Finding Text
Issue: Noncompliance with Uniform Guidance Late Filing of Single Audit Reporting Package
Federal Agency: Not applicable.
Federal Program: Not applicable.
Assistance Listing Number: Not applicable.
Pass-Through Agency: Not applicable.
Criteria: Under the Single Audit Act of 1996 and Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative
Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), §200.512, Report
Submission, the Single audit reporting package is required to be filed within the earlier of 30 calendar days after receipt of the
auditors' report, or 9 months after the end of the audit period.
Condition: This deadline was not met on a timely basis for the year ended December 31, 2021.
Cause: The City experienced significant turnover within key positions of the Finance and Administration departments, which has
caused delays in financial reporting.
Effect or Potential Effect: The entity is not in compliance with §200.512 of the Uniform Guidance.
Questioned Costs: None
Context: This year's Single Audit reporting package was filed on September 27, 2023, approximately 12 months after the required filing
date. This compares with the prior year, when the Single audit reporting package was filed on November 22, 2021,
approximately 2 months after the required filing date.
Repeat Finding: This is not a repeat finding.
Recommendation: We recommend the requirements of §200.512 of the Uniform guidance be adhered to by striving to have all information
required for the audit available on a timely basis. This will help to ensure timely audit report issuance and compliance with the
filing deadline.
Views of Responsible Officials of the Auditee:
The City experienced substantial turnover in 2021 including the departure of both the Finance Director and Deputy Director,
followed by additional retirements over the next fiscal year. With the multiple vacancies and limited succession planning, it
made it challenging for new staff to meet the demands of current operations with vacancies and learn prior practices and
financial systems in order to prepare timely information for the auditor. Prior practices relied heavily on institutional
knowledge, year-end adjustments and audit journal entries to identify federal grant expenditures. In addition, there remains a
lack of centralized grant and contract awards which contributed to the lack of detailed tracking of information and timely
reporting of information requested by the auditor, in order to complete financial statements for submission deadlines outlined
in Uniform Guidance, §200.512.