Finding Text
Issue: Noncompliance with Uniform Guidance Late Filing of Single Audit Reporting Package
Classification: Material Noncompliance
Federal Agency: U.S. Department of Housing and Urban Development, U.S. Department of the Treasury, Environmental Protection Agency
Federal Program: Community Development Block Grants/States Program, Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number: 14.228, 21.027, 66.458
Pass-Through Agency: NYS Office of Community Renewal, NYS Environmental Facilities Corporation
Criteria:
Under the Single Audit Act of 1996 and 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, Report Submission, the Single audit reporting package is required to be filed within the earlier of 30 calendar days after receipt of the auditors' report, or 9 months after the end of the audit period.
Cause/Condition:
Staffing shortages caused the delays in financial reporting. This deadline was not met on a timely basis for the year ended December 31, 2022.
Effect or Potential Effect:
As a result, the entity is not in compliance with §200.512 of the Uniform Guidance.
Questioned Costs:
None.
Repeat Finding:
This finding is a repeat of finding 2021-004 from the prior year.
Recommendation:
We recommend the requirements of §200.512 of the Uniform guidance be adhered to by striving to have all information required for the audit available on a timely basis. This will help to ensure timely audit report issuance and compliance with the filing deadline.
Views of Responsible Officials of the Auditee: The City agrees with the finding and expects the 2024 reporting package will be filed on time