Finding 1169617 (2024-004)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2024

Accepted

2026-01-20

Audit: 382597

Organization: City of Elizabethtown (KY)

Auditor: RFH PLLC

AI Summary

Answer: The City must submit its annual audit and related documents within nine months after the audit period ends.
Trend: Timely submission is crucial for compliance with CFR 200.512(2) and maintaining funding eligibility.
List: Ensure all necessary documents are prepared and submitted on time to avoid penalties.

Finding Text

The City is required under CFR 200.512(2) to file the annual audit, data collection form, and reporting package within nine months after the end of the audit period.

Corrective Action Plan

The grant application process is being revised to include a Finance Department signature which will allow for a comprehensive list of potential grants to be maintained for review in the period end financial reporting process.

Other Findings in this Audit

1169615 2024-002

Material Weakness Repeat
1169616 2024-003

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
21.027	CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS	$923,722
20.939	SAFE STREETS AND ROADS FOR ALL	$156,998
66.818	BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS	$154,950
14.218	COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS	$140,620
95.001	HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM	$72,886
16.582	CRIME VICTIM ASSISTANCE/DISCRETIONARY GRANTS	$62,306
15.916	OUTDOOR RECREATION ACQUISITION, DEVELOPMENT AND PLANNING	$55,116
97.047	BRIC: BUILDING RESILIENT INFRASTRUCTURE AND COMMUNITIES	$37,500
16.738	EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM	$23,187