Finding 1172728 (2024-001)

Material Weakness Repeat Finding
Requirement
ABFGLN
Questioned Costs
-
Year
2024
Accepted
2026-02-06
Audit: 386001
Organization: Town of Akron (CO)
Auditor: THE ADAMS GROUP

AI Summary

  • Core Issue: The town failed to perform and submit the required Single Audit for fiscal year 2024.
  • Impacted Requirements: Non-compliance with federal regulations for expenditures over $750,000 under Uniform Guidance.
  • Recommended Follow-up: Ensure timely completion and submission of the Single Audit to meet federal compliance standards.

Finding Text

Material Weakness in Internal Control over Compliance - Performance and submission of Single Audit under Uniform Guidance. Single audit under the Uniform Guidance was not performed for fiscal year 2024 or submitted to the Federal Clearing House. Expenditure of federal awards over $750,000 in a fiscal year requires a single audit under Uniform Grant Guidance to be performed and submitted to the Federal Audit ClearingHouse. Town was not in compliance with federal requirements under the Uniform Guidance and Federal Audit Clearinghouse requirements.

Corrective Action Plan

The Town has implemented a process whereas the Town Manager and Board of Trustees review all federal or state grant agreements to verify whether the grant agreement outlines a CFDA number in determining whether the funds are related to federal awards.

Categories

Material Weakness Internal Control / Segregation of Duties

Programs in Audit

ALN Program Name Expenditures
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $1.28M