Finding Text
Criteria: The requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the City of Homewood, Alabama to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end.
Condition: The federal reporting deadline for the City of Homewood, Alabama’s Single Audit Reporting Package for the year ended September 30, 2023 was June 30, 2024; however, the City did not issue its Single Audit until after that date.
Cause and effect: The late completion of the City of Homewood, Alabama’s single audit is due to the delays in obtaining information necessary to perform testing, which extended the completion date of the single audit and resulted in the late submission of the City’s Single Audit Reporting Package. The late submission of the Single Audit Reporting Package shows a significant deficiency in the City of Homewood, Alabama’s internal control.
Recommendation: The City of Homewood, Alabama should strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after its fiscal year end.
View of responsible officials: The City of Homewood, Alabama will strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end for all future funds received from the federal government.