FAC Explorer

Finding 1186660 (2025-004)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-03-25
Audit: 394361
Organization: City of Marshall, Missouri (MO)
Auditor: GERDING KORTE & CHITWOOD PC

AI Summary

  • Core Issue: The City missed the deadline to submit its single audit reporting package by June 30, 2025.
  • Impacted Requirements: This late submission affects all federal programs but does not indicate noncompliance for individual programs.
  • Recommended Follow-Up: Ensure timely submission of the audit reporting package to the federal audit clearinghouse within the required 9-month timeframe.

Finding Text

Uniform Guidance Audit Submission Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, §.512, requires the City to submit its single audit reporting package to the federal audit clearinghouse no later than 9 months after fiscal year-end. Condition and Context: The federal reporting deadline for the City’s single audit reporting package was June 30, 2025; however, the City did not submit the audit reporting package within that time frame. Effect: The late submission affects all federal programs the City administered; however, this finding does not result in noncompliance for the individual federal programs, as this was not caused by the programs’ administration. Cognizant and oversight agencies could not review the audit in a timely fashion.Cause: The City’s audit report was delayed due to a component unit’s audit report. Repeat Finding: No Questioned Costs: Unknown Prevalence: Isolated instance Recommendation: The City should submit its single audit reporting package to the federal audit clearinghouse no later than 9 months after fiscal year-end.

Corrective Action Plan

City of Marshall, Missouri respectfully submits the following Corrective Action Plan for the year ended September 30, 2025. Contact information for the individual responsible for the corrective action: Aimee Klinge, Finance Officer City of Marshall, Missouri Independent Public Accounting Firm: Gerding, Korte & Chitwood, P.C., 723 Main Street, Boonville, MO 65233 Audit Period: Year ended September 30, 2025 The findings from the September 30, 2025, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Significant Deficiency 2025-002 Uniform Guidance Audit Submission Recommendation: The City should submit its single audit reporting package to the federal audit clearinghouse no later than 9 months after fiscal year-end. Action Taken: The City will ensure their single audit submission will be submitted within the nine month deadline in the future.

Categories

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1186659 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
20.106 AIRPORT IMPROVEMENT PROGRAM $2.77M
97.067 HOMELAND SECURITY GRANT PROGRAM $32,376
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $17,880
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $12,878
20.607 ALCOHOL OPEN CONTAINER REQUIREMENTS $10,176
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $9,360
45.310 GRANTS TO STATES $3,597
39.003 DONATION OF FEDERAL SURPLUS PERSONAL PROPERTY $3,148
20.205 HIGHWAY PLANNING AND CONSTRUCTION $2,827
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $371