Finding Text
U.S. Department of Housing and Urban Development - Community Development Block Grants/Entitlement Grants Cluster & Lead Hazard Reduction Grant Program (ALN #14.218 & 14.905) Condition: The annual audit and data collection form submission are being filed after the regulatory deadlines. Criteria: The Code of Federal Regulations (2 CFR section 200.512(a)(1) requires that the annual audit and data collection form be submitted no later than 9 months after the end of the audit period. Cause: The City does not have controls in place to ensure that it is adhering to the timelines established in the Code of Federal Regulation. Effect: The City is not in compliance with the Report submission requirements. Questioned Costs: This finding does not result in questioned costs. Recommendations: We recommend that the City implement procedures to ensure that the audit reports are filed within the regulatory deadlines. Views of Responsible Officials: The planned audit timeline was impacted by ongoing functional issues of the newer ERP City-wide financial management system, expanded managerial budget and related project supporting work asked of the Accounting Manager, and recent occurring vacancies in key financial managerial positions. The Accounting Manager will continue to work and strategize for improved efficiency in the performance of future audit preparation work.