023-003 Recommendation: We recommend the Town establish internal control policies and procedures to allow for the timely submission of the Town’s annual audit, reporting package and data collection form to the Federal Audit Clearinghouse on an ongoing basis. View of responsible officials: We agree with the finding. See corrective action plan.
2024-003 – Significant Deficiency and Noncompliance, Data Collection Form (Repeat Finding 2023-003) All granting agencies, pass-through entities and assistance listing numbers included in the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 and 2023. Criteria: 2 CFR 200.512(a)(1) requires that the Town’s annual audit be completed and the annual audit, reporting package and data collection form be submitted to the federal audit clearinghouse with the earlier of 30 days after receipt of the auditor’s reports or 9 months after the end of the Town’s fiscal year (March 31, 2025). Condition: The Town did not submit the 2024 or the 2023 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above. Cause: Management did not commit adequate resources to enable submission of the audit, reporting package and data collection form in a timely manner. Effect: Failure to submit the annual audit, reporting package and data collection form to the Federal Audit Clearinghouse in a timely manner will result in the Town not being eligible to be considered a low-risk auditee. This will affect the scope of the Uniform Guidance audit for the next two fiscal years. Additionally, the Town has not complied with the requirements of the Uniform Guidance which could impact future funding. Questioned costs: Not applicable. Context: Systemic in nature. Identification as a repeat finding if applicable: 2023-003 Recommendation: We recommend the Town establish internal control policies and procedures to allow for the timely submission of the Town’s annual audit, reporting package and data collection form to the Federal Audit Clearinghouse on an ongoing basis. View of responsible officials: We agree with the finding. See corrective action plan.
2024-003 – Significant Deficiency and Noncompliance, Data Collection Form (Repeat Finding 2023-003) All granting agencies, pass-through entities and assistance listing numbers included in the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 and 2023. Criteria: 2 CFR 200.512(a)(1) requires that the Town’s annual audit be completed and the annual audit, reporting package and data collection form be submitted to the federal audit clearinghouse with the earlier of 30 days after receipt of the auditor’s reports or 9 months after the end of the Town’s fiscal year (March 31, 2025). Condition: The Town did not submit the 2024 or the 2023 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above. Cause: Management did not commit adequate resources to enable submission of the audit, reporting package and data collection form in a timely manner. Effect: Failure to submit the annual audit, reporting package and data collection form to the Federal Audit Clearinghouse in a timely manner will result in the Town not being eligible to be considered a low-risk auditee. This will affect the scope of the Uniform Guidance audit for the next two fiscal years. Additionally, the Town has not complied with the requirements of the Uniform Guidance which could impact future funding. Questioned costs: Not applicable. Context: Systemic in nature. Identification as a repeat finding if applicable: 2023-003 Recommendation: We recommend the Town establish internal control policies and procedures to allow for the timely submission of the Town’s annual audit, reporting package and data collection form to the Federal Audit Clearinghouse on an ongoing basis. View of responsible officials: We agree with the finding. See corrective action plan.
2024-003 – Significant Deficiency and Noncompliance, Data Collection Form (Repeat Finding 2023-003) All granting agencies, pass-through entities and assistance listing numbers included in the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 and 2023. Criteria: 2 CFR 200.512(a)(1) requires that the Town’s annual audit be completed and the annual audit, reporting package and data collection form be submitted to the federal audit clearinghouse with the earlier of 30 days after receipt of the auditor’s reports or 9 months after the end of the Town’s fiscal year (March 31, 2025). Condition: The Town did not submit the 2024 or the 2023 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above. Cause: Management did not commit adequate resources to enable submission of the audit, reporting package and data collection form in a timely manner. Effect: Failure to submit the annual audit, reporting package and data collection form to the Federal Audit Clearinghouse in a timely manner will result in the Town not being eligible to be considered a low-risk auditee. This will affect the scope of the Uniform Guidance audit for the next two fiscal years. Additionally, the Town has not complied with the requirements of the Uniform Guidance which could impact future funding. Questioned costs: Not applicable. Context: Systemic in nature. Identification as a repeat finding if applicable: 2023-003 Recommendation: We recommend the Town establish internal control policies and procedures to allow for the timely submission of the Town’s annual audit, reporting package and data collection form to the Federal Audit Clearinghouse on an ongoing basis. View of responsible officials: We agree with the finding. See corrective action plan.
2024-003 – Significant Deficiency and Noncompliance, Data Collection Form (Repeat Finding 2023-003) All granting agencies, pass-through entities and assistance listing numbers included in the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 and 2023. Criteria: 2 CFR 200.512(a)(1) requires that the Town’s annual audit be completed and the annual audit, reporting package and data collection form be submitted to the federal audit clearinghouse with the earlier of 30 days after receipt of the auditor’s reports or 9 months after the end of the Town’s fiscal year (March 31, 2025). Condition: The Town did not submit the 2024 or the 2023 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above. Cause: Management did not commit adequate resources to enable submission of the audit, reporting package and data collection form in a timely manner. Effect: Failure to submit the annual audit, reporting package and data collection form to the Federal Audit Clearinghouse in a timely manner will result in the Town not being eligible to be considered a low-risk auditee. This will affect the scope of the Uniform Guidance audit for the next two fiscal years. Additionally, the Town has not complied with the requirements of the Uniform Guidance which could impact future funding. Questioned costs: Not applicable. Context: Systemic in nature. Identification as a repeat finding if applicable: 2023-003 Recommendation: We recommend the Town establish internal control policies and procedures to allow for the timely submission of the Town’s annual audit, reporting package and data collection form to the Federal Audit Clearinghouse on an ongoing basis. View of responsible officials: We agree with the finding. See corrective action plan.
2024-003 – Significant Deficiency and Noncompliance, Data Collection Form (Repeat Finding 2023-003) All granting agencies, pass-through entities and assistance listing numbers included in the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 and 2023. Criteria: 2 CFR 200.512(a)(1) requires that the Town’s annual audit be completed and the annual audit, reporting package and data collection form be submitted to the federal audit clearinghouse with the earlier of 30 days after receipt of the auditor’s reports or 9 months after the end of the Town’s fiscal year (March 31, 2025). Condition: The Town did not submit the 2024 or the 2023 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above. Cause: Management did not commit adequate resources to enable submission of the audit, reporting package and data collection form in a timely manner. Effect: Failure to submit the annual audit, reporting package and data collection form to the Federal Audit Clearinghouse in a timely manner will result in the Town not being eligible to be considered a low-risk auditee. This will affect the scope of the Uniform Guidance audit for the next two fiscal years. Additionally, the Town has not complied with the requirements of the Uniform Guidance which could impact future funding. Questioned costs: Not applicable. Context: Systemic in nature. Identification as a repeat finding if applicable: 2023-003 Recommendation: We recommend the Town establish internal control policies and procedures to allow for the timely submission of the Town’s annual audit, reporting package and data collection form to the Federal Audit Clearinghouse on an ongoing basis. View of responsible officials: We agree with the finding. See corrective action plan.
2024-003 – Significant Deficiency and Noncompliance, Data Collection Form (Repeat Finding 2023-003) All granting agencies, pass-through entities and assistance listing numbers included in the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 and 2023. Criteria: 2 CFR 200.512(a)(1) requires that the Town’s annual audit be completed and the annual audit, reporting package and data collection form be submitted to the federal audit clearinghouse with the earlier of 30 days after receipt of the auditor’s reports or 9 months after the end of the Town’s fiscal year (March 31, 2025). Condition: The Town did not submit the 2024 or the 2023 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above. Cause: Management did not commit adequate resources to enable submission of the audit, reporting package and data collection form in a timely manner. Effect: Failure to submit the annual audit, reporting package and data collection form to the Federal Audit Clearinghouse in a timely manner will result in the Town not being eligible to be considered a low-risk auditee. This will affect the scope of the Uniform Guidance audit for the next two fiscal years. Additionally, the Town has not complied with the requirements of the Uniform Guidance which could impact future funding. Questioned costs: Not applicable. Context: Systemic in nature. Identification as a repeat finding if applicable: 2023-003 Recommendation: We recommend the Town establish internal control policies and procedures to allow for the timely submission of the Town’s annual audit, reporting package and data collection form to the Federal Audit Clearinghouse on an ongoing basis. View of responsible officials: We agree with the finding. See corrective action plan.
2024-003 – Significant Deficiency and Noncompliance, Data Collection Form (Repeat Finding 2023-003) All granting agencies, pass-through entities and assistance listing numbers included in the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 and 2023. Criteria: 2 CFR 200.512(a)(1) requires that the Town’s annual audit be completed and the annual audit, reporting package and data collection form be submitted to the federal audit clearinghouse with the earlier of 30 days after receipt of the auditor’s reports or 9 months after the end of the Town’s fiscal year (March 31, 2025). Condition: The Town did not submit the 2024 or the 2023 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above. Cause: Management did not commit adequate resources to enable submission of the audit, reporting package and data collection form in a timely manner. Effect: Failure to submit the annual audit, reporting package and data collection form to the Federal Audit Clearinghouse in a timely manner will result in the Town not being eligible to be considered a low-risk auditee. This will affect the scope of the Uniform Guidance audit for the next two fiscal years. Additionally, the Town has not complied with the requirements of the Uniform Guidance which could impact future funding. Questioned costs: Not applicable. Context: Systemic in nature. Identification as a repeat finding if applicable: 2023-003 Recommendation: We recommend the Town establish internal control policies and procedures to allow for the timely submission of the Town’s annual audit, reporting package and data collection form to the Federal Audit Clearinghouse on an ongoing basis. View of responsible officials: We agree with the finding. See corrective action plan.