Finding 1106208 (2023-001)

Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition: As of February 19, 2025, the fiscal year 2023 reporting package and data collection form had not been submitted to the Federal Audit Clearinghouse. Cause: The City’s fiscal year 2023 audit was not completed by nine months after the end of the audit period. Effect: The City is out of compliance with 2 CFR 200.512(a). Recommendation: Procedures should be developed to ensure the single audit reporting package and data collection form are filed by the due date. Response: The City has developed a schedule and timeline to ensure timely filing of the single audit reporting package and data collection form.