FAC Explorer

Finding 6577 (2022-001)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-12-27
Audit: 8523
Organization: City of Biloxi (MS)
Auditor: Alexander Van Loon Sloan Levens & Favre PLLC

AI Summary

  • Issue: Audit reports were not submitted on time to the Federal Audit Clearinghouse, violating Uniform Guidance requirements.
  • Impact: This delay risks the City losing federal funding and is a repeat finding from previous audits.
  • Recommendation: The City should enhance processes to ensure timely preparation and filing of audit reports.

Finding Text

Condition - Audit reports were not prepared and filed timely with the Federal Audit Clearinghouse (FAC) in accordance with Uniform Guidance. Criteria - Uniform Guidance requires the audit reports to be filed with the FAC within nine months after the year end of the audit period (or by June 30). Cause - The City did not submit the audit reports to FAC within nine months. Effect - The City risks losing federal award funding. Questioned Costs - There are no questioned costs associated with finding. Context - Issuance of prior year audits were delayed which caused delay in beginning current year audit and additional curren year audit procedures related to implementation of new accounting standard GASB 87 - Leases. Repeat Finding - This is a repeat finding. Recommendation - We recommend the City continue efforts to improve processess to ensure timely audit preparation and filings. View of Responsible Officials and Planned Corrective Actions - The City concurs with the finding and has provided a response in the Corrective Action Plan.

Corrective Action Plan

The City strives to comply with governing rules and regulations. The current year audit was delayed due to the late issuance of the prior year audit as well as the implementation of new accounting standard GASB 87 - Leases. The City continues their efforts to improve processes and have a routine audit schedule beginning with fiscal year 2023.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 6578 2022-001
    Significant Deficiency Repeat
  • 6579 2022-001
    Significant Deficiency Repeat
  • 6580 2022-001
    Significant Deficiency Repeat
  • 6581 2022-001
    Significant Deficiency Repeat
  • 6582 2022-001
    Significant Deficiency Repeat
  • 6583 2022-001
    Significant Deficiency Repeat
  • 6584 2022-001
    Significant Deficiency Repeat
  • 6585 2022-001
    Significant Deficiency Repeat
  • 6586 2022-001
    Significant Deficiency Repeat
  • 6587 2022-001
    Significant Deficiency Repeat
  • 6588 2022-001
    Significant Deficiency Repeat
  • 6589 2022-001
    Significant Deficiency Repeat
  • 6590 2022-001
    Significant Deficiency Repeat
  • 6591 2022-001
    Significant Deficiency Repeat
  • 6592 2022-001
    Significant Deficiency Repeat
  • 6593 2022-001
    Significant Deficiency Repeat
  • 6594 2022-001
    Significant Deficiency Repeat
  • 6595 2022-001
    Significant Deficiency Repeat
  • 6596 2022-001
    Significant Deficiency Repeat
  • 583019 2022-001
    Significant Deficiency Repeat
  • 583020 2022-001
    Significant Deficiency Repeat
  • 583021 2022-001
    Significant Deficiency Repeat
  • 583022 2022-001
    Significant Deficiency Repeat
  • 583023 2022-001
    Significant Deficiency Repeat
  • 583024 2022-001
    Significant Deficiency Repeat
  • 583025 2022-001
    Significant Deficiency Repeat
  • 583026 2022-001
    Significant Deficiency Repeat
  • 583027 2022-001
    Significant Deficiency Repeat
  • 583028 2022-001
    Significant Deficiency Repeat
  • 583029 2022-001
    Significant Deficiency Repeat
  • 583030 2022-001
    Significant Deficiency Repeat
  • 583031 2022-001
    Significant Deficiency Repeat
  • 583032 2022-001
    Significant Deficiency Repeat
  • 583033 2022-001
    Significant Deficiency Repeat
  • 583034 2022-001
    Significant Deficiency Repeat
  • 583035 2022-001
    Significant Deficiency Repeat
  • 583036 2022-001
    Significant Deficiency Repeat
  • 583037 2022-001
    Significant Deficiency Repeat
  • 583038 2022-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
16.843 Gulf States Regional Law Enforcement Technology Training and Technical Assistance Initiative (b) $149,900
97.067 Homeland Security Grant Program $36,790
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $18,594
20.205 Highway Planning and Construction $13,171
97.044 Assistance to Firefighters Grant $10,000
97.083 Staffing for Adequate Fire and Emergency Response (safer) $3,873
20.600 State and Community Highway Safety $966