Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.
Condition:
The County’s financial close and reporting process was delayed for fiscal year 2023. During the
audit, we identified audit adjustments that were subsequently corrected by management that
affected receivables, accrued expenditures and the expenditure accounts.
Criteria:
In accordance with Uniform Guidance, the County must maintain an adequate system of internal
controls over financial reporting to initiate, authorize, record, process and report financial data
reliably in accordance with generally accepted accounting principles.
Additionally, §200.510 requires the auditee to prepare financial statements that reflect its
financial position, results of operations or change in net assets, and, where appropriate, cash
flows for the fiscal year audited.
Cause:
The County did not have adequate internal controls over financial reporting in place to ensure the
review and analysis of its financial statements on a timely basis.
Effect:
The delay in completing the financial close and reporting process could allow for misstatements,
errors, and irregularities to go undetected. Also, accurate financial information may not have
been available to make timely management decisions.
Questioned Costs:
None.
Recommendation:
We believe that the year-end closing procedures could be performed more quickly and accurately
by developing a closing checklist that indicates who will perform each procedure and a deadline
for each procedure. Included in the checklist needs to be a procedure in which each reconciled
schedule is detail reviewed for accuracy and reasonableness. The timing of specific procedures
could be coordinated with the timing of management’s or the auditor’s need for the information.
The due dates should also be monitored to determine that they are being met.