Finding Text
Criteria
In accordance with CFR section 200.512 of the Uniform Guidance, the audit must be completed and the data
collection form and reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30
calendar days after receipt of the auditors report(s), or nine months after the end of the audit period.
Condition
The 2022 Single Audit reporting package and data collection form have not been submitted to the Federal Audit
Clearinghouse by the deadline of March 31, 2023.
Cause
There were various accounting issues noted in findings 2022-001 - 2022-004 that caused delays in the completion of
the fiscal year 2022 audit.
Effect
The filing of the Single Audit Reporting package and data collection form is past the due date.
Recommendation
As noted in finding 2022-001, we recommend the City strive to close the year-end with properly prepared
reconciliations within 3-4 months after year-end in order to complete the annual financial audit timely.
Views of Responsible Officials
The City is working with a consultant to catch up and get back on schedule to complete the audit in a timely manner.
Consequently, the single audit report will be submitted to the Federal Audit Clearinghouse by the deadline.