Finding Text
Criteria:Uniform Guidance requires the auditee to submit the reporting package and data collection form to the Federal Audit Clearinghouse within the required timeframe. Condition: The City did not submit the prior-year reporting package to the Federal Audit Clearinghouse by the required due date. Cause: The City did not maintain adequate controls and monitoring procedures to ensure compliance with federal reporting deadlines. Effect: The City was not in compliance with Uniform Guidance reporting requirements related to timely submission of the reporting package.Questioned Costs: None. Recommendation: The City should implement procedures to monitor federal reporting deadlines and ensure timely submission of future reporting packages. Views of Responsible Officials The City acknowledges the finding. Management relied on information received from the Arkansas Natural Resources Commission indicating certain funds were considered state funds and therefore not subject to federal reporting requirements. Subsequent clarification determined the expenditures were required to be included in the Schedule of Expenditures of Federal Awards and the related reporting package.The City has implemented additional procedures to review grant agreements, Assistance Listings, and funding source documentation for all grant-funded projects to ensure federal awards are properly identified and reported timely in future periods.