Finding Text
Federal Awards Findings and Questioned Costs Finding 2025-004; Reporting All Assistance Listing numbers Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the City’s audit to be completed and submitted within nine months after the end of the audit period, or March 31, 2026. Condition: The reporting package was not submitted until September 2026. Cause: The audit was not completed due to resource constraints at the City. Effect: Potential suspension or delayed funding by federal agencies. Questioned Costs: None. Recommendation: We recommend the City file the reporting package timely. Views of Responsible Officials and Planned Corrective Actions: The City acknowledges that the fiscal year 2025 reporting package was not submitted within the required timeframe. The delay was affected by the late completion of the prior year audit, which caused the subsequent audit process to being behind schedule. Following a change in City management, the City is establishing an audit preparation schedule, organizing supporting documentation throughout the year, assigning responsibility for coordinating audit requests, and maintaining regular follow-up with the auditor. The City will make every reasonable effort to ensure future audit reporting packages are completed and submitted with the established deadline.