Finding 980692 (2023-003)

Finding 2023-003 Late Reporting and Noncompliance with Reporting Requirements Federal Agencies U.S. Department of Agriculture Federal Programs: National Forest Receipts- Municipal & Regional Assistance ALN Numbers: 10.665 Award Number: None Award Year: 2023 Type of Finding Significant deficiency in internal control over compliance and noncompliance. Criteria: Uniform Guidance requires that the reporting package be submitted within the earlier of 9 months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512.   Condition and Context: The City did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine months after the end of the audit period. Cause: Lack of internal controls around Uniform Guidance requirements. Effect: The City was not in compliance with reporting requirements Questioned costs: None. Repeat finding: This is a repeat finding of 2022-002, therefore we consider this to be a systemic issue. Recommendation: We recommend that management comply with Uniform Guidance reporting requirements. Management Response: Management concurs with this finding. See Corrective Action Plan.