Finding 512026 (2020-004)

- Repeat Finding
Requirement
L
Questioned Costs
-
Year
2020
Accepted
2024-11-25
Audit: 329763
Organization: City of Hazleton, Pennsylvania (PA)
Auditor: Sb & Company LLC

AI Summary

  • Issue: The City missed the deadline for filing the 2020 single audit report, violating Uniform Guidance requirements.
  • Impact: This is a repeat finding, indicating ongoing compliance issues with timely submissions.
  • Next Steps: The City should implement better controls and resources to ensure future audits are completed on time.

Finding Text

Type of Finding: Timely Filing of Data Collection Form (Federal Award Finding) Repeat Finding: Yes - 2018-004 Condition: Per Uniform Guidance, the City is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the audited financial statements or nine months after year end. Criteria: The City did not file the 2020 single audit report by the required deadline. Cause: The City did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The City was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the City adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. The city will endeavor to improve timeliness for future audits. Auditor’s Conclusion: The finding remains as stated.

Corrective Action Plan

The city endeavors to have all auditing up to date by Summer 2025 to include the 2024 audit period. Contact Person: Daniel Lynch Anticipated Completion Date: Summer 2025

Categories

Reporting

Other Findings in this Audit

  • 512023 2020-001
    Material Weakness Repeat
  • 512024 2020-002
    Material Weakness Repeat
  • 512025 2020-003
    Material Weakness Repeat
  • 512027 2020-001
    Material Weakness Repeat
  • 512028 2020-002
    Material Weakness Repeat
  • 512029 2020-003
    Material Weakness Repeat
  • 512030 2020-004
    - Repeat
  • 512031 2020-001
    Material Weakness Repeat
  • 512032 2020-002
    Material Weakness Repeat
  • 512033 2020-003
    Material Weakness Repeat
  • 512034 2020-004
    - Repeat
  • 512035 2020-001
    Material Weakness Repeat
  • 512036 2020-002
    Material Weakness Repeat
  • 512037 2020-003
    Material Weakness Repeat
  • 512038 2020-004
    - Repeat
  • 512039 2020-001
    Material Weakness Repeat
  • 512040 2020-002
    Material Weakness Repeat
  • 512041 2020-003
    Material Weakness Repeat
  • 512042 2020-004
    - Repeat
  • 512043 2020-001
    Material Weakness Repeat
  • 512044 2020-002
    Material Weakness Repeat
  • 512045 2020-003
    Material Weakness Repeat
  • 512046 2020-004
    - Repeat
  • 1088465 2020-001
    Material Weakness Repeat
  • 1088466 2020-002
    Material Weakness Repeat
  • 1088467 2020-003
    Material Weakness Repeat
  • 1088468 2020-004
    - Repeat
  • 1088469 2020-001
    Material Weakness Repeat
  • 1088470 2020-002
    Material Weakness Repeat
  • 1088471 2020-003
    Material Weakness Repeat
  • 1088472 2020-004
    - Repeat
  • 1088473 2020-001
    Material Weakness Repeat
  • 1088474 2020-002
    Material Weakness Repeat
  • 1088475 2020-003
    Material Weakness Repeat
  • 1088476 2020-004
    - Repeat
  • 1088477 2020-001
    Material Weakness Repeat
  • 1088478 2020-002
    Material Weakness Repeat
  • 1088479 2020-003
    Material Weakness Repeat
  • 1088480 2020-004
    - Repeat
  • 1088481 2020-001
    Material Weakness Repeat
  • 1088482 2020-002
    Material Weakness Repeat
  • 1088483 2020-003
    Material Weakness Repeat
  • 1088484 2020-004
    - Repeat
  • 1088485 2020-001
    Material Weakness Repeat
  • 1088486 2020-002
    Material Weakness Repeat
  • 1088487 2020-003
    Material Weakness Repeat
  • 1088488 2020-004
    - Repeat

Programs in Audit

ALN Program Name Expenditures
20.507 5307 - Urbanized Area Formula Grants $1.21M
14.218 Community Development Block Grants/entitlement Grants $342,600