Finding 1169174 (2024-004)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2026-01-15
Audit: 382043
Organization: City of Mondovi (WI)
Auditor: WIPFLI LLP

AI Summary

  • Core Issue: The audit and reporting package was submitted late, violating federal submission deadlines.
  • Impacted Requirements: Compliance with 2 CFR section 200.512(a) and State Single Audit Guidelines for timely submissions.
  • Recommended Follow-Up: Establish a process for timely review, approval, and submission of the reporting package to avoid future delays.

Finding Text

2024-004: Late Submission Program Information: Funding Agency: All federal funding agencies listed on the SEFA Title: All federal programs listed on the SEFA AL Number: All federal programs listed on the SEFA Award year and number: All federal programs listed on the SEFA Criteria - 2 CFR section 200.512(a) and by reference to 2 CFR section 200.512(a), the State Single Audit Guidelines require the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition - The fiscal year audit and reporting package is being submitted after the required due date. Context - We reviewed the audit submission date in comparison to the required due date. Questioned Costs - None Effect- There is potential for suspension or cessation of federal funding Cause - There was a delay in receiving the necessary approval to finalize the audit and submit the reporting package to the Federal Audit Clearinghouse. Recommendation - We recommend that City staff develop a process that ensures the review, approval, and submission of the reporting package prior to the due date.

Corrective Action Plan

The City is developing policies and procedures to ensure that financial records are maintained on a more current basis, reconciled timely, and audited within 9 months after year-end.

Categories

Reporting Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1169172 2024-004
    Material Weakness Repeat
  • 1169173 2024-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.760 WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES $1.96M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $33,209
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $2,255