Finding 1215352 (2025-006)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-05-21
Audit: 401899
Organization: City of New Haven (CT)

AI Summary

  • Core Issue: The City’s single audit packages for fiscal years 2022-2025 were submitted late, violating Uniform Guidance requirements.
  • Impacted Requirements: Late submissions lead to noncompliance with 2 CFR 200.512(a), risking errors in financial statements and potential disallowance of future federal awards.
  • Recommended Follow-Up: Develop a detailed audit readiness schedule, create a comprehensive accounting manual, and consider adding resources to the Finance Office to improve compliance.

Finding Text

Late Single Audit Submission Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the schedules of expenditures of federal awards for fiscal years 2022-2025. Type of Finding: Significant Deficiency in Internal Control over Compliance – Other Matter Criteria or specific requirement: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The single audit packages for the City’s fiscal years 2022-2025, were not submitted timely to the Federal Audit Clearinghouse. Questioned costs: None noted. Context: The federal single audit for the current fiscal year was issued significantly earlier than in the prior fiscal year, however it was still submitted after the deadline. Cause: The City and Board of Education are not audit-ready in a timely manner. Effect: This can result in errors reported in the SEFA, SESFA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Repeat Finding: Yes (2024-005) Recommendation: We recommend the City and Board of Education develop a more robust audit readiness schedule. Ultimately a comprehensive accounting policies and procedures manual should also be developed. Lastly, the City should consider allocating additional resources/personnel to the City Finance Office to assist with the audit. Views of responsible officials: Management agrees with this finding.

Corrective Action Plan

Late Single Audit Submission Description of Finding Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. The Single Audit packages for the City’s fiscal years 2022-2025, were not submitted timely to the Federal Audit Clearinghouse. Statement of Concurrence or Nonconcurrence Management agrees with the finding. Corrective Action Management will review existing processes and controls related to audit readiness and financial reporting to ensure that all required financial reports are submitted timely. The City will implement a formal audit and Single Audit submission calendar with defined internal deadlines, assign clear staff responsibilities for preparing and submitting required documents, and use a centralized tracker to monitor audit milestones and ensure timely submission to the Federal Audit Clearinghouse. Staff involved in federal reporting will also receive annual training on Single Audit requirements to ensure compliance with federal timelines going forward. Name of Contact Person Shannon McCue, City Budget Director Projected Completion Date June 30, 2026

Categories

Reporting Eligibility Significant Deficiency

Other Findings in this Audit

  • 1215260 2025-006
    Material Weakness Repeat
  • 1215261 2025-006
    Material Weakness Repeat
  • 1215262 2025-006
    Material Weakness Repeat
  • 1215263 2025-006
    Material Weakness Repeat
  • 1215264 2025-006
    Material Weakness Repeat
  • 1215265 2025-006
    Material Weakness Repeat
  • 1215266 2025-006
    Material Weakness Repeat
  • 1215267 2025-006
    Material Weakness Repeat
  • 1215268 2025-006
    Material Weakness Repeat
  • 1215269 2025-006
    Material Weakness Repeat
  • 1215270 2025-006
    Material Weakness Repeat
  • 1215271 2025-006
    Material Weakness Repeat
  • 1215272 2025-006
    Material Weakness Repeat
  • 1215273 2025-006
    Material Weakness Repeat
  • 1215274 2025-006
    Material Weakness Repeat
  • 1215275 2025-006
    Material Weakness Repeat
  • 1215276 2025-006
    Material Weakness Repeat
  • 1215277 2025-006
    Material Weakness Repeat
  • 1215278 2025-006
    Material Weakness Repeat
  • 1215279 2025-006
    Material Weakness Repeat
  • 1215280 2025-006
    Material Weakness Repeat
  • 1215281 2025-006
    Material Weakness Repeat
  • 1215282 2025-006
    Material Weakness Repeat
  • 1215283 2025-006
    Material Weakness Repeat
  • 1215284 2025-006
    Material Weakness Repeat
  • 1215285 2025-006
    Material Weakness Repeat
  • 1215286 2025-006
    Material Weakness Repeat
  • 1215287 2025-006
    Material Weakness Repeat
  • 1215288 2025-006
    Material Weakness Repeat
  • 1215289 2025-006
    Material Weakness Repeat
  • 1215290 2025-006
    Material Weakness Repeat
  • 1215291 2025-006
    Material Weakness Repeat
  • 1215292 2025-006
    Material Weakness Repeat
  • 1215293 2025-006
    Material Weakness Repeat
  • 1215294 2025-006
    Material Weakness Repeat
  • 1215295 2025-006
    Material Weakness Repeat
  • 1215296 2025-006
    Material Weakness Repeat
  • 1215297 2025-006
    Material Weakness Repeat
  • 1215298 2025-006
    Material Weakness Repeat
  • 1215299 2025-006
    Material Weakness Repeat
  • 1215300 2025-006
    Material Weakness Repeat
  • 1215301 2025-006
    Material Weakness Repeat
  • 1215302 2025-006
    Material Weakness Repeat
  • 1215303 2025-006
    Material Weakness Repeat
  • 1215304 2025-006
    Material Weakness Repeat
  • 1215305 2025-006
    Material Weakness Repeat
  • 1215306 2025-006
    Material Weakness Repeat
  • 1215307 2025-006
    Material Weakness Repeat
  • 1215308 2025-006
    Material Weakness Repeat
  • 1215309 2025-006
    Material Weakness Repeat
  • 1215310 2025-006
    Material Weakness Repeat
  • 1215311 2025-006
    Material Weakness Repeat
  • 1215312 2025-006
    Material Weakness Repeat
  • 1215313 2025-006
    Material Weakness Repeat
  • 1215314 2025-006
    Material Weakness Repeat
  • 1215315 2025-006
    Material Weakness Repeat
  • 1215316 2025-006
    Material Weakness Repeat
  • 1215317 2025-006
    Material Weakness Repeat
  • 1215318 2025-006
    Material Weakness Repeat
  • 1215319 2025-006
    Material Weakness Repeat
  • 1215320 2025-006
    Material Weakness Repeat
  • 1215321 2025-006
    Material Weakness Repeat
  • 1215322 2025-006
    Material Weakness Repeat
  • 1215323 2025-006
    Material Weakness Repeat
  • 1215324 2025-006
    Material Weakness Repeat
  • 1215325 2025-006
    Material Weakness Repeat
  • 1215326 2025-006
    Material Weakness Repeat
  • 1215327 2025-006
    Material Weakness Repeat
  • 1215328 2025-006
    Material Weakness Repeat
  • 1215329 2025-006
    Material Weakness Repeat
  • 1215330 2025-006
    Material Weakness Repeat
  • 1215331 2025-006
    Material Weakness Repeat
  • 1215332 2025-006
    Material Weakness Repeat
  • 1215333 2025-006
    Material Weakness Repeat
  • 1215334 2025-006
    Material Weakness Repeat
  • 1215335 2025-006
    Material Weakness Repeat
  • 1215336 2025-006
    Material Weakness Repeat
  • 1215337 2025-006
    Material Weakness Repeat
  • 1215338 2025-006
    Material Weakness Repeat
  • 1215339 2025-006
    Material Weakness Repeat
  • 1215340 2025-006
    Material Weakness Repeat
  • 1215341 2025-006
    Material Weakness Repeat
  • 1215342 2025-006
    Material Weakness Repeat
  • 1215343 2025-006
    Material Weakness Repeat
  • 1215344 2025-006
    Material Weakness Repeat
  • 1215345 2025-006
    Material Weakness Repeat
  • 1215346 2025-006
    Material Weakness Repeat
  • 1215347 2025-006
    Material Weakness Repeat
  • 1215348 2025-006
    Material Weakness Repeat
  • 1215349 2025-006
    Material Weakness Repeat
  • 1215350 2025-006
    Material Weakness Repeat
  • 1215351 2025-006
    Material Weakness Repeat
  • 1215353 2025-007
    Material Weakness Repeat
  • 1215354 2025-007
    Material Weakness Repeat
  • 1215355 2025-007
    Material Weakness Repeat
  • 1215356 2025-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 NATIONAL SCHOOL LUNCH PROGRAM $10.90M
93.600 HEAD START $5.48M
10.553 SCHOOL BREAKFAST PROGRAM $4.58M
93.914 HIV EMERGENCY RELIEF PROJECT GRANTS $4.39M
14.900 LEAD HAZARD REDUCTION GRANT PROGRAM $2.75M
20.205 HIGHWAY PLANNING AND CONSTRUCTION $2.52M
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $2.20M
16.753 CONGRESSIONALLY RECOMMENDED AWARDS $1.81M
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $1.50M
84.215 INNOVATIVE APPROACHES TO LITERACY; PROMISE NEIGHBORHOODS; FULL-SERVICE COMMUNITY SCHOOLS; AND CONGRESSIONALLY DIRECTED SPENDING FOR ELEMENTARY AND SECONDARY EDUCATION COMMUNITY PROJECTS $1.26M
14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS $1.24M
84.027 SPECIAL EDUCATION GRANTS TO STATES $1.22M
21.029 CORONAVIRUS CAPITAL PROJECTS FUND $1.04M
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $978,064
84.165 MAGNET SCHOOLS ASSISTANCE $911,001
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $826,908
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $624,998
14.913 HEALTHY HOMES PRODUCTION PROGRAM $539,195
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $530,968
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $413,605
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $374,349
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $363,325
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $310,000
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $237,687
16.045 COMMUNITY-BASED VIOLENCE INTERVENTION AND PREVENTION INITIATIVE $235,294
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $145,173
84.425 EDUCATION STABILIZATION FUND $135,850
10.935 URBAN AGRICULTURE AND INNOVATIVE PRODUCTION GRANTS PROGRAM (UAIP) $132,445
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $132,099
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $92,666
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $68,750
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $61,631
66.312 ENVIRONMENTAL JUSTICE GOVERNMENT-TO-GOVERNMENT (EJG2G) PROGRAM $57,415
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $54,543
84.041 IMPACT AID $42,431
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $32,607
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $31,665
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $25,231
10.558 CHILD AND ADULT CARE FOOD PROGRAM $22,675
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $21,647
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $20,160
66.616 ENVIRONMENTAL AND CLIMATE JUSTICE COMMUNITY CHANGE GRANTS PROGRAM $12,698
14.221 URBAN DEVELOPMENT ACTION GRANTS $4,944
93.137 COMMUNITY PROGRAMS TO IMPROVE MINORITY HEALTH $2,714
84.196 EDUCATION FOR HOMELESS CHILDREN AND YOUTH $1,687
66.046 CLIMATE POLLUTION REDUCTION GRANTS $1,238
90.401 HELP AMERICA VOTE ACT REQUIREMENTS PAYMENTS $1,134
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $165