FAC Explorer

Finding 1240615 (2024-005)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2026-10-16
Audit: 415008
Organization: City of Dickinson (ND)
Auditor: BRADY MARTZ PLLC

AI Summary

  • Core Issue: The City failed to submit the data collection form on time, violating federal reporting requirements.
  • Impacted Requirements: Compliance with Uniform Guidance mandates submission within 30 days of the auditor’s report or nine months post-audit period.
  • Recommended Follow-Up: Ensure timely completion of annual audits and address staffing issues to prevent future delays.

Finding Text

AL 66.458 & AL 66.468 – Data Collection Form Reporting – Significant Deficiency Criteria The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The City did not submit the data collection form to the Federal Audit Clearinghouse within the required time frame. Cause The City’s general ledger accounts were not reconciled and the audit was not scheduled within the appropriate time frame. Effect The City was not in compliance with federal reporting requirements. Questioned Costs None Recommendation The annual audit should be completed within the timeframe allowed by Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions The City experienced turnover of accounting personnel in 2023, leaving the Finance Supervisor position vacant during 2024. This resulted in a delay of financial audit completions for 2023 and 2024. The 2025 audit has been scheduled. The City understands the importance of timely audits and plans to complete them annually going forward. Repeat Finding: This is a new finding in the current year.

Corrective Action Plan

Contact Person – Katie Greenwood, Deputy Finance Director Corrective Action Plan – The City experienced turnover of accounting personnel in 2023, leaving the Finance Supervisor position vacant during 2024. This resulted in a delay of financial audit completions for 2023 and 2024. The 2025 audit has been scheduled. The City understands the importance of timely audits and plans to complete them annually going forward. Completion Date – December 31, 2026

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 1240607 2024-004
    Material Weakness Repeat
  • 1240608 2024-005
    Material Weakness Repeat
  • 1240609 2024-005
    Material Weakness Repeat
  • 1240610 2024-005
    Material Weakness Repeat
  • 1240611 2024-005
    Material Weakness Repeat
  • 1240612 2024-005
    Material Weakness Repeat
  • 1240613 2024-005
    Material Weakness Repeat
  • 1240614 2024-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
66.468 DRINKING WATER STATE REVOLVING FUND $1.26M
66.458 CLEAN WATER STATE REVOLVING FUND $1.04M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $302,102
97.004 STATE DOMESTIC PREPAREDNESS EQUIPMENT SUPPORT PROGRAM $147,619
97.067 HOMELAND SECURITY GRANT PROGRAM $69,934
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $6,736
16.543 MISSING CHILDREN'S ASSISTANCE $1,738
20.608 MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED $1,147