FAC Explorer

Finding 370392 (2022-002)

Material Weakness
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2024-02-23
Audit: 291969
Organization: City of Trenton (NJ)
Auditor: Mercadien PC

AI Summary

  • Issue: The City missed the September 30, 2023 deadline for submitting the federal single audit data collection form.
  • Impact: Delays in the financial statement audit affected timely and accurate reporting.
  • Follow-up: The City should establish procedures to ensure timely completion and submission of future audits.

Finding Text

All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.

Categories

Reporting

Other Findings in this Audit

  • 370376 2022-001
    Material Weakness Repeat
  • 370377 2022-001
    Material Weakness Repeat
  • 370378 2022-002
    Material Weakness
  • 370379 2022-002
    Material Weakness
  • 370380 2022-002
    Material Weakness
  • 370381 2022-002
    Material Weakness
  • 370382 2022-002
    Material Weakness
  • 370383 2022-002
    Material Weakness
  • 370384 2022-002
    Material Weakness
  • 370385 2022-002
    Material Weakness
  • 370386 2022-002
    Material Weakness
  • 370387 2022-002
    Material Weakness
  • 370388 2022-002
    Material Weakness
  • 370389 2022-002
    Material Weakness
  • 370390 2022-002
    Material Weakness
  • 370391 2022-002
    Material Weakness
  • 370393 2022-002
    Material Weakness
  • 370394 2022-002
    Material Weakness
  • 370395 2022-002
    Material Weakness
  • 370396 2022-002
    Material Weakness
  • 370397 2022-002
    Material Weakness
  • 946818 2022-001
    Material Weakness Repeat
  • 946819 2022-001
    Material Weakness Repeat
  • 946820 2022-002
    Material Weakness
  • 946821 2022-002
    Material Weakness
  • 946822 2022-002
    Material Weakness
  • 946823 2022-002
    Material Weakness
  • 946824 2022-002
    Material Weakness
  • 946825 2022-002
    Material Weakness
  • 946826 2022-002
    Material Weakness
  • 946827 2022-002
    Material Weakness
  • 946828 2022-002
    Material Weakness
  • 946829 2022-002
    Material Weakness
  • 946830 2022-002
    Material Weakness
  • 946831 2022-002
    Material Weakness
  • 946832 2022-002
    Material Weakness
  • 946833 2022-002
    Material Weakness
  • 946834 2022-002
    Material Weakness
  • 946835 2022-002
    Material Weakness
  • 946836 2022-002
    Material Weakness
  • 946837 2022-002
    Material Weakness
  • 946838 2022-002
    Material Weakness
  • 946839 2022-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $11.13M
14.267 Continuum of Care Program $2.96M
14.231 Emergency Solutions Grant Program $1.51M
16.710 Public Safety Partnership and Community Policing Grants $715,820
14.218 Community Development Block Grants/entitlement Grants $606,506
14.239 Home Investment Partnerships Program $338,480
10.559 Summer Food Service Program for Children $212,143
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $130,073
93.069 Public Health Emergency Preparedness $85,218
20.205 Highway Planning and Construction $40,371
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $37,144
16.607 Bulletproof Vest Partnership Program $36,651
16.U03 US Marshals Service $18,908
99.U01 Safe Streets Task Force FBI $14,408
16.838 Comprehensive Opioid Abuse Site-Based Program $9,492
16.012 Alcohol, Tobacco, and Firearms Training Assistance $5,322
16.034 Coronavirus Emergency Supplemental Funding Program $4,620
66.460 Nonpoint Source Implementation Grants $3,575