Audit 2695

FY End
2022-06-30
Total Expended
$4.39M
Findings
40
Programs
15
Organization: Talbot County, Maryland (MD)
Year: 2022 Accepted: 2023-11-08
Auditor: Sb & Company LLC

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
1457 2022-001 - - L
1458 2022-001 - - L
1459 2022-001 - - L
1460 2022-001 - - L
1461 2022-001 - - L
1462 2022-001 - - L
1463 2022-001 - - L
1464 2022-001 - - L
1465 2022-001 - - L
1466 2022-001 - - L
1467 2022-001 - - L
1468 2022-001 - - L
1469 2022-001 - - L
1470 2022-001 - - L
1471 2022-001 - - L
1472 2022-001 - - L
1473 2022-001 - - L
1474 2022-001 - - L
1475 2022-001 - - L
1476 2022-001 - - L
577899 2022-001 - - L
577900 2022-001 - - L
577901 2022-001 - - L
577902 2022-001 - - L
577903 2022-001 - - L
577904 2022-001 - - L
577905 2022-001 - - L
577906 2022-001 - - L
577907 2022-001 - - L
577908 2022-001 - - L
577909 2022-001 - - L
577910 2022-001 - - L
577911 2022-001 - - L
577912 2022-001 - - L
577913 2022-001 - - L
577914 2022-001 - - L
577915 2022-001 - - L
577916 2022-001 - - L
577917 2022-001 - - L
577918 2022-001 - - L

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $2.47M Yes 1
20.509 5311 Operating Assistance $572,833 Yes 1
20.509 Preventative Measures $315,323 Yes 1
20.106 Airport Improvement Program 47 $208,309 - 1
14.000 Recovery Now Non Profit Grant $123,000 - 1
10.760 Water and Waste Disposal Systems for Rural Communities $121,718 - 1
10.760 St. Michael's Sewer System Improvement $121,718 - 1
11.419 Coastal Zone Management Administration Awards $86,660 - 1
97.042 Emergency Management Performance Grants $80,498 - 1
97.067 Homeland Security Grant Program $64,768 - 1
20.509 Mta Cares $55,338 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $54,136 - 1
14.228 Food Program $47,637 - 1
16.034 Coronavirus Emergency Supplemental Funding Program $12,219 - 1
20.600 State and Community Highway Safety $187 - 1

Contacts

Name Title Type
PDCYM62SHSM6 Martha Sparks Auditee
4107708021 Christopher Lehman Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: All Federal grant operations of the County are included in the scope of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirement, Cost Principles, and Audit Requirements for Federal Awards (the Single Audit). The Single Audit was performed in accordance with the provisions of the OMB Compliance Supplement (the Compliance Supplement). Compliance testing of all requirements, as described in the Compliance Supplement, was performed for the major grant programs noted below. The programs on the schedule of expenditures of Federal awards represent all Federal award programs with fiscal year 2022, cash or non-cash expenditures activities. We have evaluated the Federal financial assistance programs of the County for the year ended June 30, 2022, and have selected the major program listed below for testing. Our coverage for testing was 78% of all Federal expenditures. Expenditures reported on the schedule of expenditures of Federal awards are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance The accompanying schedule of expenditures of Federal awards (the Schedule) includes the Federal award activity of the County under programs of the Federal government for the year ended June 30, 2022, and is reported on the accrual basis of accounting. The information in the Schedule is presented in accordance with the Single Audit requirements. Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the County.

Finding Details

Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.
Condition: Per Uniform Guidance, the County is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the report or nine months of year end. Criteria: The County did not file the 2022 single audit report by the required deadline. Cause: The County did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The County was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the County adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the schedule of corrective action plans section in this report.