Finding Text
Uniform Guidance Compliance Audits
Conditions: Audits under Uniform Guidance were not performed and submitted for the fiscal years 2020 and 2021.
Criteria: Any entity who expends more than $750,000 in federal funds in a year is subject to a compliance audit under Uniform Guidance.
Cause: Management believed a program-specific audit at the conclusion of the project would comply with audit requirements, even though they expended funds under multiple assistance listings.
Effect: The City did not submit the required compliance audit reports for the years listed above.
Recommendations: The City should monitor expenditures of federal awards to ensure they comply with all general and program requirements under Uniform Guidance.