Finding Text
Issue: Noncompliance with Uniform Guidance Late Filing of
Single Audit Reporting Package
Federal Agency: Not applicable.
Federal Program: Not applicable.
Assistance Listing Number: Not applicable.
Pass-Through Agency: Not applicable.
Criteria:
Under the Single Audit Act of 1996 and Title 2 U.S. Code of Federal Regulations Part
200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements
for Federal Awards (Uniform Guidance), §200.512, Report Submission, the Single
audit reporting package is required to be filed within the earlier of 30 calendar days
after receipt of the auditors' report, or 9 months after the end of the audit period.
Condition:
This deadline was not met on a timely basis for the year ended December 31, 2021.
Cause:
Numerous audit adjustments to the Community Development Special Grant Fund
were required, causing a delay in financial reporting.
Effect or Potential Effect:
The City was not in compliance with §200.512 of the Uniform Guidance.
Questioned Costs:
None.
Context:
The 2021 Single Audit reporting package was filed on October 11, 2022, 11 days after
the required filing date.
Recommendation:
We recommend the requirements of §200.512 of the Uniform guidance be adhered
to by striving to have all information required for the audit available on a timely basis.
This will help to ensure timely audit report issuance and compliance with the filing
deadline.
Views of Responsible Officials of the Auditee:
Management agrees with this finding. There has been significant turnover in key
positions of the Community Development Department. It is the City's goal to provide
all information required for future audits on a timely basis in order to complete
financial statements for submission deadlines outlined in Uniform Guidance,
§200.512.