FAC Explorer

Finding 6579 (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.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 6577 2022-001
    Significant Deficiency Repeat
  • 6578 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