Finding 50260 (2022-001)

Material Weakness

Requirement

Questioned Costs

Year

2022

Accepted

2023-01-12

Audit: 52220

Organization: City of Boardman, Oregon (OR)

Auditor: Barnett and Moro PC

AI Summary

Issue: The City missed the deadline to submit a single audit for Federal awards exceeding $750,000.
Requirement: A single audit must be submitted within nine months after the fiscal year-end.
Recommendation: The City should complete and submit the single audit promptly.

Finding Text

A non-federal entity that expends $750,000 or more in Federal awards during the non-federal entity's fiscal year must submit a single audit within nine-months of year-end. The City did not submit a single audit to the Federal Audit Clearinghouse within the allotted time. We recommend the City complete and submit a single audit as soon as possible.

Corrective Action Plan

A single audit for the year ended June 30, 2021 was performed, but completion was delayed beyond the deadline due to a disagreement about a finding related to a grant. The disagreement has been resolved. Completion and submission of the June 30, 2021 single audit is expected by January 31, 2023, but is contingent on the auditor's availability. The City engaged a different auditor for the year ended June 30, 2022 and beyond.

Other Findings in this Audit

626702 2022-001

Material Weakness

Programs in Audit

ALN	Program Name	Expenditures
14.228	Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii	$1.38M
95.001	High Intensity Drug Trafficking Areas Program	$2,962