Finding Text
Finding 2023-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting
Award Year Agency and Pass-through Entity Grant Title Grant Number Assistance Listing Number
2021 U.S. Department of the Treasury COVID State and Local Fiscal Recovery Funds SLFRP2528 21.027
2021 U.S. Department of Housing and Urban Development Indian Community Development Block Grant Program 22RP0206860
20IV0206860 14.862
Criteria or Specific Requirements The Council is required to submit the single audit report and Form SF-SAC within nine months of the fiscal year end or by any Office of Management and Budget extended deadlines.
Condition and Context The Form SF-SAC is due nine months after the fiscal year end. The Form SF-SAC for the fiscal year ended September 30, 2023, was not filed timely.
Cause The audit was not completed in time to file the form, due to a delay in closing the financial fiscal year.
Effect or Potential Effect The Council was not able to file the Form SF-SAC by the required deadline.
Questioned Costs None.
Identification as a repeat finding Yes, this is a repeat finding of 2022-001, therefore we determine it to be a systemic issue.
Recommendation We recommend the Council implement internal control procedures to ensure timely closing of financial fiscal year and related records to ensure timely submission of the Form SF-SAC in the future.
Views of Responsible Officials Management concurs with the findings. Management has implemented new processes to ensure timely reconciliations and closing of the financial fiscal year.