Finding Text
Issue: Noncompliance with Uniform Guidance Late Filing of Single Audit Reporting Package
Classification: Material Noncompliance
Federal Agency: U.S. Department of Treasury; U.S. Department of Housing and Urban Development
Federal Program: Coronavirus State and Local Fiscal Recovery Funds; Community Development Block
Grants/State's Program and Non-Entitlement Grants in Hawaii
Assistance Listing Number: 21.027; 14.228
Pass-Through Agency: NYS Office of the State Comptroller; NYS Office of Community Renewal
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.
Condition:
This deadline was not met on a timely basis for the year ended December 31, 2023.
Cause:
Staffing shortages caused the delays in financial reporting.
Effect or Potential Effect:
As a result, the entity is not incompliance with §200.512 of the Uniform Guidance.
Questioned Costs:
None.
Context:
This year's Single Audit reissued reporting package was filed in mid August, after the required filing date. This compares with the prior year, when the initial Single Audit reporting package was filed timely, but the reissued reporting package was filed after the required filing date.
Repeat Finding:
This finding is a repeat of finding 2022-008 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 is still facing staffing shortages and is working to get the subsequent financial statements completed. It is expected the
2024 reporting package will be filed on time.