Finding 1156113 (2023-011)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2025-09-29
Audit: 368535
Organization: City of Stamford, Connecticut (CT)
Auditor: Rsm US LLP

AI Summary

  • Core Issue: The City failed to submit the Single Audit Reporting Packages for fiscal years 2022, 2023, and 2024 on time, violating Uniform Guidance requirements.
  • Impacted Requirements: Late filings jeopardize compliance with federal regulations and could lead to disallowance of expenditures or increased audit costs.
  • Recommended Follow-Up: The City should assess and improve internal controls over financial reporting to ensure timely submissions and avoid future delays.

Finding Text

Finding 2023-011 – Significant Deficiency and Noncompliance, Late Issuance of the 2024, 2023 and 2022 Single Audit Reporting Packages Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the schedules of expenditures of federal awards for the years ended June 30, 2024, June 30, 2023 and June 30, 2022. Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition/Finding: The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30, 2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31, 2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024, 2023 and 2022 late. Context: The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to the single audit clearing house on January 30, 2024. The fiscal 2023 Single Audit Reporting Package and data collection form will likely submitted after August 29, 2025. The fiscal 2024 Single Audit Reporting Package and data collection form will likely be submitted after October 31, 2025. Cause: The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in errors reported in the SEFA or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Questioned Costs: None Repeat Finding: 2022-004 Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA, in order to ensure readiness for the audit and to avoid late filing of the single audit reporting package and data collection form. Views of Responsible Officials: Management agrees with the finding and recommendation.

Corrective Action Plan

2023-011 – Significant Deficiency: Late Single Audit Reporting Packages Corrective Action: Centralize grant management and reporting in the Grants Department. Require reconciliation of SEFA and SESA to the general ledger and project subledgers. Mandate annual training for department grant personnel on federal/state reporting requirements. Timeline: Initiated with ERP implementation FY24; full compliance by FY26 reporting. Responsible Party: Grants Officer with support from Controller’s Office

Categories

Reporting Eligibility Significant Deficiency

Other Findings in this Audit

  • 1156017 2023-009
    Material Weakness Repeat
  • 1156018 2023-009
    Material Weakness Repeat
  • 1156019 2023-009
    Material Weakness Repeat
  • 1156020 2023-009
    Material Weakness Repeat
  • 1156021 2023-009
    Material Weakness Repeat
  • 1156022 2023-009
    Material Weakness Repeat
  • 1156023 2023-009
    Material Weakness Repeat
  • 1156024 2023-009
    Material Weakness Repeat
  • 1156025 2023-009
    Material Weakness Repeat
  • 1156026 2023-009
    Material Weakness Repeat
  • 1156027 2023-009
    Material Weakness Repeat
  • 1156028 2023-009
    Material Weakness Repeat
  • 1156029 2023-010
    Material Weakness Repeat
  • 1156030 2023-010
    Material Weakness Repeat
  • 1156031 2023-010
    Material Weakness Repeat
  • 1156032 2023-011
    Material Weakness Repeat
  • 1156033 2023-011
    Material Weakness Repeat
  • 1156034 2023-011
    Material Weakness Repeat
  • 1156035 2023-011
    Material Weakness Repeat
  • 1156036 2023-011
    Material Weakness Repeat
  • 1156037 2023-011
    Material Weakness Repeat
  • 1156038 2023-011
    Material Weakness Repeat
  • 1156039 2023-011
    Material Weakness Repeat
  • 1156040 2023-011
    Material Weakness Repeat
  • 1156041 2023-011
    Material Weakness Repeat
  • 1156042 2023-011
    Material Weakness Repeat
  • 1156043 2023-011
    Material Weakness Repeat
  • 1156044 2023-011
    Material Weakness Repeat
  • 1156045 2023-011
    Material Weakness Repeat
  • 1156046 2023-011
    Material Weakness Repeat
  • 1156047 2023-011
    Material Weakness Repeat
  • 1156048 2023-011
    Material Weakness Repeat
  • 1156049 2023-011
    Material Weakness Repeat
  • 1156050 2023-011
    Material Weakness Repeat
  • 1156051 2023-011
    Material Weakness Repeat
  • 1156052 2023-011
    Material Weakness Repeat
  • 1156053 2023-011
    Material Weakness Repeat
  • 1156054 2023-011
    Material Weakness Repeat
  • 1156055 2023-011
    Material Weakness Repeat
  • 1156056 2023-011
    Material Weakness Repeat
  • 1156057 2023-011
    Material Weakness Repeat
  • 1156058 2023-011
    Material Weakness Repeat
  • 1156059 2023-011
    Material Weakness Repeat
  • 1156060 2023-011
    Material Weakness Repeat
  • 1156061 2023-011
    Material Weakness Repeat
  • 1156062 2023-011
    Material Weakness Repeat
  • 1156063 2023-011
    Material Weakness Repeat
  • 1156064 2023-011
    Material Weakness Repeat
  • 1156065 2023-011
    Material Weakness Repeat
  • 1156066 2023-011
    Material Weakness Repeat
  • 1156067 2023-011
    Material Weakness Repeat
  • 1156068 2023-011
    Material Weakness Repeat
  • 1156069 2023-011
    Material Weakness Repeat
  • 1156070 2023-011
    Material Weakness Repeat
  • 1156071 2023-011
    Material Weakness Repeat
  • 1156072 2023-011
    Material Weakness Repeat
  • 1156073 2023-011
    Material Weakness Repeat
  • 1156074 2023-011
    Material Weakness Repeat
  • 1156075 2023-011
    Material Weakness Repeat
  • 1156076 2023-011
    Material Weakness Repeat
  • 1156077 2023-011
    Material Weakness Repeat
  • 1156078 2023-011
    Material Weakness Repeat
  • 1156079 2023-011
    Material Weakness Repeat
  • 1156080 2023-011
    Material Weakness Repeat
  • 1156081 2023-011
    Material Weakness Repeat
  • 1156082 2023-011
    Material Weakness Repeat
  • 1156083 2023-011
    Material Weakness Repeat
  • 1156084 2023-011
    Material Weakness Repeat
  • 1156085 2023-011
    Material Weakness Repeat
  • 1156086 2023-011
    Material Weakness Repeat
  • 1156087 2023-011
    Material Weakness Repeat
  • 1156088 2023-011
    Material Weakness Repeat
  • 1156089 2023-011
    Material Weakness Repeat
  • 1156090 2023-011
    Material Weakness Repeat
  • 1156091 2023-011
    Material Weakness Repeat
  • 1156092 2023-011
    Material Weakness Repeat
  • 1156093 2023-011
    Material Weakness Repeat
  • 1156094 2023-011
    Material Weakness Repeat
  • 1156095 2023-011
    Material Weakness Repeat
  • 1156096 2023-011
    Material Weakness Repeat
  • 1156097 2023-011
    Material Weakness Repeat
  • 1156098 2023-011
    Material Weakness Repeat
  • 1156099 2023-011
    Material Weakness Repeat
  • 1156100 2023-011
    Material Weakness Repeat
  • 1156101 2023-011
    Material Weakness Repeat
  • 1156102 2023-011
    Material Weakness Repeat
  • 1156103 2023-011
    Material Weakness Repeat
  • 1156104 2023-011
    Material Weakness Repeat
  • 1156105 2023-011
    Material Weakness Repeat
  • 1156106 2023-011
    Material Weakness Repeat
  • 1156107 2023-011
    Material Weakness Repeat
  • 1156108 2023-011
    Material Weakness Repeat
  • 1156109 2023-011
    Material Weakness Repeat
  • 1156110 2023-011
    Material Weakness Repeat
  • 1156111 2023-011
    Material Weakness Repeat
  • 1156112 2023-011
    Material Weakness Repeat
  • 1156114 2023-009
    Material Weakness Repeat
  • 1156115 2023-009
    Material Weakness Repeat
  • 1156116 2023-009
    Material Weakness Repeat
  • 1156117 2023-009
    Material Weakness Repeat
  • 1156118 2023-009
    Material Weakness Repeat
  • 1156119 2023-009
    Material Weakness Repeat
  • 1156120 2023-009
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $5.52M
84.010 Title I Grants to Local Educational Agencies $2.49M
10.553 School Breakfast Program $1.71M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.29M
84.027 Special Education Grants to States $648,048
97.067 Homeland Security Grant Program $569,643
16.839 Stop School Violence $499,717
10.560 State Administrative Expenses for Child Nutrition $390,135
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $364,400
84.287 Twenty-First Century Community Learning Centers $333,631
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $310,616
84.048 Career and Technical Education -- Basic Grants to States $296,680
10.555 National School Lunch Program $284,075
14.218 Community Development Block Grants/entitlement Grants $263,040
14.239 Home Investment Partnerships Program $260,000
84.002 Adult Education - Basic Grants to States $211,169
16.034 Coronavirus Emergency Supplemental Funding Program $124,994
20.205 Highway Planning and Construction $123,129
10.582 Fresh Fruit and Vegetable Program $78,663
84.047 Trio Upward Bound $78,645
16.835 Body Worn Camera Policy and Implementation $75,000
93.008 Medical Reserve Corps Small Grant Program $67,500
97.042 Emergency Management Performance Grants $65,412
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $60,035
84.173 Special Education Preschool Grants $54,467
93.991 Preventive Health and Health Services Block Grant $52,269
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $52,207
10.935 Urban Agriculture and Innovative Production $44,650
16.710 Public Safety Partnership and Community Policing Grants $34,999
90.401 Help America Vote Act Requirements Payments $34,751
93.069 Public Health Emergency Preparedness $33,079
21.027 Coronavirus State and Local Fiscal Recovery Funds $27,919
10.558 Child and Adult Care Food Program $27,882
10.559 Summer Food Service Program for Children $25,391
20.616 National Priority Safety Programs $23,224
10.649 Pandemic Ebt Administrative Costs $18,830
84.365 English Language Acquisition State Grants $14,130
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $11,451
20.600 State and Community Highway Safety $11,250
93.959 Block Grants for Prevention and Treatment of Substance Abuse $11,064
15.904 Historic Preservation Fund Grants-in-Aid $8,822
84.424 Student Support and Academic Enrichment Program $6,247
20.607 Alcohol Open Container Requirements $5,263
16.738 Edward Byrne Memorial Justice Assistance Grant Program $5,224
45.025 Promotion of the Arts Partnership Agreements $2,189