Finding 1089364 (2023-002)

Criteria or specific requirement (including statutory, regulatory, or other citation): In accordance with 2 CFR 200.512, the City is required to complete and submit the data collection form within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition and Context: The City did not obtain an independent audit within the required period for submission. Cause: Lack of internal controls to ensure an independent audit was completed timely. Effect or Potential Effect: The City did not comply with the requirements of 2 CFR 200.512. Recommendation: The City should develop a course of action to ensure that future single audit reports are completed and submitted to the Federal Audit Clearinghouse in accordance with the requirements of 2 CFR 200.512. Views of Responsible Officials: As noted in the corrective action plan, management agrees with this finding.