Finding 971070 (2022-004)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2024-04-25
Audit: 304528
Organization: Village of Elizabeth (IL)

AI Summary

  • Core Issue: The Village of Elizabeth filed the audit reporting package late, missing the deadline set by 2CFR section 200.512(a).
  • Impacted Requirements: Reports should be submitted within 30 days of receipt or nine months after the audit period ends.
  • Recommended Follow-Up: Ensure future filings are completed on time to avoid penalties and maintain compliance.

Finding Text

Criteria: 2CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition: The April 30, 2022 single audit reporting package and data collection form was filed more than nine months after the fiscal year-end. Cause: The Organization's audit for the April 30, 2022 fiscal year was not completed in time to meet the reporting deadline. Effect: Late filing of the reporting package and data collection form. Questioned Costs: $0 Repeat Finding?: No Recommendation: We recommend the Village of Elizabeth file future single audit reporting packages and data collection forms within 30 days of audit issuance or 9 months after year-end as required. View o{Responsible Officials: The Village of Elizabeth agrees with this finding.

Categories

Reporting

Other Findings in this Audit

  • 394621 2022-001
    Material Weakness Repeat
  • 394622 2022-002
    Material Weakness Repeat
  • 394623 2022-003
    Material Weakness Repeat
  • 394624 2022-004
    Material Weakness Repeat
  • 394625 2022-001
    Material Weakness Repeat
  • 394626 2022-002
    Material Weakness Repeat
  • 394627 2022-003
    Material Weakness Repeat
  • 394628 2022-004
    Material Weakness Repeat
  • 394629 2022-001
    Material Weakness Repeat
  • 394630 2022-002
    Material Weakness Repeat
  • 394631 2022-003
    Material Weakness Repeat
  • 394632 2022-004
    Material Weakness Repeat
  • 971063 2022-001
    Material Weakness Repeat
  • 971064 2022-002
    Material Weakness Repeat
  • 971065 2022-003
    Material Weakness Repeat
  • 971066 2022-004
    Material Weakness Repeat
  • 971067 2022-001
    Material Weakness Repeat
  • 971068 2022-002
    Material Weakness Repeat
  • 971069 2022-003
    Material Weakness Repeat
  • 971071 2022-001
    Material Weakness Repeat
  • 971072 2022-002
    Material Weakness Repeat
  • 971073 2022-003
    Material Weakness Repeat
  • 971074 2022-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.760 Water and Waste Disposal Systems for Rural Communities $728,000
66.468 Capitalization Grants for Drinking Water State Revolving Funds $652,499
21.027 Coronavirus State and Local Fiscal Recovery Funds $49,076