FAC Explorer

Finding 498907 (2023-002)

- Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-09-27
Audit: 321724
Organization: City of Middletown (NY)
Auditor: Rbt CPAS

AI Summary

  • Core Issue: The City missed the deadline for submitting the single audit report for 2022, which was due on September 30, 2023.
  • Impacted Requirements: This non-compliance with federal regulations is a repeat finding, indicating ongoing issues with timely submissions.
  • Recommended Follow-Up: The City should begin preparations for the financial statement audit earlier in the year to ensure compliance with future deadlines.

Finding Text

Finding 2023-002 Single Audit Report Submission Type of Finding: Compliance Finding Condition: The City did not file the single audit reporting package for the year ended December 31, 2022 on time. Criteria: The 2022 single audit reporting package was due September 30, 2023. Effect: The City was not in compliance with federal regulations. Questioned Costs: There was no questioned costs. Repeat Finding: This is a repeat finding. Recommendation: RBT recommends that the City start preparing for the financial statement audit earlier in the year so that it can be completed by the reporting deadline. Auditee's Response: See corrective acion plan.

Corrective Action Plan

The City Treasurer will file the Single Audit before September 30th, 2024.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
20.205 Highway Planning and Construction $6.26M
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.29M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $704,158
14.218 Community Development Block Grants/entitlement Grants $524,122
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $47,609
20.600 State and Community Highway Safety $26,903
16.738 Edward Byrne Memorial Justice Assistance Grant Program $9,854
14.269 Hurricane Sandy Community Development Block Grant Disaster Recovery Grants (cdbg-Dr) $4,767
20.616 National Priority Safety Programs $1,129