Finding 496509 (2023-004)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-09-12
Audit: 319406
Organization: City of New Haven (CT)
Auditor: Rsm US LLP

AI Summary

  • Core Issue: The City missed deadlines for submitting Single Audit packages for fiscal years 2022 and 2023, violating Uniform Guidance requirements.
  • Impacted Requirements: Late filings can lead to errors in financial statements and disallowance of future awards, affecting the City’s compliance status.
  • Recommended Follow-Up: The City should improve internal controls over financial reporting to ensure timely submissions and maintain eligibility as a low-risk auditee.

Finding Text

Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the years ended June 30, 2023 and June 30, 2022. Criteria/Context: 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/Finding: The Single Audit packages for the City’s fiscal year ended June 30, 2023 and June 30, 2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2023 and 2022 late. Context: The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to the single audit clearing house on August 15, 2023. The fiscal 2023 Single Audit Reporting Package and data collection form will likely be submitted after July 31, 2024. Cause: The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in errors reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the single audit reporting package and data collection form. Views of Responsible Officials: Management agrees with the finding. Questioned Costs: None Repeat Finding: No.

Categories

Reporting

Other Findings in this Audit

  • 496483 2023-003
    Significant Deficiency
  • 496484 2023-004
    Significant Deficiency
  • 496485 2023-004
    Significant Deficiency
  • 496486 2023-004
    Significant Deficiency
  • 496487 2023-004
    Significant Deficiency
  • 496488 2023-004
    Significant Deficiency
  • 496489 2023-004
    Significant Deficiency
  • 496490 2023-004
    Significant Deficiency
  • 496491 2023-004
    Significant Deficiency
  • 496492 2023-004
    Significant Deficiency
  • 496493 2023-004
    Significant Deficiency
  • 496494 2023-004
    Significant Deficiency
  • 496495 2023-004
    Significant Deficiency
  • 496496 2023-004
    Significant Deficiency
  • 496497 2023-004
    Significant Deficiency
  • 496498 2023-004
    Significant Deficiency
  • 496499 2023-004
    Significant Deficiency
  • 496500 2023-004
    Significant Deficiency
  • 496501 2023-004
    Significant Deficiency
  • 496502 2023-004
    Significant Deficiency
  • 496503 2023-004
    Significant Deficiency
  • 496504 2023-004
    Significant Deficiency
  • 496505 2023-004
    Significant Deficiency
  • 496506 2023-004
    Significant Deficiency
  • 496507 2023-004
    Significant Deficiency
  • 496508 2023-004
    Significant Deficiency
  • 496510 2023-004
    Significant Deficiency
  • 496511 2023-004
    Significant Deficiency
  • 496512 2023-004
    Significant Deficiency
  • 496513 2023-004
    Significant Deficiency
  • 496514 2023-004
    Significant Deficiency
  • 496515 2023-004
    Significant Deficiency
  • 496516 2023-004
    Significant Deficiency
  • 496517 2023-004
    Significant Deficiency
  • 496518 2023-004
    Significant Deficiency
  • 496519 2023-004
    Significant Deficiency
  • 496520 2023-004
    Significant Deficiency
  • 496521 2023-004
    Significant Deficiency
  • 496522 2023-004
    Significant Deficiency
  • 496523 2023-004
    Significant Deficiency
  • 496524 2023-004
    Significant Deficiency
  • 496525 2023-004
    Significant Deficiency
  • 496526 2023-004
    Significant Deficiency
  • 496527 2023-004
    Significant Deficiency
  • 496528 2023-004
    Significant Deficiency
  • 496529 2023-004
    Significant Deficiency
  • 496530 2023-004
    Significant Deficiency
  • 496531 2023-004
    Significant Deficiency
  • 496532 2023-004
    Significant Deficiency
  • 496533 2023-004
    Significant Deficiency
  • 496534 2023-004
    Significant Deficiency
  • 496535 2023-004
    Significant Deficiency
  • 496536 2023-004
    Significant Deficiency
  • 496537 2023-004
    Significant Deficiency
  • 496538 2023-004
    Significant Deficiency
  • 496539 2023-004
    Significant Deficiency
  • 496540 2023-004
    Significant Deficiency
  • 496541 2023-004
    Significant Deficiency
  • 496542 2023-004
    Significant Deficiency
  • 496543 2023-004
    Significant Deficiency
  • 496544 2023-004
    Significant Deficiency
  • 496545 2023-004
    Significant Deficiency
  • 496546 2023-004
    Significant Deficiency
  • 496547 2023-004
    Significant Deficiency
  • 496548 2023-004
    Significant Deficiency
  • 496549 2023-004
    Significant Deficiency
  • 496550 2023-004
    Significant Deficiency
  • 496551 2023-004
    Significant Deficiency
  • 496552 2023-004
    Significant Deficiency
  • 496553 2023-004
    Significant Deficiency
  • 496554 2023-004
    Significant Deficiency
  • 496555 2023-004
    Significant Deficiency
  • 496556 2023-004
    Significant Deficiency
  • 496557 2023-004
    Significant Deficiency
  • 496558 2023-004
    Significant Deficiency
  • 496559 2023-004
    Significant Deficiency
  • 496560 2023-004
    Significant Deficiency
  • 496561 2023-004
    Significant Deficiency
  • 496562 2023-004
    Significant Deficiency
  • 496563 2023-004
    Significant Deficiency
  • 496564 2023-004
    Significant Deficiency
  • 496565 2023-004
    Significant Deficiency
  • 496566 2023-004
    Significant Deficiency
  • 496567 2023-004
    Significant Deficiency
  • 496568 2023-004
    Significant Deficiency
  • 496569 2023-004
    Significant Deficiency
  • 496570 2023-004
    Significant Deficiency
  • 496571 2023-004
    Significant Deficiency
  • 496572 2023-004
    Significant Deficiency
  • 496573 2023-004
    Significant Deficiency
  • 496574 2023-004
    Significant Deficiency
  • 496575 2023-004
    Significant Deficiency
  • 496576 2023-004
    Significant Deficiency
  • 496577 2023-004
    Significant Deficiency
  • 496578 2023-004
    Significant Deficiency
  • 496579 2023-004
    Significant Deficiency
  • 496580 2023-004
    Significant Deficiency
  • 496581 2023-004
    Significant Deficiency
  • 496582 2023-004
    Significant Deficiency
  • 496583 2023-004
    Significant Deficiency
  • 496584 2023-004
    Significant Deficiency
  • 496585 2023-004
    Significant Deficiency
  • 496586 2023-004
    Significant Deficiency
  • 496587 2023-004
    Significant Deficiency
  • 496588 2023-004
    Significant Deficiency
  • 496589 2023-004
    Significant Deficiency
  • 496590 2023-004
    Significant Deficiency
  • 496591 2023-004
    Significant Deficiency
  • 496592 2023-004
    Significant Deficiency
  • 496593 2023-004
    Significant Deficiency
  • 496594 2023-004
    Significant Deficiency
  • 496595 2023-004
    Significant Deficiency
  • 496596 2023-004
    Significant Deficiency
  • 496597 2023-004
    Significant Deficiency
  • 496598 2023-004
    Significant Deficiency
  • 496599 2023-004
    Significant Deficiency
  • 496600 2023-004
    Significant Deficiency
  • 496601 2023-004
    Significant Deficiency
  • 496602 2023-004
    Significant Deficiency
  • 496603 2023-004
    Significant Deficiency
  • 496604 2023-004
    Significant Deficiency
  • 496605 2023-004
    Significant Deficiency
  • 496606 2023-004
    Significant Deficiency
  • 496607 2023-004
    Significant Deficiency
  • 496608 2023-004
    Significant Deficiency
  • 496609 2023-004
    Significant Deficiency
  • 1072925 2023-003
    Significant Deficiency
  • 1072926 2023-004
    Significant Deficiency
  • 1072927 2023-004
    Significant Deficiency
  • 1072928 2023-004
    Significant Deficiency
  • 1072929 2023-004
    Significant Deficiency
  • 1072930 2023-004
    Significant Deficiency
  • 1072931 2023-004
    Significant Deficiency
  • 1072932 2023-004
    Significant Deficiency
  • 1072933 2023-004
    Significant Deficiency
  • 1072934 2023-004
    Significant Deficiency
  • 1072935 2023-004
    Significant Deficiency
  • 1072936 2023-004
    Significant Deficiency
  • 1072937 2023-004
    Significant Deficiency
  • 1072938 2023-004
    Significant Deficiency
  • 1072939 2023-004
    Significant Deficiency
  • 1072940 2023-004
    Significant Deficiency
  • 1072941 2023-004
    Significant Deficiency
  • 1072942 2023-004
    Significant Deficiency
  • 1072943 2023-004
    Significant Deficiency
  • 1072944 2023-004
    Significant Deficiency
  • 1072945 2023-004
    Significant Deficiency
  • 1072946 2023-004
    Significant Deficiency
  • 1072947 2023-004
    Significant Deficiency
  • 1072948 2023-004
    Significant Deficiency
  • 1072949 2023-004
    Significant Deficiency
  • 1072950 2023-004
    Significant Deficiency
  • 1072951 2023-004
    Significant Deficiency
  • 1072952 2023-004
    Significant Deficiency
  • 1072953 2023-004
    Significant Deficiency
  • 1072954 2023-004
    Significant Deficiency
  • 1072955 2023-004
    Significant Deficiency
  • 1072956 2023-004
    Significant Deficiency
  • 1072957 2023-004
    Significant Deficiency
  • 1072958 2023-004
    Significant Deficiency
  • 1072959 2023-004
    Significant Deficiency
  • 1072960 2023-004
    Significant Deficiency
  • 1072961 2023-004
    Significant Deficiency
  • 1072962 2023-004
    Significant Deficiency
  • 1072963 2023-004
    Significant Deficiency
  • 1072964 2023-004
    Significant Deficiency
  • 1072965 2023-004
    Significant Deficiency
  • 1072966 2023-004
    Significant Deficiency
  • 1072967 2023-004
    Significant Deficiency
  • 1072968 2023-004
    Significant Deficiency
  • 1072969 2023-004
    Significant Deficiency
  • 1072970 2023-004
    Significant Deficiency
  • 1072971 2023-004
    Significant Deficiency
  • 1072972 2023-004
    Significant Deficiency
  • 1072973 2023-004
    Significant Deficiency
  • 1072974 2023-004
    Significant Deficiency
  • 1072975 2023-004
    Significant Deficiency
  • 1072976 2023-004
    Significant Deficiency
  • 1072977 2023-004
    Significant Deficiency
  • 1072978 2023-004
    Significant Deficiency
  • 1072979 2023-004
    Significant Deficiency
  • 1072980 2023-004
    Significant Deficiency
  • 1072981 2023-004
    Significant Deficiency
  • 1072982 2023-004
    Significant Deficiency
  • 1072983 2023-004
    Significant Deficiency
  • 1072984 2023-004
    Significant Deficiency
  • 1072985 2023-004
    Significant Deficiency
  • 1072986 2023-004
    Significant Deficiency
  • 1072987 2023-004
    Significant Deficiency
  • 1072988 2023-004
    Significant Deficiency
  • 1072989 2023-004
    Significant Deficiency
  • 1072990 2023-004
    Significant Deficiency
  • 1072991 2023-004
    Significant Deficiency
  • 1072992 2023-004
    Significant Deficiency
  • 1072993 2023-004
    Significant Deficiency
  • 1072994 2023-004
    Significant Deficiency
  • 1072995 2023-004
    Significant Deficiency
  • 1072996 2023-004
    Significant Deficiency
  • 1072997 2023-004
    Significant Deficiency
  • 1072998 2023-004
    Significant Deficiency
  • 1072999 2023-004
    Significant Deficiency
  • 1073000 2023-004
    Significant Deficiency
  • 1073001 2023-004
    Significant Deficiency
  • 1073002 2023-004
    Significant Deficiency
  • 1073003 2023-004
    Significant Deficiency
  • 1073004 2023-004
    Significant Deficiency
  • 1073005 2023-004
    Significant Deficiency
  • 1073006 2023-004
    Significant Deficiency
  • 1073007 2023-004
    Significant Deficiency
  • 1073008 2023-004
    Significant Deficiency
  • 1073009 2023-004
    Significant Deficiency
  • 1073010 2023-004
    Significant Deficiency
  • 1073011 2023-004
    Significant Deficiency
  • 1073012 2023-004
    Significant Deficiency
  • 1073013 2023-004
    Significant Deficiency
  • 1073014 2023-004
    Significant Deficiency
  • 1073015 2023-004
    Significant Deficiency
  • 1073016 2023-004
    Significant Deficiency
  • 1073017 2023-004
    Significant Deficiency
  • 1073018 2023-004
    Significant Deficiency
  • 1073019 2023-004
    Significant Deficiency
  • 1073020 2023-004
    Significant Deficiency
  • 1073021 2023-004
    Significant Deficiency
  • 1073022 2023-004
    Significant Deficiency
  • 1073023 2023-004
    Significant Deficiency
  • 1073024 2023-004
    Significant Deficiency
  • 1073025 2023-004
    Significant Deficiency
  • 1073026 2023-004
    Significant Deficiency
  • 1073027 2023-004
    Significant Deficiency
  • 1073028 2023-004
    Significant Deficiency
  • 1073029 2023-004
    Significant Deficiency
  • 1073030 2023-004
    Significant Deficiency
  • 1073031 2023-004
    Significant Deficiency
  • 1073032 2023-004
    Significant Deficiency
  • 1073033 2023-004
    Significant Deficiency
  • 1073034 2023-004
    Significant Deficiency
  • 1073035 2023-004
    Significant Deficiency
  • 1073036 2023-004
    Significant Deficiency
  • 1073037 2023-004
    Significant Deficiency
  • 1073038 2023-004
    Significant Deficiency
  • 1073039 2023-004
    Significant Deficiency
  • 1073040 2023-004
    Significant Deficiency
  • 1073041 2023-004
    Significant Deficiency
  • 1073042 2023-004
    Significant Deficiency
  • 1073043 2023-004
    Significant Deficiency
  • 1073044 2023-004
    Significant Deficiency
  • 1073045 2023-004
    Significant Deficiency
  • 1073046 2023-004
    Significant Deficiency
  • 1073047 2023-004
    Significant Deficiency
  • 1073048 2023-004
    Significant Deficiency
  • 1073049 2023-004
    Significant Deficiency
  • 1073050 2023-004
    Significant Deficiency
  • 1073051 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $11.34M
93.914 Hiv Emergency Relief Project Grants $5.52M
10.553 School Breakfast Program $4.31M
93.137 Community Programs to Improve Minority Health Grant Program $2.47M
84.165 Magnet Schools Assistance $1.93M
21.019 Coronavirus Relief Fund $1.14M
14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing $1.00M
84.027 Special Education_grants to States $953,105
10.565 Commodity Supplemental Food Program $890,529
14.231 Emergency Solutions Grant Program $841,856
20.933 National Infrastructure Investments $804,748
97.044 Assistance to Firefighters Grant $795,019
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $724,709
10.560 State Administrative Expenses for Child Nutrition $486,253
16.738 Edward Byrne Memorial Justice Assistance Grant Program $469,075
84.048 Career and Technical Education -- Basic Grants to States $457,520
84.367 Improving Teacher Quality State Grants $401,674
66.040 State Clean Diesel Grant Program $238,215
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $195,952
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $195,710
84.425 Education Stabilization Fund $170,019
84.215 Fund for the Improvement of Education $145,450
93.994 Maternal and Child Health Services Block Grant to the States $137,500
97.056 Port Security Grant Program $124,633
10.582 Fresh Fruit and Vegetable Program $117,514
14.241 Housing Opportunities for Persons with Aids $110,817
84.002 Adult Education - Basic Grants to States $99,485
97.042 Emergency Management Performance Grants $70,797
14.239 Home Investment Partnerships Program $69,128
10.559 Summer Food Service Program for Children $59,927
84.196 Education for Homeless Children and Youth $59,908
93.991 Preventive Health and Health Services Block Grant $57,992
93.366 State Actions to Improve Oral Health Outcomes and Partner Actions to Improve Oral Health Outcomes $51,443
14.218 Community Development Block Grants/entitlement Grants $51,245
93.600 Head Start $50,430
84.173 Special Education_preschool Grants $50,073
10.935 Urban Agriculture and Innovative Production $44,650
14.221 Urban Development Action Grants- Program Income $40,151
16.578 Federal Surplus Property Transfer Program $40,000
84.010 Title I Grants to Local Educational Agencies $39,593
16.710 Public Safety Partnership and Community Policing Grants $36,122
84.287 Twenty-First Century Community Learning Centers $31,446
10.649 Pandemic Ebt Administrative Costs $31,390
93.268 Immunization Cooperative Agreements $31,196
84.424 Student Support and Academic Enrichment Program $27,261
21.027 Coronavirus State and Local Fiscal Recovery Funds $26,100
10.558 Child and Adult Care Food Program $24,808
84.365 English Language Acquisition State Grants $23,737
90.401 Help America Vote Act Requirements Payments $21,064
84.063 Federal Pell Grant Program $20,808
20.600 State and Community Highway Safety $15,707
20.205 Highway Planning and Construction $12,568
84.041 Impact Aid $350