Finding Text
Federal Program: CDBG-Entitlement Grants Cluster, AL 14.218 American Rescue Plan (ARPA) Act, AL 21.027. Criteria: As required by CFR 200.512, the single audit must be submitted to the federal audit clearinghouse within 30 days after the City receives the audit report or nine months from fiscal year-end. Condition: Delay of the financial statement audit, therefore the single audit was delayed and not able to meet the required submission date. Cause: The City did not have controls in place to ensure financial statement audit was completed within a timely manner. Identification as a Repeat Finding: This is not a repeat finding. Effect: The City could jeopardize future grant funding due to program noncompliance and experience delays in the finalization of the single audit. Questioned Costs: None. Recommendation: We recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines. Management’s Response: See Corrective Action Plan.