2025 Annual Comprehensive Report

CITY OF GREENSBORO, NORTH CAROLINA SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 202 5

SECTION I SUMMARY OF AUDIT RESULTS

Financial Statements Type of report the auditor issued on whether the financial statements audited were prepared in accordance with GAAP:

Unmodified

Internal control over financial reporting: Material weakness(es) identified?

X Yes

No

Yes X None reported

Significant deficiency(ies) identified?

Yes X No

Noncompliance material to financial statements noted?

Federal Awards Internal control over major state programs: Material weakness(es) identified?

Yes X No

X Yes

None reported

Significant deficiency(ies) identified?

Type of auditor’s report issued on compliance for major federal programs?

Unmodified

Any audit findings disclosed that are required to be reported in accordance with 2 CFR 200.516(a)?

X Yes

No

Identification of major federal programs:

Assistance Listing Number

Name of Federal Program or Cluster

20.205/20.205-5

Highway Planning and Construction Community Project Funding/Congressionally Directed Spending Community Oriented Policing Services

17.289

16.710

Federal Transit Cluster

20.507, 20.526

Dollar threshold used to distinguish between type A and type B programs:

$905,526

Auditee qualified as low-risk auditee?

Yes

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