FAC Explorer

Finding 587209 (2022-004)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2024-01-30
Audit: 14446
Organization: City of Stamford, Connecticut (CT)
Auditor: Rsm US LLP

AI Summary

  • Core Issue: The City missed the deadline for submitting the Single Audit package for the fiscal year ended June 30, 2022, which was due by March 31, 2023.
  • Impacted Requirements: This late filing violates Uniform Guidance 2 CFR 200.512(a), affecting compliance and potentially leading to inaccurate financial reporting.
  • Recommended Follow-Up: The City should improve internal controls over financial reporting to ensure timely submissions and compliance with audit requirements.

Finding Text

Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2022. Condition/Finding: The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine month filing deadline, making the filing for 2022 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding Questioned Costs: None Context: The June 30, 2022 Single Audit package.

Categories

Reporting

Other Findings in this Audit

  • 10726 2022-004
    Material Weakness
  • 10727 2022-004
    Material Weakness
  • 10728 2022-004
    Material Weakness
  • 10729 2022-004
    Material Weakness
  • 10730 2022-004
    Material Weakness
  • 10731 2022-004
    Material Weakness
  • 10732 2022-004
    Material Weakness
  • 10733 2022-004
    Material Weakness
  • 10734 2022-004
    Material Weakness
  • 10735 2022-004
    Material Weakness
  • 10736 2022-004
    Material Weakness
  • 10737 2022-004
    Material Weakness
  • 10738 2022-004
    Material Weakness
  • 10739 2022-004
    Material Weakness
  • 10740 2022-004
    Material Weakness
  • 10741 2022-004
    Material Weakness
  • 10742 2022-004
    Material Weakness
  • 10743 2022-004
    Material Weakness
  • 10744 2022-004
    Material Weakness
  • 10745 2022-004
    Material Weakness
  • 10746 2022-004
    Material Weakness
  • 10747 2022-004
    Material Weakness
  • 10748 2022-004
    Material Weakness
  • 10749 2022-004
    Material Weakness
  • 10750 2022-004
    Material Weakness
  • 10751 2022-004
    Material Weakness
  • 10752 2022-004
    Material Weakness
  • 10753 2022-004
    Material Weakness
  • 10754 2022-004
    Material Weakness
  • 10755 2022-004
    Material Weakness
  • 10756 2022-004
    Material Weakness
  • 10757 2022-004
    Material Weakness
  • 10758 2022-004
    Material Weakness
  • 10759 2022-004
    Material Weakness
  • 10760 2022-004
    Material Weakness
  • 10761 2022-004
    Material Weakness
  • 10762 2022-004
    Material Weakness
  • 10763 2022-004
    Material Weakness
  • 10764 2022-004
    Material Weakness
  • 10765 2022-004
    Material Weakness
  • 10766 2022-004
    Material Weakness
  • 10767 2022-004
    Material Weakness
  • 10768 2022-004
    Material Weakness
  • 10769 2022-004
    Material Weakness
  • 10770 2022-004
    Material Weakness
  • 10771 2022-004
    Material Weakness
  • 10772 2022-004
    Material Weakness
  • 10773 2022-004
    Material Weakness
  • 10774 2022-004
    Material Weakness
  • 10775 2022-004
    Material Weakness
  • 10776 2022-004
    Material Weakness
  • 10777 2022-004
    Material Weakness
  • 10778 2022-004
    Material Weakness
  • 10779 2022-004
    Material Weakness
  • 10780 2022-004
    Material Weakness
  • 10781 2022-004
    Material Weakness
  • 10782 2022-004
    Material Weakness
  • 10783 2022-004
    Material Weakness
  • 10784 2022-004
    Material Weakness
  • 10785 2022-004
    Material Weakness
  • 10786 2022-004
    Material Weakness
  • 10787 2022-004
    Material Weakness
  • 10788 2022-004
    Material Weakness
  • 10789 2022-004
    Material Weakness
  • 10790 2022-004
    Material Weakness
  • 10791 2022-004
    Material Weakness
  • 10792 2022-005
    Significant Deficiency
  • 10793 2022-005
    Significant Deficiency
  • 10794 2022-005
    Significant Deficiency
  • 10795 2022-005
    Significant Deficiency
  • 10796 2022-005
    Significant Deficiency
  • 10797 2022-005
    Significant Deficiency
  • 10798 2022-005
    Significant Deficiency
  • 587168 2022-004
    Material Weakness
  • 587169 2022-004
    Material Weakness
  • 587170 2022-004
    Material Weakness
  • 587171 2022-004
    Material Weakness
  • 587172 2022-004
    Material Weakness
  • 587173 2022-004
    Material Weakness
  • 587174 2022-004
    Material Weakness
  • 587175 2022-004
    Material Weakness
  • 587176 2022-004
    Material Weakness
  • 587177 2022-004
    Material Weakness
  • 587178 2022-004
    Material Weakness
  • 587179 2022-004
    Material Weakness
  • 587180 2022-004
    Material Weakness
  • 587181 2022-004
    Material Weakness
  • 587182 2022-004
    Material Weakness
  • 587183 2022-004
    Material Weakness
  • 587184 2022-004
    Material Weakness
  • 587185 2022-004
    Material Weakness
  • 587186 2022-004
    Material Weakness
  • 587187 2022-004
    Material Weakness
  • 587188 2022-004
    Material Weakness
  • 587189 2022-004
    Material Weakness
  • 587190 2022-004
    Material Weakness
  • 587191 2022-004
    Material Weakness
  • 587192 2022-004
    Material Weakness
  • 587193 2022-004
    Material Weakness
  • 587194 2022-004
    Material Weakness
  • 587195 2022-004
    Material Weakness
  • 587196 2022-004
    Material Weakness
  • 587197 2022-004
    Material Weakness
  • 587198 2022-004
    Material Weakness
  • 587199 2022-004
    Material Weakness
  • 587200 2022-004
    Material Weakness
  • 587201 2022-004
    Material Weakness
  • 587202 2022-004
    Material Weakness
  • 587203 2022-004
    Material Weakness
  • 587204 2022-004
    Material Weakness
  • 587205 2022-004
    Material Weakness
  • 587206 2022-004
    Material Weakness
  • 587207 2022-004
    Material Weakness
  • 587208 2022-004
    Material Weakness
  • 587210 2022-004
    Material Weakness
  • 587211 2022-004
    Material Weakness
  • 587212 2022-004
    Material Weakness
  • 587213 2022-004
    Material Weakness
  • 587214 2022-004
    Material Weakness
  • 587215 2022-004
    Material Weakness
  • 587216 2022-004
    Material Weakness
  • 587217 2022-004
    Material Weakness
  • 587218 2022-004
    Material Weakness
  • 587219 2022-004
    Material Weakness
  • 587220 2022-004
    Material Weakness
  • 587221 2022-004
    Material Weakness
  • 587222 2022-004
    Material Weakness
  • 587223 2022-004
    Material Weakness
  • 587224 2022-004
    Material Weakness
  • 587225 2022-004
    Material Weakness
  • 587226 2022-004
    Material Weakness
  • 587227 2022-004
    Material Weakness
  • 587228 2022-004
    Material Weakness
  • 587229 2022-004
    Material Weakness
  • 587230 2022-004
    Material Weakness
  • 587231 2022-004
    Material Weakness
  • 587232 2022-004
    Material Weakness
  • 587233 2022-004
    Material Weakness
  • 587234 2022-005
    Significant Deficiency
  • 587235 2022-005
    Significant Deficiency
  • 587236 2022-005
    Significant Deficiency
  • 587237 2022-005
    Significant Deficiency
  • 587238 2022-005
    Significant Deficiency
  • 587239 2022-005
    Significant Deficiency
  • 587240 2022-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $4.43M
84.010 Title I Grants to Local Educational Agencies $2.76M
21.019 Coronavirus Relief Fund $1.49M
10.553 School Breakfast Program $1.41M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.10M
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.04M
93.268 Immunization Cooperative Agreements $966,522
66.040 State Clean Diesel Grant Program $568,750
14.218 Community Development Block Grants/entitlement Grants $459,480
84.287 Twenty-First Century Community Learning Centers $398,651
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $339,430
10.555 National School Lunch Program $330,588
20.205 Highway Planning and Construction $308,266
84.047 Trio_upward Bound $295,495
84.367 Improving Teacher Quality State Grants $295,491
10.560 State Administrative Expenses for Child Nutrition $285,449
84.048 Career and Technical Education -- Basic Grants to States $282,057
97.067 Homeland Security Grant Program $214,759
84.002 Adult Education - Basic Grants to States $213,994
10.582 Fresh Fruit and Vegetable Program $213,216
10.559 Summer Food Service Program for Children $138,613
84.424 Student Support and Academic Enrichment Program $115,649
20.500 Federal Transit_capital Investment Grants $109,145
93.069 Public Health Emergency Preparedness $75,695
97.042 Emergency Management Performance Grants $65,412
84.173 Special Education_preschool Grants $58,800
97.044 Assistance to Firefighters Grant $57,500
97.056 Port Security Grant Program $53,494
16.710 Public Safety Partnership and Community Policing Grants $39,873
84.027 Special Education_grants to States $38,695
16.738 Edward Byrne Memorial Justice Assistance Grant Program $24,054
10.558 Child and Adult Care Food Program $19,193
10.649 Pandemic Ebt Administrative Costs $17,792
20.616 National Priority Safety Programs $17,784
93.758 Preventive Health and Health Services Block Grant Funded Solely with Prevention and Public Health Funds (pphf) $17,197
84.365 English Language Acquisition State Grants $15,870
93.008 Medical Reserve Corps Small Grant Program $6,943
20.607 Alcohol Open Container Requirements $5,981