Noncompliance with Uniform Guidance Late Filing of Single Audit Reporting Package Criteria: Under the Single Audit Act of 1996 and Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), §200.512, Report Submission, the Single audit reporting package is required to be filed within the earlier of 30 calendar days after receipt of the auditors' report, or 9 months after the end of the audit period. Condition: The deadline was not met on a timely basis for the year ended December 31, 2024. Cause: Staffing shortages caused the delays in financial reporting. Effect: As a result, the entity is not incompliance with §200.512 of the Uniform Guidance. Recommendation: We recommend the requirements of §200.512 of the Uniform guidance be adhered to by striving to have all information required for the audit available on a timely basis. This will help to ensure timely audit report issuance and compliance with the filing deadline. Response: Due to the timing of the completion of the December 31, 2024, reporting package, it is expected the December 31, 2025, reporting package will also be filed after the deadline. Filings for subsequent years are expected to be filed timely. Corrective Action Plan: The City is improving processes over financial reporting, including entering all transactions in the system of record and working on timely bank reconciliations. This will ensure the City’s records are complete and accurate, which will allow for audits to be completed timely. Anticipated Completed Date: September 30, 2027. Responsible Contact Person: Scott Steve, Mayor