Finding 2024-001: Untimely Submission of the 2023 Single Audit Reporting Package Nonmaterial Noncompliance Reporting Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a), Report Submission requires that each organization’s audit must be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. For any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023, the 2 CFR 200.512(a)(1) requirement for Single Audit report to be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor’s report(s), is waived. These audits will be considered on time if they are submitted within nine months after the end of the audit period. Condition and Context: The Single Audit reporting package for the System’s fiscal year ended June 30, 2023 was submitted on May 30, 2024, but the package should have been submitted to the Federal Audit Clearinghouse prior to March 31, 2024. Cause: The System does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the System develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials: Management agrees with this finding. See corrective action plan.
Finding 2024-001: Late Audit Reporting Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Statement of Condition: The audit for the year ended June 30, 2024, had not yet commenced and was expected to be submitted by March 31, 2025. These delays have been compounded by staff turnover and vacant roles within the Organization, resulting in multiple years of outstanding submissions. Cause: The delay was due to staffing constraints and extended delays in the year-end close process at the Organization. Effect or Potential Effect: The failure to comply with Uniform Guidance requirements may result in noncompliance issues that could affect future funding and operational effectiveness. Recommendation: It is recommended that management implement procedures and controls to ensure that future audits are completed and submitted in a timely manner. Management’s Response: Management agrees with this finding. Please refer to the Corrective Action Plan for further details.
Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 84.425, Department of Education, Education Stabilization Fund Federal Award Identification Number and Year: 213713 Pass-through Entity – Michigan Department of Education Finding Type – Material weakness over compliance Repeat Finding - No Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514. Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended June 30, 2023. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – The Academy’s books and records for the 2023 fiscal year were not reconciled or closed in a timely manner. The data collection form was not submitted within the required time. Effect – Data collection form was not submitted on time. Recommendation – We recommend that the Academy develop a reliable system to close the financial records in a timely manner. View of Responsible Officials and Corrective Action Plan – Management agrees with the finding. See corrective action plan.
Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 84.425, Department of Education, Education Stabilization Fund Federal Award Identification Number and Year: 213713 Pass-through Entity – Michigan Department of Education Finding Type – Material weakness over compliance Repeat Finding - No Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514. Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended June 30, 2023. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – The Academy’s books and records for the 2023 fiscal year were not reconciled or closed in a timely manner. The data collection form was not submitted within the required time. Effect – Data collection form was not submitted on time. Recommendation – We recommend that the Academy develop a reliable system to close the financial records in a timely manner. View of Responsible Officials and Corrective Action Plan – Management agrees with the finding. See corrective action plan.
Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 84.425, Department of Education, Education Stabilization Fund Federal Award Identification Number and Year: 213713 Pass-through Entity – Michigan Department of Education Finding Type – Material weakness over compliance Repeat Finding - No Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514. Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended June 30, 2023. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – The Academy’s books and records for the 2023 fiscal year were not reconciled or closed in a timely manner. The data collection form was not submitted within the required time. Effect – Data collection form was not submitted on time. Recommendation – We recommend that the Academy develop a reliable system to close the financial records in a timely manner. View of Responsible Officials and Corrective Action Plan – Management agrees with the finding. See corrective action plan.
Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 84.425, Department of Education, Education Stabilization Fund Federal Award Identification Number and Year: 213713 Pass-through Entity – Michigan Department of Education Finding Type – Material weakness over compliance Repeat Finding - No Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514. Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended June 30, 2023. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – The Academy’s books and records for the 2023 fiscal year were not reconciled or closed in a timely manner. The data collection form was not submitted within the required time. Effect – Data collection form was not submitted on time. Recommendation – We recommend that the Academy develop a reliable system to close the financial records in a timely manner. View of Responsible Officials and Corrective Action Plan – Management agrees with the finding. See corrective action plan.
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 2024-005: 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 2024-005: 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.