Finding Text
Criteria - Non-Federal entities must submit the data collection form and reporting package within the earlier
of 30 calendar days after receiving the auditor's report(s) or 9 months after the end of the audit
period, to comply with 2 CFR § 200.512(a)(1).
Condition - The City of Glendora failed to complete and submit its Single Audit Report for the fiscal year ended
June 30,2024 to the Federal Audit Clearinghouse (FAC) by the due date of March 31, 2025.
Cause - The City implemented a new financial software system during fiscal year 23/24. The transition to
the new system caused delays.
Effect - Noncompliance with federal regulations delayed the availability of crucial information for federal
awarding agencies to monitor the City of Glendora's use of federal funds; hindered the timely identification and resolution of other audit findings related to compliance with federal award requirements. And may result in the imposition of sanctions by the federal government, such as withholding funds, suspending or terminating awards, or withholding further federal awards for the program.
Recommendation - We recommend the city to review and update internal policies and procedures related to Single Audit completion and submission to ensure compliance with Uniform Guidance.
Management Response - The City of Glendora recognizes the importance of timely single audit reporting. During this audit the City experienced staff vacancies in some positions as well as undergoing a new enterprise
resource system implementation replacing the City’s financial software. The City went live with the new financial software on January 2, 2024, Payroll system on July 7, 2024, and managed staff vacancies by bringing in additional help through part-time employees and consultants. The City is actively working with the part time employees and consultant to document the procedures and strengthen internal controls.