CITY OF MARSHALL, MISSOURILocal Government

Uniform Guidance Audit Submission Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, §.512, requires the City to submit its single audit reporting package to the federal audit clearinghouse no later than 9 months after fiscal year-end. Condition and Context: The federal reporting deadline for the City’s single audit reporting package was June 30, 2025; however, the City did not submit the audit reporting package within that time frame. Effect: The late submission affects all federal programs the City administered; however, this finding does not result in noncompliance for the individual federal programs, as this was not caused by the programs’ administration. Cognizant and oversight agencies could not review the audit in a timely fashion.Cause: The City’s audit report was delayed due to a component unit’s audit report. Repeat Finding: No Questioned Costs: Unknown Prevalence: Isolated instance Recommendation: The City should submit its single audit reporting package to the federal audit clearinghouse no later than 9 months after fiscal year-end.