Finding Text
2024-004: Highway Planning and Construction – ALN # 20.205, COVID-19 Coronavirus State and Local Fiscal Recovery Funds – ALN # 21.027, COVID-19 Elementary and Secondary School Emergency Relief (ESSER) Fund – ALN # 84.425D, and COVID-19 American Rescue Plan Elementary and Secondary School Emergency Relief Fund (ARP ESSER) – ALN # 84.425U, Late Filling of Data Collection Form Condition The City did not submit the data collection form for the year ended June 30, 2024 timely. For June 30, 2024 year-end audits, under the requirements in the Uniform Guidance and the Office of Management and Budget (OMB), all entities are required to submit the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the entity’s annual audit or nine months after the entity’s fiscal year-end. Criteria The City is required to submit the annual data collection form with the Federal Audit Clearinghouse the earlier of either 30 days after the issuance of the City’s annual audit or nine months after the City’s fiscal year-end. Cause The data collection form was not filed timely due to the timing of the issuance of the City’s ACFR. Effect The City's form was submitted to the Federal Audit Clearinghouse late, delaying completion of all annual audit requirements for the City. Recommendation Management should take steps to ensure that the form is filed in a timely manner. Repeat Finding Similar condition present in the prior year. See finding 2023-004 in Summary Schedule of Prior Year Audit Findings. View of Responsible Officials and Planned Corrective Action Colonial Heights Public Schools will work with the City to ensure that the annual data collection form was filed on behalf of the school district. City management concurs with this recommendation.