Finding 1229030 (2024-010)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2026-09-08
Audit: 410498
Organization: City of Emporia (VA)

AI Summary

  • Core Issue: The City failed to submit its single audit on time, violating federal guidelines.
  • Impacted Requirements: The Uniform Guidance mandates submission of data collection forms within 9 months after the fiscal year ends.
  • Recommended Follow-Up: The City should prioritize timely completion of audits to avoid future funding restrictions.

Finding Text

2024-010 Single Audit Submission (Noncompliance and Material Weakness) Condition : The City has not met its single audit submission requirements. Criteria : Uniform Guidance under OMB single audit guidelines require for data collection forms to be submitted to the Federal Audit Clearinghouse within 9 months of fiscal year end. Cause : The City’s fiscal year 2023 audit was not completed until February 2025 which meant that their fiscal year 2024 audit could not be started until March 2025 causing delays in their Data Collection Form submission for fiscal year 2024. Effect : This reporting violation could mean that federal funding is restricted or suspended for future grants. Recommendation : We recommend that the City continue to work to complete their audits in a timely manner. Repeat Finding : This was a prior year finding. See Item 2023-001. View of Responsible Officials : See Corrective Action Plan.

Corrective Action Plan

The City is continuing to work with its independent auditors to eliminate the backlog of outstanding audits and return to compliance with theUniform Guidance reporting deadlines. As prior-year audits are completed and the City strengthens its financial reporting processes, management expects to complete future audits and submit the required Data Collection Forms to the Federal Audit Clearinghouse within the required timeframe. This finding is expected to be resolved as the City returns to a normal annual audit cycle.

Categories

Material Weakness Reporting

Other Findings in this Audit

  • 1229027 2024-010
    Material Weakness Repeat
  • 1229028 2024-010
    Material Weakness Repeat
  • 1229029 2024-010
    Material Weakness Repeat
  • 1229031 2024-011
    Material Weakness Repeat
  • 1229032 2024-011
    Material Weakness Repeat
  • 1229033 2024-011
    Material Weakness Repeat
  • 1229034 2024-011
    Material Weakness Repeat
  • 1229035 2024-012
    Material Weakness Repeat
  • 1229036 2024-012
    Material Weakness Repeat
  • 1229037 2024-012
    Material Weakness Repeat
  • 1229038 2024-012
    Material Weakness Repeat
  • 1229039 2024-013
    Material Weakness Repeat
  • 1229040 2024-013
    Material Weakness Repeat
  • 1229041 2024-013
    Material Weakness Repeat
  • 1229042 2024-013
    Material Weakness Repeat
  • 1229043 2024-014
    Material Weakness Repeat
  • 1229044 2024-014
    Material Weakness Repeat
  • 1229045 2024-014
    Material Weakness Repeat
  • 1229046 2024-014
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
16.574 Victim Services Grant Program $235,393
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $155,428
16.575 CRIME VICTIM ASSISTANCE $132,109
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $62,341
93.497 FAMILY VIOLENCE PREVENTION AND SERVICES/ SEXUAL ASSAULT/RAPE CRISIS SERVICES AND SUPPORTS $14,722
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $10,285
16.017 SEXUAL ASSAULT SERVICES FORMULA PROGRAM $8,425