Finding Text
2023-001 Significant Deficiency in Internal Controls Over Timely Reporting and Related Compliance Criteria: According to 2 CFR § 200.512 The audit must be completed and the data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. As such the submission deadline was March 31, 2024. Condition: Data collection form and reporting package were not submitted by March 31, 2024. Context: During our compliance testing on reporting, we noted that the data collection form was to be submitted by March 31, 2024. Effect: The submission was non-compliant with reporting requirements. Cause: Due to the timing of the audit. Recommendation: Obtain better understanding of program requirements that are participated in and timely submit reports by the reporting deadline. Response: The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the auditor to facilitate timely filing.