Finding Text
Finding 2023-002: Late Issuance of the 2023 Single Audit Reporting Package
Federal Programs
Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2023.
Finding
The City’s fiscal year 2023 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period.
Criteria
Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted 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 Single Audit package for the City’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024.
Cause
This was due to staffing shortages at the City.
Effect
Noncompliance with the requirements of Uniform Guidance.
Questioned Costs
None
Context
The April 30, 2023 Single Audit package.
Identification as a repeat finding, if applicable
Repeat.
Recommendation
We recommend that the City ensure timely filing of the Single Audit reporting package with the
Federal Audit Clearinghouse.
Views of Responsible Officials
The City accepts the finding. Refer to the Corrective Action Plan for more information.