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.
Cause/Condition: Numerous audit adjustments to the Community Development Special Grant
Fund were required, causing a delay in financial reporting. The required deadline
was not met on a timely basis for the year ended December 31, 2021.
Effect: The City was 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.
Questioned Costs: None.
Context: The 2021 Single Audit reporting package was filed on October 11, 2022, 11 days after
the required filing date.
Response: Management agrees with this finding. There has been significant turnover in key
positions of the Community Development Department. It is the City's goal to
provide all information required for future audits on a timely basis in order to
complete financial statements for submission deadlines outlined in Uniform
Guidance, §200.512.
Corrective Action Plan: Management will direct the Community Development Department to
ensure a monthly review and reconciliation of general ledger balances be
performed and reviewed by a responsible official. Differences will be
investigated and adjustments made on a timely basis to ensure accurate and
timely financial reporting. Additionally, training will be provided to those
individuals charged with recording the financial activities of the Community
Development Special Grant Fund, and serious consideration will be given to
hiring an outside accounting consultant.
Anticipated Completed Date: April 15, 2024.