Finding Text
SD2025-008 REPORTING – DATA COLLECTION FORM (DCF) (REPEAT FINDING SD2024-010) Federal Agency; Federal Grantor and Program Title; ALN; Grant Number; Grant Period • U.S. Department of Justice; Direct program: Edward Byrne Memorial Justice Assistance Grant Program; 16.738; 15PBJA-22-GG-00656-MUMU; October 1, 2024 through September 30, 2025 • U.S. Department of Transportation; Direct programs: Safe Streets for All; 20.939; 693JJ32340235; October 1, 2024 through September 30, 2025 • U.S. Department of Treasury; Direct programs: Coronavirus State and Local Fiscal Recovery Fund Award; 21.027; N/A and 23.s.aa.900.128; October 1, 2024 through September 30, 2025 • U.S Department of Agriculture; Indirect programs: Inflation Reduction Act Urban & Community Forestry Program; 10.727; 23-DG-11083112-500; October 1, 2024 through September 30, 2025 Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2025 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2026. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end. Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.