Finding 369778 (2022-010)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2024-02-20
Audit: 291301
Organization: City of Warren (MN)

AI Summary

  • Issue: The City did not submit its single audit report on time.
  • Requirements Impacted: Reports must be submitted within 9 months after year-end or 30 days after financial statements are issued.
  • Follow-Up: The City should create policies to ensure timely submission of future audit reports.

Finding Text

Federal Program Capitalization Grants for Clean Water State Revolving Funds (AL 66.458) Capitalization Grants for Drinking Water State Revolving Funds (AL 66.468) Reporting Criteria Single audit reports need to be submitted to the federal clearinghouse within 9 months after year end, or by 30 days after issuance of the entity’s audited financial statements. Condition We noted that the City’s single audit report was not submitted by the due date. Questioned Costs None. Context The City submitted their Data Collection Form late. Effect The City was late on submitting their single audit report. Cause Management oversight Repeat Finding No. Recommendation The City should implement policies and procedures to ensure their single audit report is submitted by the due date. Views of Responsible Officials The City agrees with the recommendation.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 369773 2022-008
    Significant Deficiency
  • 369774 2022-008
    Significant Deficiency
  • 369775 2022-009
    Significant Deficiency
  • 369776 2022-009
    Significant Deficiency
  • 369777 2022-010
    Material Weakness
  • 946215 2022-008
    Significant Deficiency
  • 946216 2022-008
    Significant Deficiency
  • 946217 2022-009
    Significant Deficiency
  • 946218 2022-009
    Significant Deficiency
  • 946219 2022-010
    Material Weakness
  • 946220 2022-010
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
66.468 Capitalization Grants for Drinking Water State Revolving Funds $358,340
66.458 Capitalization Grants for Clean Water State Revolving Funds $344,448
93.498 Provider Relief Fund $85,536
21.027 Coronavirus State and Local Fiscal Recovery Funds $84,803
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $62,002