Finding 1135697 (2024-001)

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Requirement
L
Questioned Costs
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Year
2024
Accepted
2025-05-05
Audit: 355469

AI Summary

  • Core Issue: The Village failed to submit its fiscal 2024 audited financial information to the Federal Audit Clearinghouse within the required 9-month timeframe.
  • Impacted Requirements: Internal controls for timely electronic submission of audited financials are not being met, risking future federal program eligibility.
  • Recommended Follow-Up: The Village should establish procedures to ensure timely electronic submissions of audited financial statements moving forward.

Finding Text

Criteria: Internal controls should be in place to ensure that the Village electronically submits audited financial information to the Federal Audit Clearinghouse (the “Clearinghouse”). Condition: The Village did not electronically submit to the Clearinghouse its fiscal 2024 audited financial information within 9 months after its fiscal year end. Cause: The Village has not needed a single audit in the past and its audit was scheduled 9 months after year end. As a result, submissions of audited financial information could not be done because of the timing of the audit. Effect: Noncompliance could result in the Village being denied future federal programs. Questioned Costs: None reported. Recommendation: The Village should implement procedures to ensure the audited financial statements are electronically submitted to the Clearinghouse on a timely basis going forward. Views of Responsible Officials of Auditee: The Village agrees with the finding and will ensure that all submissions will be filed timely.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $831,812
14.218 Community Development Block Grants/entitlement Grants $140,577