Finding 1061915 (2018-007)

Finding 2018-007 - Significant Deficiency - Untimely Submissions. CFDA Number and Title: 14.267 Continuum of Care Program - 84.287 Twenty-First Century Community Learning Centers. Applicable Compliance Requirements: Reporting. Criteria: Per the Uniform Guidance, states, local governments, and nonprofit organizations (“the auditee”) that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to the FAC within the earlier of 30 days after the receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The City did not submit the Data Collection Form and the reporting package for 2018 to the FAC by the due date in accordance with Uniform Guidance requirements. Cause: The year end closing of the general ledger and preparation for audit were not completed by management in a timely manner. Context: During our audit we noted that significant reconciliations, analyses and information were not available on a timely basis to complete the audit. Effect: The City did not comply with the Uniform Guidance reporting requirements. Recommendation: We recommend that the City submit the reports referred to above on a timely basis as required. Management’s Responses: See corrective action plan.